<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-pan-2014-14-saraswat-co-op-bank-ltd-samadevi-galli-mumbai-income-tax-officer-tds-ward-belgaum</loc>
               <lastmod>2025-04-20T03:08:08.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-pan-2013-14-asst-commissioner-of-income-tax-belgaum-sri-b-p-anand-kumar-singh-belgaum</loc>
               <lastmod>2025-04-20T03:08:10.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-pan-2013-14-asst-commissioner-of-income-tax-cir-1-margao-m-s-salgaocar-mining-industris-pvt-ltd-margao</loc>
               <lastmod>2025-04-20T03:01:13.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5883-del-2010-14-dcit-new-delhi-shri-harish-kochhar-new-delhi</loc>
               <lastmod>2025-04-16T09:00:26.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-jodh-2014-14-ito-udaipur-shri-ritesh-bhantia-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-jodh-2014-23-m-s-shyam-sunder-amp-party-udaipur-acit-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-bang-2013-14-mohtisham-complexes-p-ltd-mangalore-dcit-mangalore</loc>
               <lastmod>2025-04-21T15:29:36.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-del-2013-14-ito-new-delhi-sh-anoop-khandelwal-new-delhi</loc>
               <lastmod>2025-04-16T13:14:26.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3683-del-2013-14-sh-naresh-kumar-arora-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T09:00:29.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-jodh-2014-24-hemant-murlidhar-parihar-pali-ito-pali</loc>
               <lastmod>2025-04-21T03:08:22.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-jodh-2014-14-jaswant-singh-meel-sriganganagar-ito-sriganganagar</loc>
               <lastmod>2025-04-21T03:08:22.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-pun-2013-14-agricultural-produce-market-committee-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-20T05:36:07.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-hyd-2012-14-m-s-hetero-drugs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-hyd-2014-14-amd-research-amp-development-center-india-private-limited-hyderabad-asst-director-of-income-tax-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-pan-2014-14-saraswat-co-op-bank-ltd-samadevi-galli-mumbai-income-tax-officer-tds-ward-belgaum</loc>
               <lastmod>2025-04-20T03:08:08.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-pan-2014-14-income-tax-officer-ward-2-2-belgaum-sri-basetteppa-b-badami-belgaum</loc>
               <lastmod>2025-04-20T03:35:56.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-pan-2014-14-asst-commissioner-of-income-tax-circle-1-panaji-m-s-the-goa-pwd-staff-co-op-credit-society-ltd-panaji</loc>
               <lastmod>2025-04-20T03:22:06.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-jodh-2013-14-acit-udaipur-m-s-wolkem-india-ltd-udaipur</loc>
               <lastmod>2025-04-16T10:42:29.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-jodh-2014-14-acit-udaipur-m-s-chawanda-associates-udaipur</loc>
               <lastmod>2025-04-19T13:15:24.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-jpr-2012-14-shri-mool-chand-chablani-jaipur-ito-ajmer</loc>
               <lastmod>2025-04-21T11:57:33.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-jodh-2014-14-shri-bharat-kumar-bagwan-jaipur-dcit-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-bang-2014-14-ito-bangalore-shri-kiran-kumar-bangalore</loc>
               <lastmod>2025-04-17T16:07:40.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-bang-2013-14-dcit-m-s-addecco-flexione-work-free-sales</loc>
               <lastmod>2025-04-21T10:36:28.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-del-2014-14-bmw-india-pvt-ltd-gurgaon-addl-cit-gurgaon</loc>
               <lastmod>2025-04-18T15:35:56.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-del-2013-14-dcit-faridabad-sh-vijay-aggarwal-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-del-2013-14-mr-vijay-agarwal-noida-acit-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5884-del-2010-14-dcit-new-delhi-shri-harish-kochhar-new-delhi</loc>
               <lastmod>2025-04-16T09:00:26.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-drugs-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-hyd-2013-14-kavuri-prasad-hyderabad-dy-commissioner-of-income-tax-warangal</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-hyd-2014-14-m-s-vivera-it-applications-consulting-p-ltd-hyderabad-the-income-tax-officer-ward-3-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-hyd-2014-14-jeevan-shakthi-chit-fund-p-ltd-hyderabad-dy-cit-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-hyd-2013-14-asst-cit-circle-15-2-hyderabad-m-s-tecumseh-products-india-private-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-hyd-2014-14-c3i-support-servicesprivate-limited-hyderabad-dy-cit-circle-1-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-hyd-2014-14-m-s-shriram-chits-p-ltd-hyderabad-dcit-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-del-2010-14-shivohum-industries-ut-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T07:36:26.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-drugs-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-hyd-2012-14-m-s-hetero-drugs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-hyd-2012-14-srinivasa-civil-works-pvt-ltd-hyderabad-income-tax-officer-ward-3-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-pun-2013-14-deputy-commissioner-of-income-tax-m-s-pharande-developers-pune</loc>
               <lastmod>2025-04-20T04:29:04.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-pun-2013-14-kalika-ravindra-mogare-kolhapur-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:22.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-hyd-2013-14-dy-commissioner-of-income-tax-hyderabad-m-s-vijai-electricals-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-hyd-2013-14-ito-ward-8-2-hyderabad-sri-bhoopal-reddy-m-r-r-dist</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-cirex-pharmaceuticals-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-112-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-374-ind-2012-16-shri-ashok-nanda-bhopal-the-dcit-1-2-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-chandi-2011-14-sh-deepak-takiar-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-chandi-2014-14-sh-harminder-singh-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-chandi-2013-14-dcit-ludhiana-auto-forging-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-chandi-2013-14-sh-karam-singh-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-chandi-2012-14-smt-bavneet-kaur-mohali-dcit-mohali</loc>
               <lastmod>2025-05-02T18:12:02.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-chandi-2010-14-smt-kamla-devi-panchkula-ito-panchkula</loc>
               <lastmod>2025-05-02T18:12:02.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-chandi-2013-14-dcit-chandigarh-sh-krishan-kumar-goyal-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-chandi-2012-23-m-s-chime-gatsal-ling-monastery-kangra-ito-dharamashala</loc>
               <lastmod>2025-04-17T20:21:47.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-rjt-2014-14-m-s-arunoday-mills-ltd-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-5-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-ahd-2011-14-the-ito-ward-2-2-surat-shri-manojbhai-kantilal-patel-surat</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-ahd-2013-14-the-acit-circle-6-surat-m-s-jivraj-tea-company-surat</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2971-ahd-2009-14-the-acit-osd-circle-10-ahmedabad-m-s-zaveri-amp-co-exports-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-ahd-2012-14-smt-ushadevi-s-verma-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-ahd-2010-14-matra-ahar-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-ahd-2014-14-shri-pradeepkumar-biyani-surat-the-income-tax-officer-ward-3-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-126-ahd-2014-24-m-s-sushil-traders-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-ahd-2013-24-shri-ashokbhai-k-prajapati-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-ahd-2014-24-shri-mohmadashraf-nabibbhai-mansuri-visnagar-the-income-tax-officer-patan-ward-3-mehsana</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4174-mum-2012-14-janzeb-amirkamal-khan-mumbai-ito-wd-13-3-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6450-mum-2012-14-umesh-b-dharnidharka-mumbai-asst-cit-12-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4685-mum-2013-14-ito-8-2-3-mumbai-naman-mall-management-co-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:29.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4274-mum-2013-14-ito-26-2-1-mumbai-jayashree-dushyant-patel-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4806-mum-2013-14-ito-22-1-2-navi-mumbai-jethalal-laxmichand-dedhia-mumbai</loc>
               <lastmod>2025-04-16T12:49:28.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-pan-2012-14-gagabyte-technological-india-p-ltd-asst-commissioner-of-income-tax-margao</loc>
               <lastmod>2025-04-15T19:56:26.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-hyd-2013-14-m-s-jasarath-educational-society-hyderabad-ito-ward-9-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-hyd-2013-14-m-s-bharati-airtel-limited-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-hyd-2014-14-sri-ratan-challappa-pilli-hyderabad-income-tax-officer-ward-6-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-hyd-2014-14-dy-cit-central-circle-9-hyderabad-m-s-parasnath-greenlands-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-hyd-2014-14-dy-cit-central-circle-9-hyderabad-m-s-uttarashada-greelands-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-hyd-2014-14-m-s-satabisha-agro-pvt-ltd-hyderabad-income-tax-officer-osd-3-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-hyd-2014-14-m-s-parasnath-greenlands-pvt-ltd-hyderabad-income-tax-officer-osd-3-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-hyd-2014-24-bhavya-anant-udeshi-hyderabad-ito-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-351-mum-2014-24-jude-medical-hong-kong-ltd-dit-it-rg-2-1</loc>
               <lastmod>2025-04-14T21:00:09.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-349-mum-2014-24-jude-medical-hong-kong-ltd-dit-it-rg-2-1</loc>
               <lastmod>2025-04-14T21:00:09.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8104-mum-2010-14-dcit-4-1-mumbai-bharat-jayantilal-patel-mumbai</loc>
               <lastmod>2025-04-13T19:42:05.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8365-mum-2010-14-acit-11-1-mumbai-nitin-chandrakant-desai-mumbai</loc>
               <lastmod>2025-04-14T03:56:04.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3545-mum-2011-14-ambrish-manoj-dhupelia-mumbai-dcit-cen-cir-i-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-del-2013-14-acit-new-delhi-m-s-iag-promoters-amp-developers-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-del-2011-14-ito-faridabad-m-s-patram-lease-holder-faridabad</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-del-2009-14-adit-new-delhi-m-s-consulting-engineers-corporation-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-del-2014-14-m-s-actis-advisers-private-limited-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4263-del-2010-14-atrenta-india-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5603-del-2010-14-m-s-cue-apparels-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-del-2013-14-rrb-consultants-amp-engineers-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-del-2005-14-creative-travel-pvt-ltd-ito-ward-3-3</loc>
               <lastmod>2025-04-16T06:00:48.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3496-del-2010-14-dcit-new-delhi-m-s-communication-venture-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:57:04.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-chny-2013-14-sri-rajalakshmi-enterprises-salem-ito-sankari-west</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-chny-2014-14-acit-erode-the-chennimalai-metro-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-chny-2014-14-acit-tiruppur-excel-cotspin-india-p-ltd-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-chny-2014-14-the-abhiramapuram-fund-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-chny-2014-14-m-ramakrishnan-chennai-jcit-pondicherry</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-chny-2014-14-cellular-mobile-telecom-services-net-work-operations-cm-wing-of-bsnl-trichy-ito-trichy</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-chny-2013-14-acit-chennai-classic-farms-chennai-pvt-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-205-ahd-2014-23-shri-harish-madhabhai-patel-himatnagar-the-addl-cit-bharuch-range-bharuch</loc>
               <lastmod>2024-10-09T14:49:15.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-ahd-2006-14-vadilal-dairy-international-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2022-04-23T17:44:31.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-ahd-2009-14-j-upendra-construction-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2022-04-23T17:45:02.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ahd-2014-14-cadila-healthcare-ltd-ahmedabad-the-cit-a-apos-bad-i-ahmedabad</loc>
               <lastmod>2022-04-23T17:42:46.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-coch-2013-14-dcit-trichur-m-s-st-francis-clay-decor-tiles-thrissur</loc>
               <lastmod>2022-04-24T08:33:02.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T08:33:26.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-coch-2013-14-dcit-trichur-st-francis-clay-works-trichur</loc>
               <lastmod>2022-04-24T09:14:02.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-coch-2013-14-dcit-thrissur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:23:19.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-coch-2013-14-dcit-thrissur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T08:58:20.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-coch-2013-14-dcit-trichur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:14:10.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-lkw-2011-14-m-s-shree-rani-sati-constructions-lucknow-acit-lucknow</loc>
               <lastmod>2022-04-24T12:09:32.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-lkw-2014-14-m-s-nandganj-sihori-sugar-company-ltd-lucknow-income-tax-officer-tds-faizabad</loc>
               <lastmod>2022-04-24T12:10:47.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:12:05.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-raj-kumar-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:05.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:11:45.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-lkw-2014-14-asstt-commissioner-of-income-tax-4-kanpur-m-s-standard-surfactants-ltd-kanpur</loc>
               <lastmod>2022-04-24T12:11:07.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-lkw-2014-14-the-district-health-society-lakhimpur-kheri-the-income-tax-office-tds-bareilly</loc>
               <lastmod>2022-04-24T12:09:47.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-146-chny-2014-24-smt-dharani-bai-chennai-dcit-chennai</loc>
               <lastmod>2024-10-09T22:52:57.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3388-del-2013-14-sh-vipin-kumar-khanna-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:48.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6477-del-2012-14-transocean-offshore-discoverer-new-delhi-adit-dehradun</loc>
               <lastmod>2025-04-18T17:14:48.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2593-del-2013-14-ito-rishikesh-smt-urmila-bhandari-tehri-garhwal</loc>
               <lastmod>2025-04-18T17:14:48.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-pun-2013-14-assistant-commissioner-of-income-tax-the-rayat-sevak-co-operative-bank-ltd-satara</loc>
               <lastmod>2025-04-20T04:22:21.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ind-2013-14-the-dcit-khandwa-m-s-nepa-limited-burhanpur</loc>
               <lastmod>2025-04-19T12:22:25.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-del-2013-14-dcit-new-delhi-m-s-pranidhi-holdings-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2972-del-2013-14-sh-pawan-kumar-jain-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4829-del-2013-14-hiralal-rathi-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4921-del-2013-14-dcit-new-delhi-m-s-globus-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-pun-2013-14-ito-ward-1-1-aurangabad-zambad-udyog-ltd-aurangabad</loc>
               <lastmod>2025-04-20T06:15:37.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-kol-2012-14-ito-ward-3-1-kolkata-kolkata-m-s-gurukripa-software-solutions-p-ltd-kolkata</loc>
               <lastmod>2025-04-21T07:36:27.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6511-mum-2012-14-neelam-krishna-thakker-mumbai-ito-23-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5817-mum-2012-14-a-c-i-t-9-1-mumbai-boral-infotech-pvt-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-mum-2013-14-dcit-1-3-mumbai-the-new-india-assurance-co-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7394-mum-2011-14-bst-sayona-automations-p-ltd-mumbai-acit-9-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5674-mum-2011-14-ito-e-1-mumbai-the-bhatia-general-hospital-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4993-mum-2013-14-ito-19-2-1-mumbai-bipin-d-savla-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4985-mum-2013-14-dcit-tds-1-1-mumbai-bharat-petroleum-corporation-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6213-mum-2012-14-dcit-tds-rg-2-1-mumbai-maharashtra-state-electricity-distribution-co-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-mum-2006-14-m-s-industrial-development-bank-of-india-mumbai-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6655-mum-2012-14-cynapse-india-p-ltd-mumbai-ito-wd-9-1-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4628-mum-2010-14-drive-india-enterprise-solutions-ltd-formlerly-known-as-drive-india-dot-com-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2919-mum-2011-14-acit-osd-2-2-mumbai-the-manjiri-stud-farm-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6215-mum-2012-14-dcit-tds-rg-2-1-mumbai-maharashtra-state-electricity-distribution-co-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-bang-2014-23-p-mayilvaganan-bangalore-asst-c-i-t-bangalore</loc>
               <lastmod>2025-04-16T19:35:39.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-bang-2010-14-dcit-mangalore-the-corporation-bank-mangalore</loc>
               <lastmod>2025-04-16T19:35:40.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-bang-2013-14-ito-m-s-sri-praja-credit-co-op-society-ltd</loc>
               <lastmod>2025-04-16T19:42:36.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-del-2013-14-dcit-new-delhi-m-s-c-j-international-hotels-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:36:08.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3628-del-2013-14-citifinancial-consumer-finance-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T06:36:08.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-pun-2012-14-ito-wd-1-3-pune-rajendra-construction-pune</loc>
               <lastmod>2025-04-20T07:29:16.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-pun-2011-14-john-deere-india-pvt-ltd-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-20T05:08:06.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-pun-2013-14-amol-shyamsunder-bhutada-pune-ito-ward-3-2-pune</loc>
               <lastmod>2025-04-20T05:43:06.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-del-2011-14-aithent-technologies-pvt-ltd-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-18T15:35:56.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-del-2013-23-m-s-heartland-delhi-transcription-amp-services-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:35:57.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3979-del-2012-14-ito-new-delhi-m-s-navkar-carrying-corp-delhi</loc>
               <lastmod>2025-04-18T16:49:53.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-115-hyd-2012-23-dcit-central-circle-4-hyderabad-symed-labs-limited-hyderabad</loc>
               <lastmod>2022-04-07T06:21:00.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-lkw-2014-14-kailash-motors-kanpur-asstt-commissioner-of-income-tax-ii-kanpur</loc>
               <lastmod>2022-04-07T06:19:50.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1993-pun-2013-14-m-s-purna-sahakari-sakhar-karkhana-hingoli-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:08:11.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-pan-2014-14-income-tax-officer-ward-2-2-belgaum-sri-basetteppa-b-badami-belgaum</loc>
               <lastmod>2025-04-20T03:35:56.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-pan-2014-23-shri-basetteppa-b-badami-belgaum-income-tax-officer-ward-2-2-belgaum</loc>
               <lastmod>2025-04-20T03:35:56.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-del-2013-14-mr-vijay-agarwal-noida-acit-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-jpr-2010-14-bsnl-pgmtd-jaipur-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-21T10:01:27.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-pun-2012-14-the-srj-peety-steels-pvt-ltd-jalna-addl-cit-range-1-aurangabad</loc>
               <lastmod>2025-04-21T04:43:22.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-pun-2013-14-hukumchand-bansilal-kalantri-latur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-21T04:43:22.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-pun-2013-14-latur-district-central-co-op-bank-ltd-latur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-21T04:43:22.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-pun-2013-14-rajendra-chotamlji-gogad-nashik-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-21T04:43:23.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2219-pun-2013-14-assistant-commissioner-of-income-tax-shankarrao-mohite-patil-sahakari-bank-ltd-solapur</loc>
               <lastmod>2025-04-21T04:43:23.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-pun-2013-14-assistant-commissioner-of-income-tax-m-s-dhumal-industries-nashik</loc>
               <lastmod>2025-04-21T04:43:23.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-jpr-2012-14-surgical-house-kota-ito-kota</loc>
               <lastmod>2025-04-21T05:50:32.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2361-del-2013-14-m-s-super-properties-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T08:15:27.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3972-del-2011-14-sag-new-look-moradabad-acit-moradabad</loc>
               <lastmod>2025-04-21T07:22:29.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5839-mum-2014-14-sunny-s-arora-mumbai-cit-a-26-mumbai</loc>
               <lastmod>2025-04-13T12:14:03.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-mum-2011-14-addl-cit-tds-rg-2-mumbai-mittal-fabrics-mfg-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T12:56:07.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-hyd-2013-14-kishore-kumar-jain-hyderabad-asst-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-19T08:35:56.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-hyd-2014-14-m-s-sai-krushi-constructions-p-ltd-hyderabad-ito-ward-3-1-hyderabad</loc>
               <lastmod>2025-04-19T07:07:57.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-del-2012-14-acit-new-delhi-m-s-prince-gutka-ltd-noida</loc>
               <lastmod>2025-04-18T17:00:51.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-hyd-2014-14-m-s-kanchenjunga-greenlands-private-limited-hyderabad-dcit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-19T03:14:48.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-hyd-2014-14-nallamalla-agro-farms-private-limited-hyderabad-dcit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-19T03:14:48.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2565-del-2012-14-sh-rajnish-chaudhary-huf-new-delhi-addl-cit-karnal</loc>
               <lastmod>2025-04-21T07:01:33.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2767-del-2013-14-sh-ramesh-batta-meerut-cit-kanpur</loc>
               <lastmod>2025-04-18T17:00:50.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-del-2013-14-good-times-marketing-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5486-del-2012-14-m-s-rds-project-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-ctk-2013-14-utkal-galvanizers-ltd-bhubaneswar-acit-cuttack</loc>
               <lastmod>2025-04-16T07:42:30.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ctk-2012-14-sanjaya-behera-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-16T07:35:30.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ctk-2013-14-shivani-educational-amp-charitable-trust-cuttack-cit-cuttack</loc>
               <lastmod>2025-04-16T07:56:23.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-pun-2013-14-deputy-commissioner-of-income-tax-m-s-varun-developers-pune</loc>
               <lastmod>2025-04-20T06:22:38.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-viz-2013-14-the-ito-ward-3-2-tds-vijayawada-vijayawada-the-panchayat-secretary</loc>
               <lastmod>2025-04-21T15:15:33.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-158-del-2013-23-sh-sunil-kumar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5289-del-2013-14-acit-new-delhi-m-s-sampark-industries-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-mum-2011-14-m-s-unity-infraprojects-ltd-mumbai-dy-cit-cent-cir-45-mumbai</loc>
               <lastmod>2024-10-09T20:48:08.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-59-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-88-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-86-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-119-coch-2013-23-m-s-st-francis-clay-decor-tiles-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-87-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-76-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-66-lkw-2013-23-smt-asha-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-65-lkw-2013-23-smt-asha-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-61-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-191-ahd-2009-23-vimal-oil-amp-foods-ltd-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-183-ahd-2010-23-banco-products-india-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4282-del-2012-14-pioneer-overseas-corporation-india-branch-hyderabad-adit-new-delhi</loc>
               <lastmod>2025-04-15T16:35:20.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4285-del-2012-14-pioneer-overseas-corporation-india-branch-hyderabad-adit-new-delhi</loc>
               <lastmod>2025-04-15T16:35:20.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-mum-2013-14-isabelle-traders-ltd-mumbai-ito-2-2-1-mumbai</loc>
               <lastmod>2025-04-15T13:07:22.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-pun-2013-14-s-m-auto-engineering-pvt-ltd-pune-assistant-commissoner-of-income-tax</loc>
               <lastmod>2025-04-20T06:29:18.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-pun-2013-14-youth-development-co-op-bank-ltd-kolhapur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:29:18.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2178-pun-2013-14-shri-venkatesh-nagari-sah-pat-sanstha-maryadit-income-tax-officer</loc>
               <lastmod>2025-04-20T06:22:40.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-pun-2013-14-shivneri-nagari-sah-pat-sanstha-ltd-kolhapur-income-tax-officer</loc>
               <lastmod>2025-04-20T06:22:41.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-pun-2011-14-m-s-ujjwal-construction-pune-ito-wd-1-3-pune</loc>
               <lastmod>2025-04-20T06:29:16.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-lkw-2014-24-bajrang-lal-jindal-kanpur-asstt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-19T15:56:59.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-lkw-2014-14-ram-sagar-pandey-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2025-04-19T15:56:57.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-mum-2012-14-icici-securities-ltd-in-the-cases-of-erstwhile-icici-web-trade-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-15T13:07:23.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6029-mum-2011-14-ito-24-2-4-mumbai-yogendra-tekriwal-mumbai</loc>
               <lastmod>2025-04-13T12:56:07.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ind-2013-14-shri-rakesh-goplani-indore-the-ito-5-1-indore</loc>
               <lastmod>2025-04-19T12:29:27.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-ind-2013-14-shri-sunil-kumar-bansal-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-19T12:29:27.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-lkw-2014-14-the-income-tax-officer-tds-bareilly-bank-of-india-shahjahanpur</loc>
               <lastmod>2025-04-19T15:29:02.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-lkw-2013-14-i-a-leather-india-pvt-ltd-kanpur-income-tax-officer-6-1-kanpur</loc>
               <lastmod>2025-04-19T16:00:58.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-kol-2012-14-v-k-puri-kolkata-a-c-i-t-cir-26-kol-kolkata</loc>
               <lastmod>2025-04-16T08:35:26.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-chny-2012-14-acit-chennai-m-s-mapcon-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T09:21:01.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5631-mum-2012-14-araska-diamond-p-ltd-mumbai-acit-5-1-mumbai</loc>
               <lastmod>2025-04-13T16:21:02.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4748-mum-2012-14-asha-p-jain-mumbai-dcit-osd-cir-12-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7692-mum-2012-14-manoj-kumar-m-parikh-navi-mumbai-ito-22-3-2-mumbai</loc>
               <lastmod>2025-04-13T10:21:00.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6170-mum-2011-14-bhupendra-m-bhate-mumbai-dcit-26-2-mumbai</loc>
               <lastmod>2025-04-13T10:21:07.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-934-chny-2014-14-ito-chennai-n-george-thomas-chennai</loc>
               <lastmod>2025-04-12T10:21:04.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-mum-2011-14-zodiac-developers-p-ltd-mumbai-addl-cit-7-3-mumbai</loc>
               <lastmod>2025-04-13T12:49:03.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-kol-2012-14-a-c-i-t-cir-51-kol-kolkata-sri-tapan-saha-kolkata</loc>
               <lastmod>2025-04-21T07:50:33.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-mum-2013-14-rakesh-kamlakar-padwal-mumbai-ito-18-2-1-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8464-mum-2010-14-bipin-chandra-mehta-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2409-mum-2012-14-ramchandra-krishna-patil-thane-ito-4-3-thane</loc>
               <lastmod>2025-04-13T11:56:02.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5466-mum-2012-14-a-c-i-t-18-2-mumbai-rajesh-m-sanghvi-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ctk-2013-14-sri-sai-someswar-industries-koraput-acit-berhampur-circle-berhampur-berhampur</loc>
               <lastmod>2025-04-16T08:49:26.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ctk-2013-14-vss-meical-college-and-hospital-society-sambalpur-acit-sambalpur</loc>
               <lastmod>2025-04-16T07:35:30.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-pun-2013-14-virendra-motilal-lodha-ahmednagar-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:22:40.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-pun-2013-14-yashwant-sahakari-bank-ltd-miraj-assistant-commissioner-income-tax</loc>
               <lastmod>2025-04-20T06:22:40.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-pun-2013-14-income-tax-officer-camp-education-society-pune</loc>
               <lastmod>2025-04-20T06:22:40.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-pun-2013-14-smt-sbibani-s-pungaliya-pune-income-tax-officer</loc>
               <lastmod>2025-04-20T06:22:40.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-hyd-2011-14-ito-ward-2-kadapa-shri-m-subha-krishna-kumar-kadapa</loc>
               <lastmod>2025-04-19T06:57:00.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-hyd-2011-14-ito-ward-2-kadapa-shri-m-subha-krishna-kumar-kadapa</loc>
               <lastmod>2025-04-19T06:57:00.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-nag-2017-17-shir-arunkumar-bhagchand-harwani-amravati-the-income-tax-officer-ward-2-amravati</loc>
               <lastmod>2025-04-20T02:08:04.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-nag-2017-17-prafulla-j-mokadam-nagpur-the-ito-ward-4-2-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-6-nag-2017-17-shri-khalid-nadeem-allarakha-nagpur-i-t-o-ward-3-4-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-nag-2015-17-shri-khanchand-d-dodeja-akola-i-t-o-ward-1-akola</loc>
               <lastmod>2025-04-20T02:01:16.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-21-nag-2013-17-m-s-gigeo-construction-co-p-ltd-nagpur-acit-central-cir-1-3-nagpur</loc>
               <lastmod>2025-04-20T01:57:08.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-286-mum-2004-23-grasim-inds-ltd-dcit-cir-6-3</loc>
               <lastmod>2025-04-14T20:56:07.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4858-mum-2012-14-juniper-hotels-p-ltd-mumbai-addl-cit-rg-10-1-mumbai</loc>
               <lastmod>2025-04-13T13:35:03.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-mum-2012-14-dcit-10-1-mumbai-junifer-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:35:03.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-del-2013-14-ramesh-sharma-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:49.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-ctk-2014-14-bikash-kumar-agarwal-angul-cit-bhubaneswar</loc>
               <lastmod>2025-04-16T07:42:26.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ctk-2013-14-lopamudra-misra-cuttack-acit-circle-2-2-cuttack-cuttack</loc>
               <lastmod>2025-04-16T07:42:28.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-hyd-2007-14-dcit-hyderabad-m-s-d-e-shaw-india-software-p-ltd-hyderabad</loc>
               <lastmod>2025-04-16T04:07:23.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-hyd-2007-14-d-e-shaw-india-software-p-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-16T04:07:23.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3618-del-2009-14-ito-new-delhi-m-s-edag-enginnering-amp-design-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T08:28:25.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-hyd-2014-24-dcit-cc-2-hyderabad-g-radhacharan-reddy-hyderabad</loc>
               <lastmod>2025-04-19T04:42:59.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-hyd-2014-24-smt-andalamma-hyderabad-dcit-centrial-circle-7-1-hyderabad</loc>
               <lastmod>2025-04-19T04:42:59.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-hyd-2014-14-dy-cit-circle-16-3-hyderabad-m-s-owens-corning-industries-india-p-ltd-hyderabad</loc>
               <lastmod>2025-04-19T02:42:50.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-mum-2011-16-ito-19-3-4-mumbai-shubhada-alate-mumbai</loc>
               <lastmod>2025-04-13T13:07:01.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7884-mum-2010-14-smc-infrastructure-p-ltd-thane-acit-cir-3-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-nag-2018-17-sunil-prabhakar-pawar-nagpur-income-tax-officer-ward-3-nagpur</loc>
               <lastmod>2025-04-20T02:01:15.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-nag-2015-17-d-c-i-t-chandrapur-circle-chandrapur-the-chandrapur-distt-central-co-op-bank-ltd-chandrapur</loc>
               <lastmod>2025-04-20T02:01:15.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-nag-2015-17-shri-shailendra-kamalkishor-jaiswal-nagpur-acit-circle-6-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-mum-2012-14-acit-9-3-mumbai-shamak-international-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-mum-2014-14-ito-14-3-4-mumbai-sudha-murarka-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-mum-2013-14-subedar-pandey-mumbai-asst-cit-cir-23-1-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-chny-2014-14-dcit-chennai-saka-marketing-services-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-chny-2013-14-m-s-magna-electro-castings-ltd-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-chny-2014-14-george-oakes-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-chny-2014-14-tnq-books-amp-journals-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-chny-2014-14-adit-chennai-chennai-metropolitan-development-authority-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5110-del-2012-14-abhit-sud-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4095-del-2011-14-shri-sunil-dutt-new-delhi-dcit-panipat</loc>
               <lastmod>2025-07-07T14:21:39.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-del-2012-14-dcit-new-delhi-m-s-insilco-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-chny-2014-14-m-s-chona-financial-services-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-chny-2013-14-dcit-chennai-m-s-avalon-technologies-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-303-del-2010-23-m-s-apporva-extrusion-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3893-del-2013-14-acit-meerut-m-s-besson-musical-instrument-pvt-ltd-meerut</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-ahd-2012-14-annapurna-polymers-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-109-ahd-2011-23-dilip-ambalal-sarkar-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-ahd-2011-14-shri-pradeep-g-kapadia-huf-surat-the-income-tax-officer-osd-iii-range-2-surat</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-ahd-2011-14-the-acit-osd-circle-8-ahmedabad-sailani-agrotech-industries-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2016-ahd-2011-14-shri-harkesh-singh-surat-the-income-tax-officer-tds-2-surat</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ahd-2013-14-zora-pharma-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-ahd-2011-14-pureview-technologies-pvt-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-838-ahd-2011-14-m-s-mona-tex-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-ahd-2011-14-the-ito-ward-8-1-ahmedabad-yogendra-ambalal-sarkar-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2947-ahd-2010-14-the-ito-tds-4-ahmedabad-raj-carrying-cargo-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ahd-2011-14-the-ito-ward-4-4-ahmedabad-mark-leasing-amp-finance-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ahd-2011-14-arvind-products-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-vimal-oil-amp-foods-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-2011-14-m-s-safal-organisers-ahmedabad-the-addl-cit-range-9-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-del-2009-14-acit-faridabad-m-s-nhpc-ltd-faridabad</loc>
               <lastmod>2025-05-02T18:12:10.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-del-2009-14-m-s-nhpc-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-02T18:12:11.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-200-del-2014-23-m-s-namo-alloys-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:42:50.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5748-del-2012-14-m-s-global-foods-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:14:30.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7120-mum-2012-14-ashish-n-shah-mumbai-ito-24-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-ahd-2014-24-shri-mukeshkumar-v-prajapati-ahmedabad-the-income-tax-officer-ward-6-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-ahd-2014-24-e-infochips-ltd-ahmedabad-the-addl-cit-range-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-coch-2014-24-nithayananda-educational-amp-chaitable-society-kannur-the-cit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-chny-2014-14-dcit-chennai-sri-adinath-jain-swethember-temple-chennai</loc>
               <lastmod>2025-07-10T07:45:16.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-coch-2013-14-popular-mega-motors-india-ltd-cochin-acit-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-coch-2014-14-the-catholic-syrian-bank-ltd-trichur-the-acit-trichur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-coch-2013-14-mary-immaculate-mission-hospital-trichur-the-ito-trichur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-coch-2012-14-dcit-calicut-m-smalabar-hotel-management-amp-catering-promotion-trust-calicut</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-coch-2013-14-the-acit-trichur-m-s-steel-amp-industrial-forgings-ltd-trichur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-coch-2009-14-st-mary-apos-s-malankara-seminary-trivandrum-adit-excemption-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-nag-2015-17-shri-mohan-kumar-krishnamurty-nagpur-acit-circle-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-nag-2015-17-ito-ward-2-khamgaon-m-s-satpuda-education-society-buldhana</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-nag-2015-17-a-c-i-t-cir-4-nagpur-m-s-sarda-energy-amp-minerals-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-bang-2014-14-ddit-m-s-kammavari-sangha</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipur-development-authority-jaipur-the-commissioner-of-income-tax-jaipur-and-the-assistant-commissioner-of-income-tax-jaipur-4075-2014</loc>
               <lastmod>2025-09-18T06:59:50.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hotel-allied-traders-private-ltd-the-deputy-commissioner-of-income-tax-circle-i-1-ernakulam-and-the-assistant-commissioner-of-income-tax-circle-1-1-range-i-ernakulam-219-2013</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-jameela-the-chief-commissioner-department-of-direct-taxes-and-tax-recovery-officer-range-2-27760</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-shafi-proprietor-m-s-gents-world-commercial-tax-officer-commercial-taxes-3rd-circle-cochin-and-intelligence-officer-squad-no-ii-commercial-taxes-sales-tax-complex-thevara-cochin-and-assistant-commissioner-appeals-commercial-taxes-thevara-cochin-and-inspecting-assistant-commissioner-commercial-taxes-kakkanad-cochin-25830</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-vodafone-essar-south-ltd-594-2014</loc>
               <lastmod>2025-09-18T07:06:14.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-vijayawada-chennupati-tyre-rubber-products-190</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-premier-explosive-ltd-124</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-iii-surana-strips-limited-214</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-2-hyderabad-indo-aquatics-limited-hyderabad-216</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-ctk-2013-14-united-steels-traders-jagatsinghpur-ito-ward-1-paradeep-paradeep</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ctk-2013-14-sark-group-marketing-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-ctk-2013-14-sushil-kumar-swain-cuttack-acit-circle-2-2-cuttack-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ctk-2010-14-orisssa-state-warehousing-corporation-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ctk-2013-14-vista-educational-amp-social-trust-bhubaneswar-cit-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ctk-2014-14-babuni-kumar-prusty-angul-ito-ward-1-dhenkanal-dhenkanal</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ctk-2013-14-pradeep-singh-grewal-mayurbhanj-jcit-balasore</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ctk-2013-14-tybas-projects-pvt-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-ctk-2012-16-m-s-orissa-cricket-association-cuttack-acit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-nag-2015-17-ito-ward-5-2-nagpur-shri-rajesh-shantilal-bora-nagpur</loc>
               <lastmod>2025-08-30T11:08:08.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kores-india-limited-textile-division-collector-of-electricity-duty-and-paschim-gujarat-vij-company-limited-17038</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-faridabad-lakhani-india-limited-211</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/baniyas-granite-industries-agricultural-income-tax-commercial-tax-officer-kottakkal-malappuram-district-and-state-of-kerala-and-inspecting-assistant-commissioner-department-of-commercial-taxes-malappuram-at-manjeri-18043-2010</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joseph-korah-and-mr-s-k-joseph-and-smt-rosamma-korah-and-mr-e-k-cyric-and-mr-bobby-korah-the-income-tax-officer-ward-1-kottayam-14238</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/travancore-education-society-deputy-commissioner-of-income-tax-central-circle-1-and-commissioner-of-income-tax-appeals-27842</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/travancore-education-society-the-commissioner-of-income-tax-central-cochin-194-2014</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-cashew-workers-relief-welfare-fund-board-the-assistant-commissioner-of-income-tax-cir-i-quilon-and-the-assistant-commissioner-of-income-tax-kerala-trivandrum-and-the-assistant-director-of-income-tax-exemption-headquarters-i-ii-calcutta-and-the-secretary-to-the-government-of-india-ministry-of-finance-department-of-revenue-central-board-of-direct-taxes-new-delhi-13151</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-p-kunhimohammed-the-assistant-commissioner-of-income-tax-circle-2-2-tirur-malappuram-district-and-the-commissioner-of-income-tax-appeals-kozhikode-24386</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-opp-civil-hospital-dr-ambedkar-road-belgaum-kle-university-5016-2012-c-w-5017-2012</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-buidling-queens-road-bangalore-and-the-income-tax-officer-ward-11-1-rashtrothana-bhavan-nrupathunga-road-bangalore-exilant-consulting-pvt-ltd-550-2013</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ltu-jss-towers-100-ft-ring-road-banashankari-3rd-stage-bangalore-560-085-and-the-asst-commissioner-of-income-tax-circle-12-1-c-r-building-queens-road-bangalore-motor-industries-co-ltd-bosch-limited-hosur-road-adugodi-bangalore-30-1064-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-c-r-building-attavar-mangalore-new-mangalore-port-trust-146-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-mum-2011-14-fact-impex-p-ltd-mumbai-acit-osd-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6312-mum-2012-14-palmtrade-services-pvt-ltd-mumbai-i-t-o-cir8-2-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-mum-2013-14-tpg-capital-india-p-ltd-mumbai-asst-cit-cir-3-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8786-mum-2011-14-ito-18-3-3-mumbai-nirmal-kumar-jain-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4239-mum-2011-14-m-p-gupta-mumbai-ito-wd-12-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8662-mum-2011-14-d-c-i-t-9-2-mumbai-hathway-investment-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7256-mum-2004-14-m-s-amitabh-bachan-corporation-ltd-now-ab-corp-ltd-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maharaja-shopping-complex-the-deputy-commissioner-of-income-tax-circle-1-2-832-2008</loc>
               <lastmod>2025-12-25T07:55:23.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-354-mum-2014-24-bohea-properties-p-ltd-ito-6-1-4</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-kol-2011-16-m-s-shree-venkatesh-agro-food-pvt-ltd-kolkata-dcit-central-circle-v-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-nag-2012-14-asstt-commissioner-of-income-tax-nagpur-dhande-diganostic-research-institute-pvt-ltd-nagpur</loc>
               <lastmod>2025-05-02T18:12:37.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-kol-2013-14-m-s-sigma-vyapaar-pvt-ltd-kolkata-i-t-o-wd-1-4-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-869-kol-2012-14-trilochan-sharma-kolkata-cit-viii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-kol-2008-14-sri-braja-mohan-mishra-purba-medinipur-i-t-o-ward-4-haldia-haldia</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4025-del-2011-14-anand-kumar-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-del-2011-14-dcit-new-delhi-m-s-brijwasi-impex-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4711-del-2013-14-kartar-singh-chouhan-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5102-del-2011-14-m-s-kashyap-metal-amp-allied-industries-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/h-jayaraj-income-tax-officer-ward-1-4-and-commissioner-of-income-tax-appeals-i-and-commissioner-of-income-tax-28443</loc>
               <lastmod>2025-12-25T10:20:27.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-elxsi-limited-the-assistant-commissioner-of-income-tax-circle-12-3-bangalore-411-2008</loc>
               <lastmod>2025-12-25T10:06:31.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikhil-surana-the-deputy-commissioner-of-income-tax-hyderabad-633-634-of-2014</loc>
               <lastmod>2025-12-25T08:45:19.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-dy-c-i-t-asstt-25-2002</loc>
               <lastmod>2025-12-25T09:55:21.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-394-mum-2011-24-asst-cit-18-2-gyan-construction-co</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-kol-2014-14-ito-wd-4-4-kolkata-kolkata-m-s-tea-promoters-india-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-kol-2013-14-khanpur-cold-storage-p-ltd-hooghly-a-c-i-t-cir-1-hooghly-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-kol-2012-14-seth-sohanlal-barmecha-charitable-trust-kolkata-director-of-income-tax-exexption-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-kol-2011-14-ganapati-ropeways-pvt-ltd-kolkata-acit-cc-xviii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2104-mum-2011-14-shree-nirmal-commercial-ltd-mumbai-dy-cit-cir-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-mum-2013-14-h-n-hardasani-amp-m-n-hardasani-l-h-of-late-smt-khushalibai-n-n-hardasani-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6406-mum-2011-14-ito-3-1-1-mumbai-arunkumar-d-bajaj-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7113-mum-2012-14-ashish-avarsekar-mumbai-dcit-cen-cir-45-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7516-mum-2010-14-harsha-l-tahilaramani-mumbai-acit-cir-19-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5037-mum-2012-14-a-f-ferguson-amp-co-mumbai-jcit-11-2-mumbai</loc>
               <lastmod>2025-04-16T06:28:30.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-mum-2012-14-sanghi-motors-bombay-p-ltd-mumbai-acit-7-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4468-mum-2011-14-ito-15-3-4-mumbai-abhishek-enterprises-navi-mumbai</loc>
               <lastmod>2025-04-16T21:56:38.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4469-mum-2006-14-acit-cir-3-1-mumbai-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-04-13T20:28:03.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5585-mum-2010-14-acit-7-2-mumbai-sanghi-motors-bom-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-112-ahd-2011-23-safal-infrastructure-pvt-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4373-del-2013-14-m-s-groz-engineering-tools-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:25.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-hyd-2012-14-m-s-hetero-drugs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-drugs-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-hyd-2012-14-dcit-central-circle-4-hyderabad-m-s-symed-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-hyd-2013-14-m-r-constructions-hyderabad-additional-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-hyd-2012-14-dcit-central-circle-4-hyderabad-m-s-symed-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-labs-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-cirex-pharmaceuticals-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-hyd-2014-14-dy-cit-central-circle-3-hyderabad-shri-k-ch-subba-rao-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-hyd-2014-14-m-s-dharti-dredging-amp-infrastructure-ltd-hyderabad-the-commissioner-of-income-tax-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-labs-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-cirex-pharmaceuticals-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-hyd-2014-14-dy-cit-central-circle-9-hyderabad-m-s-anuradha-greenlands-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-hyd-2014-14-m-s-danishta-bio-tech-pvt-ltd-hyderabad-asst-commmissioner-ofofficer-osd-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-hyd-2014-14-m-s-coast-line-greenlands-pvt-ltd-hyderabad-asst-commmissioner-of-officer-osd-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-hyd-2013-14-dcit-circle-1-3-hyderabad-shri-m-kalyan-chakravarthy-secunderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-hyd-2013-14-m-s-bharati-airtel-limited-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-jodh-2014-14-acit-udaipur-m-s-the-lake-palace-hotels-amp-motels-pvt-ltd-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-jodh-2014-14-acit-chittorgarh-m-s-banswara-syntex-ltd-banswara</loc>
               <lastmod>2025-04-16T10:42:28.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-jodh-2014-14-shri-shiv-singh-chouhan-jodhpur-ito-rajsamand</loc>
               <lastmod>2025-04-16T10:42:28.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-jodh-2014-14-acit-udaipur-m-s-shyam-sunder-amp-party-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-jodh-2014-14-smt-manju-devi-bagwan-jaipur-dcit-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-pun-2012-14-m-s-g-k-builders-pune-ito-ward-8-3-pune-pune</loc>
               <lastmod>2025-04-20T07:36:15.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-pun-2012-14-shri-namdeo-yashwant-dhamane-ahmednagar-dy-cit-cir-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-pun-2007-14-sangamner-bhag-sahakari-sakhar-karkhana-ltd-amrutnagar-acit-ahmednagar-circle-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-pun-2007-14-sangamner-bhag-sahakari-sakhar-karkhana-ltd-amrutnagar-acit-ahmednagar-circle-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-pun-2013-14-kaivalya-charitable-trust-pune-cit-i-pune</loc>
               <lastmod>2025-04-21T04:43:23.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-pun-2012-14-shri-om-rolling-mills-p-ltd-jalna-ad-cit-r-1-aurangabad</loc>
               <lastmod>2025-04-21T04:43:22.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2322-pun-2012-14-dr-vikas-ananda-satre-islampur-iti-ward-2-2-sangli-sangli</loc>
               <lastmod>2025-04-20T06:36:19.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3969-del-2012-14-ito-new-delhi-dr-nissar-allana-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6043-del-2012-14-ito-new-delhi-m-s-heartland-delhi-transcription-amp-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T15:35:57.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-del-2011-14-late-harish-kochhar-through-l-h-herry-kochhar-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T09:00:26.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-jpr-2010-14-renu-jain-beawar-acit-ajmer</loc>
               <lastmod>2025-04-21T03:01:28.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-jpr-2011-14-ito-kota-smt-meena-jain-kota</loc>
               <lastmod>2025-04-21T07:29:37.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-jpr-2011-14-smt-durga-devi-somani-jaipur-ito-kishangarh</loc>
               <lastmod>2025-04-21T13:15:39.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-jpr-2010-14-m-s-raunaq-finance-ltd-dcit-jaipur</loc>
               <lastmod>2025-04-21T10:01:28.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-jpr-2011-14-m-s-kanaiyalal-ranveer-singh-bengani-huf-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-21T09:15:28.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-hyd-2014-14-income-tax-officer-ward-16-2-hyderabad-m-s-peeti-real-estate-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-hyd-2014-14-m-s-anuradha-greenlands-pvt-ltd-hyderabad-income-tax-officer-osd-3-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-hyd-2013-14-vijai-electricals-ltd-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-hyd-2012-14-m-s-symed-labs-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-chandi-2013-14-rajesh-bansal-chandigarh-ito-tds-i-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-chandi-2014-14-amandeep-arora-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-chandi-2014-14-ajay-pal-singh-mohali-ito-mohali</loc>
               <lastmod>2025-05-02T18:12:02.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-chandi-2014-14-gurdev-agro-engineers-bhawanigarh-ito-sangrur</loc>
               <lastmod>2025-05-02T18:12:02.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-chandi-2014-14-dcit-chandigarh-sh-moti-lal-jindal-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-chandi-2012-14-m-s-damini-resorts-amp-builders-p-ltd-ludhiana-cit-central-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-chandi-2013-14-himanshu-verma-patiala-ito-patiala</loc>
               <lastmod>2025-05-02T18:12:02.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-chandi-2014-14-m-s-khushi-ram-amp-sons-foods-p-ltd-ludhiana-cit-iii-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-chandi-2013-14-dcit-chandigarh-sh-aditya-goyal-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-chandi-2012-14-m-s-sardar-steel-rolling-mills-mandi-gobindgarh-ito-mandi-gobindgarh</loc>
               <lastmod>2025-05-02T18:12:03.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-chandi-2011-14-karnail-singh-kaithal-ito-kaithal</loc>
               <lastmod>2025-05-02T18:12:02.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-chandi-2012-14-smt-navneet-kaur-mohali-jcit-osd-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-chandi-2014-14-sh-sanjiv-goyal-panchkula-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-chandi-2013-14-dcit-parwanoo-m-s-alliance-india-solan</loc>
               <lastmod>2025-05-02T18:12:02.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-chandi-2010-14-m-s-h-p-state-industrial-development-corporation-shimla-jcit-shimla</loc>
               <lastmod>2025-05-02T18:12:02.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-chandi-2011-14-m-s-h-p-state-industrial-development-corporation-ltd-shimla-acit-shimla</loc>
               <lastmod>2025-05-02T18:12:02.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-bang-2014-14-m-s-krishi-technologies-p-ltd-dcit</loc>
               <lastmod>2025-04-21T11:22:27.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-jpr-2012-14-shri-anuj-kumar-varshney-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T22:56:22.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5024-mum-2013-14-acit-25-3-mumbai-nilesh-m-bhuta-mumbai</loc>
               <lastmod>2025-04-14T03:56:03.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8447-mum-2010-14-nitin-chandrakant-desai-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-14T03:56:04.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3544-mum-2011-14-mohan-manoj-dhupelia-mumbai-dcit-cen-cir-i-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4798-mum-2013-14-dcit-2-1-mumbai-bharat-petroleum-corporain-ltd-mumbai</loc>
               <lastmod>2025-04-13T09:56:00.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3102-mum-2013-14-asst-cit-cir-4-mumbai-mahavir-plastics-mumbai</loc>
               <lastmod>2025-04-12T01:28:06.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8144-mum-2010-14-acit-25-3-mumbai-mansi-construction-mumbai</loc>
               <lastmod>2025-04-13T19:35:05.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-mum-2011-14-sneha-hi-tech-pvt-ltd-mumbai-i-t-o-4-3-4-mumbai</loc>
               <lastmod>2025-04-20T23:36:31.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-mum-2007-14-m-s-times-guaranty-ltd-mumbai-acit-1-3-mumbai</loc>
               <lastmod>2025-04-16T06:35:26.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-208-mum-2014-23-madison-communications-p-ltd-mumbai-dcit-tds-1-1-mumbai</loc>
               <lastmod>2025-04-14T03:56:04.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5699-mum-2011-14-madhav-laxman-apte-mumbai-ito-wd-10-2-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4991-mum-2013-14-dcit-tds-1-1-mumbai-madison-communication-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4992-mum-2013-14-dcit-tds-1-1-mumbai-madison-communication-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8382-mum-2010-14-dcit-2-3-mumbai-sunanda-services-amp-trading-ltd-navi-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8415-mum-2010-14-sunanda-services-amp-tr5ading-ltd-navi-mumbai-acit-2-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3369-mum-2004-14-m-s-industrial-develop-ment-bank-of-india-mumbai-the-dy-cit-rg-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-mum-2013-14-ito-3-1-3-mumbai-m-s-emerging-star-investments-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-mum-2013-14-navroz-hormasji-seervai-mumbai-addl-cit-11-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3680-mum-2011-14-mahendra-pukhraj-jain-mumbai-itoa-14-3-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5991-mum-2011-14-maxval-technologies-p-ltd-navi-mumbai-ito-wd-3-panvel-raigad</loc>
               <lastmod>2025-05-02T18:12:31.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2557-del-2012-14-dcit-faridabad-m-s-spaze-tower-pvt-ltd-gurgaon</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4170-del-2013-14-ito-new-delhi-m-s-fixopan-machines-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3130-del-2010-14-ch-devi-lal-coop-sugar-mills-ltd-sonepat-acit-sonepat</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5865-del-2012-14-freescale-semiconductor-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5261-del-2011-14-acit-new-delhi-sh-praveen-saxena-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-del-2009-14-consulting-engineers-corporation-india-branch-office-new-delhi-jdit-osd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3679-mum-2011-14-mahendra-pukhraj-jain-mumbai-itoa-14-30-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2955-mum-2011-14-the-manjiri-stud-farm-p-ltd-mumbai-asst-cit-osd-cir-2-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2012-14-texraj-reality-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-ahd-2013-14-m-s-surbhi-construction-co-tapi-the-dy-cit-circle-6-surat</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-ahd-2012-14-shri-mrunal-s-verma-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-ahd-2013-14-shri-tarun-s-verma-l-h-of-late-santaramdas-k-verma-ahmedabad-the-cit-iv-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-ahd-2013-14-the-dy-dit-exemp-ahmedabad-shree-kamlam-pandit-deendayal-bhavan-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ahd-2011-14-the-arvind-ltd-earlier-known-as-the-arvind-mills-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2253-ahd-2012-14-the-ito-ward-4-2-ahmedabad-j-upendra-construction-pvt-ltd-baroda</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ahd-2011-14-m-s-ashish-builders-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-ahd-2011-14-shri-kirtibhai-k-shroff-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2532-ahd-2009-14-j-upendra-construction-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ahd-2011-14-finesse-pharmaceuticals-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2648-ahd-2013-14-meghmani-organics-limited-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-ahd-2010-14-the-dcit-circle-1-1-baroda-banco-products-india-ltd-baroda</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3422-ahd-2010-14-m-s-alembic-limited-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3064-ahd-2011-14-union-oils-pvt-ltd-ahmedabad-the-add-cit-tds-range-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-ahd-2013-14-the-acit-circle-6-surat-m-s-jivraj-tea-company-surat</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-ahd-2011-14-the-dcit-circle-2-surat-m-s-supreme-india-overseas-corporation-surat</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-mum-2011-14-m-s-unity-infraprojects-ltd-mumbai-dy-cit-cent-cir-45-mumbai</loc>
               <lastmod>2025-04-12T01:42:00.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3466-mum-2011-14-m-s-unity-infraprojects-ltd-mumbai-dy-cit-cent-cir-45-mumbai</loc>
               <lastmod>2025-04-12T01:42:00.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-rjt-2014-14-shri-ajaybhai-ishwarlal-gogia-rajkot-gujarat-the-deputy-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5748-del-2011-14-yamaha-motor-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-lkw-2014-14-m-s-prag-industries-india-pvt-ltd-lucknow-joint-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2022-04-07T06:21:13.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-pun-2012-14-deputy-commissioner-of-income-tax-dr-gondkar-eknath-bhagchand-ahmednagar</loc>
               <lastmod>2025-04-20T06:36:19.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-pun-2012-14-dcit-circle-1-1-pune-clarion-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-04-20T06:36:19.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-pun-2014-23-clarion-technologies-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:36:19.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-pun-2014-14-the-nanded-distrct-central-co-op-bank-ltd-nanded-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:36:20.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-jodh-2014-24-m-s-foremost-marble-pvt-ltd-udaipur-ito-chittorgarh</loc>
               <lastmod>2025-04-15T18:42:25.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-lkw-2012-14-income-tax-officer-kanpur-m-s-shruti-finsec-p-ltd-kanpur</loc>
               <lastmod>2022-04-07T06:19:50.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2055-del-2012-14-acit-new-delhi-mr-preeti-shokeen-new-delhi</loc>
               <lastmod>2025-04-21T07:01:32.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-jpr-2011-14-acit-jaipur-m-s-namdev-exports-jaipur</loc>
               <lastmod>2025-04-21T09:57:39.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-jpr-2011-14-sh-ashish-gupta-jaipur-ito-kishangarh</loc>
               <lastmod>2025-04-21T09:50:34.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-pun-2007-14-sangamner-bhag-sahakari-sakhar-karkhana-ltd-amrutnagar-acit-ahmednagar-circle-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-pun-2012-14-ito-ward-1-3-pune-navalakha-translines-pune</loc>
               <lastmod>2025-04-21T04:43:24.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2122-pun-2013-14-assistant-commissioner-of-income-tax-the-ahmednagar-sahar-sahakari-bank-ltd-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:22.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-pun-2013-14-deputy-commissioner-of-income-tax-prakruti-construction-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-21T04:43:23.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-pun-2013-14-meghashyam-l-gholap-pune-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-jodh-2014-24-vikas-malara-l-h-of-sh-gautam-malara-udaipur-ito-udaipur</loc>
               <lastmod>2025-04-21T03:08:22.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-jpr-2010-14-acit-jaipur-m-s-rupayan-jaipur</loc>
               <lastmod>2025-04-21T10:01:30.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-jpr-2012-14-acit-ajmer-m-s-shree-cement-ltd-beawar</loc>
               <lastmod>2025-04-21T09:36:34.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-jpr-2014-14-ratan-lal-jaipuria-memorial-foundation-jaipur-cit-ii-jaipur</loc>
               <lastmod>2025-04-21T09:43:39.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3976-del-2012-14-ito-new-delhi-m-s-nav-vidya-society-for-education-research-amp-training-delhi</loc>
               <lastmod>2025-04-18T16:49:53.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3807-del-2009-14-ito-new-delhi-new-rising-star-co-operative-thrift-amp-credit-society-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:56:51.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-jodh-2014-23-chawanda-associates-udaipur-acit-udaipur</loc>
               <lastmod>2025-04-19T13:15:24.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-jpr-2012-14-ito-jaipur-smt-reema-agarwal-jaipur</loc>
               <lastmod>2025-04-21T03:01:28.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4682-del-2011-14-m-s-indu-wadhwa-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T09:00:26.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5637-del-2012-14-ito-ghaziabad-m-s-delhi-u-p-golden-transport-services-ghaziabad</loc>
               <lastmod>2025-04-18T16:28:57.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-del-2010-14-rajesh-tomar-prop-roorkee-acit-haridwar</loc>
               <lastmod>2025-04-18T17:00:50.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2390-del-2010-14-rajesh-tomar-roorkee-acit-haridwar</loc>
               <lastmod>2025-04-18T17:00:50.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-del-2012-14-dcit-new-delhi-sh-pawan-kumar-kansal-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-del-2012-14-sh-gurinder-singh-sikka-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4922-del-2013-14-dcit-new-delhi-m-s-globus-colonisers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4940-del-2012-14-mr-harsh-dhir-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-ind-2013-14-the-acit-2-1-bhopal-shri-vinod-agrawal-bhopal</loc>
               <lastmod>2025-04-19T12:29:26.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-ind-2012-14-bhopal-co-op-central-bank-ltd-bhopal-the-acit-tds-bhopal</loc>
               <lastmod>2025-04-19T12:22:25.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-mum-2014-24-forjet-leasing-ltd-ito-4-2-3</loc>
               <lastmod>2025-04-16T06:35:23.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-ctk-2014-14-shree-ram-mandir-seva-samiti-bhubaneswar-cit-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-16T07:42:29.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ctk-2013-14-m-s-b-banamber-amp-co-cuttack-ito-dhenkanal</loc>
               <lastmod>2025-04-16T07:49:24.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ctk-2014-14-brijlal-agarwalla-huf-angul-cit-bhubaneswar</loc>
               <lastmod>2025-04-16T07:42:26.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-ctk-2013-14-mohan-kumar-senapati-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-16T07:56:26.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-ctk-2013-14-dipendra-bahadur-singh-cuttack-acit-sambalpur</loc>
               <lastmod>2025-04-16T07:49:25.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-agr-2014-14-sh-chetan-gupta-firozabad-i-t-o-5-1-firozabad</loc>
               <lastmod>2025-04-16T08:21:28.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-lkw-2013-14-asstt-commissioner-of-income-tax-1-kanpur-uttar-pradesh-cricket-association-kanpur</loc>
               <lastmod>2025-04-19T15:35:59.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-lkw-2014-24-lucknow-developement-authority-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:36:02.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-hyd-2014-14-sri-d-shiva-nagi-reddy-hyderabad-ito-ward-1-nandyal</loc>
               <lastmod>2025-04-19T04:56:56.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-pun-2014-14-ptc-software-india-private-ltd-pune-deputy-commssioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:28:58.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-pun-2013-14-deputy-commissioner-of-income-tax-baramati-taluka-sahakari-dudh-utpadak-sangh</loc>
               <lastmod>2025-04-20T04:22:23.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8577-mum-2010-14-raksha-chhadwa-mumbai-acit-cen-cir-8-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-mum-2013-14-dharma-production-p-ltd-mumbai-dcit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3060-mum-2012-14-rajesh-industries-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5025-mum-2013-14-acit-25-3-mumbai-r-j-electricals-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5577-mum-2012-14-acit-24-1-mumbai-late-dayaram-dharmashi-madan-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5576-mum-2012-14-acit-24-1-mumbai-late-dayaram-dharmashi-madan-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-lkw-2014-14-dr-ramendra-mohan-mishra-memorial-trust-faizabad-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2025-04-15T19:28:27.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-kol-2012-14-bandel-auxilium-educational-society-kolkata-jcit-range-2-hooghly</loc>
               <lastmod>2025-04-21T15:15:32.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-hyd-2014-14-timbaktu-kutumbam-foundation-hyderabad-director-of-income-tax-exemptions-hyderabad</loc>
               <lastmod>2025-04-22T01:50:35.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-bang-2012-14-dcit-bangalore-m-s-india-advantage-fund-vii-bangalore</loc>
               <lastmod>2025-04-17T09:07:35.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3520-del-2010-14-apollo-international-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T08:28:25.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-bang-2014-14-sri-a-prakash-ito</loc>
               <lastmod>2025-04-17T16:28:40.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-bang-2014-14-dcit-m-s-uae-exchange-amp-financial-services</loc>
               <lastmod>2025-04-17T16:28:40.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3249-del-2011-14-mrs-pushpa-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T08:43:30.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-pun-2013-14-dy-cit-circle-2-jalgaon-m-s-jayant-commercial-corporation-jalgaon</loc>
               <lastmod>2025-04-20T06:15:40.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-pun-2013-14-m-s-jayant-commercial-corporation-jalgaon-dy-cit-circle-2-jalgaon</loc>
               <lastmod>2025-04-20T06:15:40.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-bang-2013-14-sri-s-diwakar-ito</loc>
               <lastmod>2025-04-17T09:42:38.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4284-del-2012-14-pioneer-overseas-corporation-india-branch-hyderabad-adit-new-delhi</loc>
               <lastmod>2025-04-15T16:35:20.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-mum-2011-14-addl-cit-tds-rg-2-mumbai-mittal-fabrics-mfg-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T12:56:07.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-ahd-2011-14-the-ito-ward-9-2-ahmedabad-shri-matruprasad-c-panday-ahmedabad</loc>
               <lastmod>2025-04-12T02:35:03.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-111-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-hyd-2014-14-dy-cit-circle-1-2-hyderabad-m-s-cbay-systems-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-pan-2013-14-asst-commissioner-of-income-tax-cir-1-margao-m-s-salgaocar-mining-industries-pvt-ltd-margao</loc>
               <lastmod>2025-04-20T03:01:13.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-pan-2014-23-shri-basetteppa-b-badami-belgaum-income-tax-officer-ward-2-2-belgaum</loc>
               <lastmod>2025-04-20T03:35:56.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pan-2014-14-the-belgaum-taluka-industriel-co-op-soc-belgaum-income-tax-officer-1-2-belgaum</loc>
               <lastmod>2025-04-20T03:29:17.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-pan-2014-14-dr-prashant-katkol-bijapur-the-asst-comm-of-income-tax-circle-1-bijapur-bijapur</loc>
               <lastmod>2025-04-20T03:01:12.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-pun-2013-14-bhingar-urban-co-op-bank-ltd-income-tax-officer</loc>
               <lastmod>2025-04-20T04:36:14.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-pun-2013-14-new-datta-builders-and-bp-sangale-jv-regd-kolhapur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:43:14.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1886-pun-2013-14-assistant-commissioner-of-income-tax-m-s-spicer-india-ltd-pune</loc>
               <lastmod>2025-04-20T04:29:04.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pan-2014-14-m-s-md-waddar-amp-co-dissolved-bangalore-the-acit-cent-cir-i-belgaum-belgaum</loc>
               <lastmod>2025-04-20T03:08:13.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-del-2011-14-shri-sajid-mian-nasir-muzaffarnagar-acit-muzaffarnagar</loc>
               <lastmod>2025-04-16T15:35:30.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-del-2012-14-dcit-new-delhi-sh-sumer-chand-verma-amp-sons-new-delhi</loc>
               <lastmod>2025-04-16T16:00:29.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-del-2013-14-mr-vijay-agarwal-noida-acit-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3209-del-2012-14-m-s-ours-trading-and-holding-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T09:00:29.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-del-2013-14-dcit-new-delhi-m-s-gda-finvest-trade-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:00:27.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6304-mum-2008-14-m-s-icici-securities-ltd-earlier-known-as-icici-brokerage-ser-ltd-in-the-case-of-erstwhile-icici-web-trade-ltd-which-was-merged-with-icici-brok-ser-ltd-mumbai-the-dy-c-i-t-range-4-1-mumbai</loc>
               <lastmod>2025-04-15T13:07:23.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-bang-2013-14-resil-chemicals-pvt-ltd-dcit</loc>
               <lastmod>2025-04-16T19:35:41.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-bang-2013-14-prathamik-krishipattin-sahakari-sangh-niyamit-hunnur-ito-bijapur</loc>
               <lastmod>2025-04-17T15:42:38.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6451-mum-2012-14-dcit-cen-cir-36-mumbai-habitat-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-mum-2011-14-m-s-fabwear-garments-mumbai-addl-cit-18-2-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4083-mum-2003-14-grasim-industries-ltd-dy-cit-cir-6-3</loc>
               <lastmod>2025-04-14T20:56:07.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7027-mum-2003-14-dcit-cir-6-3-m-s-grasim-inds-ltd</loc>
               <lastmod>2025-04-14T20:56:07.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7777-mum-2010-14-aci-10-1-mumbai-icici-general-insurance-co-ltd-mumbai</loc>
               <lastmod>2025-04-12T01:42:06.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-mum-2013-14-dhariwal-films-p-ltd-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5590-mum-2013-14-ashok-kashinath-belhekar-navi-mumbai-cit-22-navi-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-lkw-2012-14-income-tax-officer-ii-faizabad-m-s-trimurti-guest-house-faizabad</loc>
               <lastmod>2025-04-19T15:35:59.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-lkw-2012-14-m-s-yog-international-p-ltd-kanpur-the-asstt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-15T19:00:19.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-hyd-2014-14-dy-cit-circle-1-1-hyderabad-m-s-aparna-constructions-and-estates-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-19T04:00:51.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-hyd-2014-14-asst-cit-circle-13-1-hyderabad-m-s-padmalaya-tele-films-ltd-hyderabad</loc>
               <lastmod>2025-04-19T07:07:57.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-del-2013-14-vyapar-mandal-kanya-degree-college-samiti-mohalla-lalwada-haridwar-cit-dehradun</loc>
               <lastmod>2025-04-16T16:07:29.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3353-del-2013-14-dcit-new-delhi-m-s-gda-finvest-amp-trade-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:00:28.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-6-nag-2014-17-ashish-choudhary-nagpur-acit-central-circle-1-3-nagpur</loc>
               <lastmod>2025-04-12T00:14:06.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-del-2006-14-housing-amp-urban-development-corporation-ltd-hudco-new-delhi-addl-cit-range-12-new-delhi</loc>
               <lastmod>2025-04-18T17:14:48.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-69-del-2013-23-m-s-tapovan-resorts-uttrakhand-ito-uttrakhand</loc>
               <lastmod>2025-04-18T17:14:48.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4400-del-2011-14-m-s-tyazhprom-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:48.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-mum-2011-14-asst-cit-9-2-mumbai-k-p-power-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:35:03.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-bang-2012-14-acit-bangalore-m-s-mysore-minerals-limited-bangalore</loc>
               <lastmod>2025-04-17T12:42:45.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-bang-2012-14-m-s-mysore-minerals-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T12:42:46.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6001-del-2013-14-m-s-sheena-exports-new-delhi-cit-central-gurgaon</loc>
               <lastmod>2025-04-18T19:35:58.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-hyd-2014-14-owens-corning-industries-india-private-limited-formerly-known-as-ocv-reinforcements-manufacturing-private-limited-hyderabad-dy-cit-circle-16-3-hyderabad</loc>
               <lastmod>2025-04-19T02:42:50.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-hyd-2014-14-k-mastan-rao-huf-hyderabad-ito-ward-8-2-hyderabad</loc>
               <lastmod>2025-04-19T02:42:51.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-hyd-2012-14-acit-circle-2-1-tirupathi-m-s-lanco-industries-ltd-chittoor</loc>
               <lastmod>2025-04-19T02:42:51.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-hyd-2011-14-acit-circle-10-1-hyderabad-sri-g-v-n-sreedhar-raju-secunderabad</loc>
               <lastmod>2025-04-19T04:00:51.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-nag-2017-17-shri-ravindra-manikrao-metkar-amravati-incomke-tax-officer-ward-3-amravati</loc>
               <lastmod>2025-04-20T02:08:04.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-3-nag-2017-17-the-akola-urban-co-op-bank-ltd-akola-a-c-i-t-akola-circle-akola</loc>
               <lastmod>2025-04-20T02:08:05.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-1-nag-2017-17-w-t-o-ward-2-2-nagpur-offocer-in-charge-of-wards-sr-bhonsala-estate-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-pun-2010-14-shri-deelip-lalasaheb-deshmukh-osmanabad-ito-latur</loc>
               <lastmod>2025-04-20T04:29:01.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-pun-2012-14-shri-rajendra-prahlad-ghute-satara-dcit-satara</loc>
               <lastmod>2025-04-20T06:22:39.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-pun-2013-14-satish-bhagwantrao-talekar-aurangabad-income-tax-officer</loc>
               <lastmod>2025-04-20T06:22:40.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-pun-2013-14-m-s-kalyani-carpenter-special-steels-ltd-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:22:40.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2170-pun-2013-14-deputy-commissioner-of-income-tax-m-s-b-c-biyani-projects-pvt-ltd-jalgaon</loc>
               <lastmod>2025-04-20T06:22:40.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-nag-2014-17-shri-mansukhlal-chhaganlal-parmar-amravati-income-tax-officer-ward-3-amravati</loc>
               <lastmod>2024-10-09T18:54:46.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-lkw-2014-23-m-s-standard-surfactants-ltd-kanpur-asstt-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-117-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-92-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-90-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-89-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-74-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-78-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3284-del-2007-14-dcit-cc-4-pgf-ltd</loc>
               <lastmod>2025-04-18T15:01:01.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5885-del-2012-14-mitsubishi-corporation-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T08:28:28.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-i-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-chny-2012-14-m-s-mapcon-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:21:01.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-pun-2013-14-deputy-commissioner-income-tax-m-s-maharashtra-nagri-sahakari-bank-ltd-latur</loc>
               <lastmod>2025-04-20T06:22:40.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-pun-2013-14-shri-deelip-hastimal-jain-chopada-jalgaon-cit-ii-nashik</loc>
               <lastmod>2025-04-20T06:15:40.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-pun-2010-14-shri-deelip-lalasaheb-deshmukh-osmanabad-ito-latur</loc>
               <lastmod>2025-04-20T04:29:01.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4188-del-2013-14-acit-new-delhi-sh-pragya-arya-new-delhi</loc>
               <lastmod>2025-04-21T07:08:33.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2463-del-2012-14-m-s-rathi-ispat-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:50.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-del-2011-14-dcit-new-delhi-m-s-edag-engineering-amp-design-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T08:28:28.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-ctk-2012-14-ashirbad-behera-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-16T07:35:30.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4831-del-2013-14-hiralal-rathi-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3046-del-2013-14-m-apos-regent-healthcare-ltd-dehradun-dcit-dehradun</loc>
               <lastmod>2025-04-18T17:00:50.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-coch-2013-14-dcit-trichur-m-s-e-t-devassy-amp-sons-trichur</loc>
               <lastmod>2022-04-24T09:23:15.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-coch-2013-14-dcit-thrissur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:14:08.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T08:33:29.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T08:33:07.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:11:27.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-smt-asha-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:11:27.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-lkw-2013-14-kisan-sahkari-chini-mills-ltd-sitapur-asstt-commissioner-of-income-tax-sitapur</loc>
               <lastmod>2022-04-24T12:10:14.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-lkw-2013-14-i-a-leather-india-pvt-ltd-kanpur-income-tax-officer-6-2-kanpur</loc>
               <lastmod>2022-04-24T12:10:27.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-smt-asha-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:11:07.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-smt-asha-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:11:25.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-lkw-2012-14-dr-ramendra-mohan-mishra-memorial-trust-faizabad-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2022-04-24T12:09:47.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:45.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-chny-2014-14-p-suresh-tiruppur-ito-tiruppur</loc>
               <lastmod>2022-04-24T02:25:43.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-ahd-2010-14-the-dcit-circle-5-ahmedabad-rmp-bearings-ltd-ahmedabad</loc>
               <lastmod>2022-04-23T17:47:14.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2534-ahd-2009-14-j-upendra-construction-pvt-ltd-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2022-04-23T17:44:45.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2608-ahd-2012-14-the-dy-cit-circle-11-ahmedabad-m-s-shree-laxmi-bidi-trading-co-ahmedabad</loc>
               <lastmod>2022-04-23T17:46:08.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-ahd-2013-14-the-ito-ward-10-2-ahmedabad-shri-amitkumar-ambalal-shah-ahmedabad</loc>
               <lastmod>2022-04-23T17:45:29.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-mum-2012-14-industrial-packing-products-mumbai-cit-14-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-del-2013-23-sh-ganga-singh-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3092-del-2013-14-pradeep-kumar-meerut-cit-meerut</loc>
               <lastmod>2025-04-18T09:56:49.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5414-del-2012-14-m-s-rl-travels-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:49.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6335-del-2012-14-patronage-welfare-and-educational-society-uttar-pradesh-ddit-e-new-delhi</loc>
               <lastmod>2025-04-18T09:56:49.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2162-pun-2013-14-youth-development-co-op-bank-ltd-kolhapur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:29:18.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-mum-2010-14-smc-infrastructure-p-ltd-thane-dcit-cir-3-thane</loc>
               <lastmod>2025-04-13T13:07:02.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4920-mum-2008-14-the-ito-25-3-2-mumbai-shri-hemlata-j-bhandari-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6365-mum-2012-14-dcit-cc-39-mumbai-hill-rock-construction-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8463-mum-2010-14-bipin-chandra-mehta-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8462-mum-2010-14-bipin-chandra-mehta-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-nag-2015-17-dy-cit-chandrapur-circle-chandrapur-shri-sadanand-r-ganmukulwar-gadchiroli</loc>
               <lastmod>2025-04-21T07:01:29.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-del-2012-14-ramesh-chander-sharma-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T08:22:36.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-lkw-2014-14-district-health-society-hardoi-income-tax-officer-tds-bareilly</loc>
               <lastmod>2025-04-19T16:00:58.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-lkw-2014-14-dy-commissioner-of-income-tax-lucknow-m-s-milk-made-foods-india-lucknow</loc>
               <lastmod>2025-04-19T16:00:59.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-chny-2014-14-eastman-spinning-mills-private-limited-tiruppur-acit-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-chny-2014-14-krishnan-kumaraguru-chennai-ito-chennai</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1905-chny-2014-14-acit-erode-the-chennimalai-siragiri-murugan-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-del-2013-14-sheffield-and-vermark-consultants-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8576-mum-2010-14-raksha-chhadwa-mumbai-acit-cen-cir-8-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-mum-2013-14-harsh-estates-p-ltd-mumbai-asst-cit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T14:21:04.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3464-mum-2013-14-harsh-estates-p-ltd-mumbai-dcit-cc-31-mumbai</loc>
               <lastmod>2025-04-13T14:21:04.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-2-nag-2016-17-shri-kishore-g-kanhere-nagpur-dcit-cent-cir-1-3-nagpur</loc>
               <lastmod>2025-04-13T16:42:05.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-lkw-2014-14-asstt-commissioner-of-income-tax-i-kanpur-m-s-star-tannery-kanpur</loc>
               <lastmod>2025-04-15T19:00:20.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4567-del-2012-14-electronics-amp-computer-software-export-promotion-council-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2025-04-18T06:50:01.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2566-del-2012-14-sh-ramneek-chaudhary-huf-new-delhi-addl-cit-karnal</loc>
               <lastmod>2025-04-21T07:01:33.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-bang-2013-14-dcit-m-s-karnataka-soaps-amp-detergents-ltd</loc>
               <lastmod>2025-04-16T19:35:39.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-bang-2011-14-corporation-bank-mangalore-dcit-mangalore</loc>
               <lastmod>2025-04-16T19:35:40.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-bang-2011-14-corporation-bank-mangalore-dcit-mangalore</loc>
               <lastmod>2025-04-16T19:35:40.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-nag-2015-17-i-t-o-ward-1-yavatmal-smt-anjali-anil-bajoria</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-nag-2015-17-d-c-i-t-amravati-circle-amravati-m-s-busyland-construction-pvt-ltd-amravati</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-nag-2015-17-acit-akola-circle-akola-the-buldhana-district-central-co-op-bank-ltd-buldhana</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-304-del-2010-23-m-s-apporva-extrusion-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-chny-2014-14-industrial-security-and-intelligency-india-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-chny-2014-14-ddit-chennai-sri-rangalatchumi-educational-trust-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-chny-2014-14-dcit-chennai-b-ananthakrishnan-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-chny-2014-14-industrial-security-and-intelligency-india-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2200-chny-2013-14-avalon-technologies-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1954-chny-2014-14-ito-pondicherry-sushila-chudiwala-pondicherry</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-chny-2014-14-adit-chennai-chennai-metropolitan-development-authority-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-chny-2012-14-m-s-arkema-peroxides-india-private-ltd-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-coch-2014-14-sparsh-bharat-gospel-mission-kottayam-the-cit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-coch-2013-14-the-morazha-kallissery-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-coch-2012-14-dcit-calicut-m-smalabar-hotel-management-amp-catering-promotion-trust-calicut</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-coch-2012-14-dcit-calicut-m-smalabar-hotel-management-amp-catering-promotion-trust-calicut</loc>
               <lastmod>2025-07-10T07:45:16.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-coch-2014-14-dcit-cochin-m-s-geojit-investment-services-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-coch-2014-23-m-s-apollo-tyres-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2233-del-2013-14-ito-new-delhi-m-s-namo-alloys-pvt-ltd-delhi</loc>
               <lastmod>2025-05-02T18:12:11.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-coch-2013-14-sathyam-service-trust-thiruvalla-cit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-coch-2014-14-m-s-kerala-transport-co-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-coch-2014-14-m-s-janatha-trading-corporation-aluva-the-acit-aluva</loc>
               <lastmod>2025-07-10T07:45:16.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-133-ahd-2011-23-sailani-agrotech-industries-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-189-ahd-2009-23-vimal-oil-amp-foods-ltd-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ahd-2013-14-india-gelatine-amp-chemicals-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-ahd-2011-14-the-dcit-osd-range-1-ahmedabad-m-s-claris-lifesciences-limited-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-ahd-2011-14-annapurna-polymers-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2553-ahd-2010-14-the-acit-circle-5-baroda-m-s-kanaiyalal-amp-co-baroda</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-ahd-2012-14-shri-rajendra-j-patel-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-ahd-2011-14-marck-biosciences-ltd-ahmedabad-the-addl-cit-range-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-ahd-2011-14-shri-yusuf-s-sarvaiya-u-t-of-d-amp-nh-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-ahd-2010-14-the-dcit-circle-12-ahmedabad-shri-rajeshkumar-shantilal-shah-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-ahd-2011-14-ausom-international-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-ahd-2011-14-m-s-ess-ess-engineering-surat-the-acit-circle-3-surat</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-ahd-2012-14-m-s-shree-laxmi-bidi-trading-co-ahmedabad-the-acit-circle-11-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-114-ahd-2014-24-m-s-mahendrakumar-kanaiyalal-ahmedabad-the-income-tax-officer-ward-1-palanpur</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-ahd-2014-24-gmm-pfaulder-ltd-ahmedabad-the-jt-cit-range-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3519-mum-2012-14-acit-19-3-mumbai-kanti-vanechand-shah-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-mum-2011-14-radial-tele-solutions-p-ltd-mumbai-acit-osd-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6419-mum-2012-14-dilip-p-ahuja-mumbai-ito-9-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4646-mum-2013-14-ito-7-2-1-mumbai-ruchi-gold-oils-amp-foods-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5004-mum-2013-14-ito-1-3-1-mumbai-ria-holdgs-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7485-mum-2012-14-acit-cir-3-kalyan-the-abhinav-sahakari-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ctk-2014-14-sahid-laxman-nayak-charitable-trust-koraput-dcit-berhampur-circle-berhampur-berhampur</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deluxe-roadlines-pvt-ltd-the-deputy-commissioner-of-income-tax-circle-11-1-213-2014</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/babu-c-george-assistant-commissioner-of-income-tax-central-circle-1-ernakulam-and-state-of-kerala-public-prosecutor-high-court-of-kerala-ernakulam-1019-2014</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-cochin-malabar-estates-and-industries-ltd-and-mr-jimmy-j-gazdar-deputy-commissioner-of-income-tax-assessment-special-range-i-cochin-and-inspecting-assistant-commissioner-of-agricultural-income-tax-sales-tax-kozhikode-and-agricultural-income-tax-officer-madikeri-and-union-of-india-and-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-5855</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amaravathy-somasundaram-expired-and-somasundaram-the-chief-commissioner-of-income-tax-and-the-tax-recovery-officer-trichur-and-v-h-kunhipathu-27566</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-chitra-thirunal-college-of-engineering-the-commissioner-of-income-tax-appeal-and-the-assistant-director-of-income-tax-exemption-12961</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ephoric-pharmaceuticals-ankleshwar-pvt-ltd-22-2001</loc>
               <lastmod>2025-09-18T07:06:35.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-assistant-commissioner-of-income-tax-circle-2-1-smt-bharathi-deepak-thakkar-566-2013</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-and-the-deputy-commissioner-of-income-tax-circle-2-2-mittal-steels-ltd-1019-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-income-tax-officer-ward-5-2-c-r-building-queens-road-bangalore-sri-v-ravichandran-272-2009</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-deputy-commissioner-of-income-tax-circle-11-3-c-r-building-queens-road-bangalore-karnataka-soaps-detergents-ltd-257-2007-266-2007-63-2011</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnataka-lingayat-education-society-kle-society-5004-2012</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/empire-pumps-pvt-ltd-a-c-i-t-taxap-186-2003</loc>
               <lastmod>2025-09-18T07:04:45.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nissan-polyplast-income-tax-officer-67-of-2008</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-jalandhar-ramesh-khosla-37</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-pyare-lal-babra-income-tax-officer-9-2014</loc>
               <lastmod>2025-09-18T06:53:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rajahmundry-grandhi-venkata-ramana-244</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-hyderabad-g-venkata-laxmi-619</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-janapriya-engineers-syndicate-463</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-bansi-dhar-deputy-commissioner-of-income-tax-range-i-ludhiana-and-another-369-1996</loc>
               <lastmod>2025-12-25T08:25:19.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2821-del-2011-14-ito-new-delhi-m-s-rakam-money-matters-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6277-mum-2012-14-acit-6-2-mumbai-crompton-greaves-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5410-mum-2011-14-cannon-industries-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6806-mum-2012-14-acit-cen-cir-2-thane-veena-developers-thane</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-291-mum-2014-24-pfizer-products-india-p-ltd-dcit-8-2</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-mum-2012-14-yagendra-s-p-pathak-navi-mumbai-acit-15-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6606-mum-2013-14-gee-square-exports-navi-mumbai-jcit-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-mum-2012-14-hatway-investment-p-ltd-mumbai-dcit-9-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3944-mum-2012-14-dcit-rg-8-2-mumbai-hsbc-invest-direct-india-ltd-formerly-il-amp-fs-investment-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3326-del-2013-14-well-wisher-construction-p-ltd-navi-mumbai-cit-vi-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8290-mum-2011-14-stream-international-services-p-ltd-mumbai-asst-cit-7-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7707-mum-2012-14-dcit-24-2-mumbai-maniratna-apos-the-jewel-paradise-quot-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5170-mum-2012-14-dcit-22-2-navi-mumbai-harnamsingh-kulbirsingh-maker-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3723-mum-2014-14-investeringsforeningen-bankinvest-afd-indien-amp-kina-mumbai-ddit-3-1-it-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3112-mum-2014-14-manjulaben-l-shah-mumbai-ito-15-1-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subex-limited-the-income-tax-officer-ward-12-2-bangalore-46-2009-47-2009</loc>
               <lastmod>2025-12-25T07:55:23.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-t-krishnamurthy-naidu-prop-sri-sai-krishna-engineering-works-the-income-tax-officer-ward-1-4-bangalore-35-2009</loc>
               <lastmod>2025-12-25T07:55:23.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-c-n-anantharam-the-asst-commr-of-income-tax-circle-6-1-1012-2008</loc>
               <lastmod>2025-12-25T07:55:23.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-dy-c-i-t-asstt-25-2002</loc>
               <lastmod>2025-12-25T09:55:21.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-dy-c-i-t-asstt-25-2002</loc>
               <lastmod>2025-12-25T09:55:21.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-exports-ltd-assistant-commissioner-of-income-tax-circle-12-4-bangalore-1140-2008</loc>
               <lastmod>2025-12-25T07:55:23.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nikhil-surana-the-deputy-commissioner-of-income-tax-hyderabad-633-634-of-2014</loc>
               <lastmod>2025-12-25T08:45:19.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/caritor-india-pvt-ltd-deputy-commissioner-of-income-tax-circle-11-2-bangalore-1125-2008</loc>
               <lastmod>2025-12-25T07:55:23.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/isolux-corsan-india-engineering-construction-private-limited-deputy-commissioner-of-income-tax-circle-1-1-gurgaon-8357-2014</loc>
               <lastmod>2025-12-25T08:25:19.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tata-elxsi-limited-the-assistant-commissioner-of-income-tax-circle-12-3-bangalore-142-2008</loc>
               <lastmod>2025-12-25T07:55:23.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-del-2013-14-biotronik-medical-devices-india-pvt-ltd-new-delhi-acit-delhi</loc>
               <lastmod>2026-01-09T08:23:28.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-del-2013-14-sh-baldhir-singh-panipat-ito-panipat</loc>
               <lastmod>2026-01-09T08:23:28.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-341-mum-2013-24-asst-cit-18-2-gyan-construction-co</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-316-mum-2014-24-ald-automatic-p-ltd-dcit-cir-15-1</loc>
               <lastmod>2026-01-09T08:57:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-kol-2014-24-the-d-c-i-t-cir-7-kolkata-kolkata-m-s-azimganj-estates-private-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-mum-2011-23-ayyoor-pokar-abdul-kadar-mumbai-asst-cit-20-1-mumbai</loc>
               <lastmod>2025-04-19T17:00:55.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-mum-2012-14-kapol-co-operative-bank-ltd-mumbai-ito-1-3-4-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-mum-2011-14-landmarc-leisure-corporation-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7151-mum-2010-14-dcit-9-1-mumbai-kintu-bajaj-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-mum-2010-14-ahcl-pel-mumbai-acit-24-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-mum-2012-14-ito-17-3-1-mumbai-ashish-industries-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-nag-2012-14-assistant-commissioner-of-income-tax-circle-3-nagpur-m-s-taori-marketting-nagpur</loc>
               <lastmod>2025-05-02T18:12:37.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1822-kol-2012-14-d-c-i-t-cir-2-kol-kolkata-m-s-west-bengal-state-electricity-transmission-co-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-kol-2014-14-atul-bazaz-kolkata-ito-wd-43-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-kol-2012-14-senate-of-serampore-college-kolkata-j-c-i-t-osd-cir-2-hooghly-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-kol-2012-14-sanjib-kumar-ghosh-kolkata-ito-ward-30-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-kol-2011-14-dcit-circle-4-kolkata-kolkata-m-s-kalyanpur-cement-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-kol-2010-14-dcit-circle-1-kolkata-kolkata-shri-subir-poddar-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-77-kol-2011-16-dcit-cc-v-kolkata-kolkata-ganesh-wheat-products-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-kol-2011-16-dcit-cc-v-kolkata-kolkata-shree-venkatesh-agro-foods-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-kol-2011-16-mr-purushottam-das-mimani-kolkata-dcit-central-circle-v-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8207-mum-2011-14-sanghi-motors-bombay-p-ltd-mumbai-acit-7-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2620-mum-2012-14-wns-global-services-uk-ltd-mumbai-d-d-i-t-i-t-2-1-mumbai</loc>
               <lastmod>2025-04-19T15:22:04.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5716-mum-2010-14-sharda-internaitonal-hotel-p-ltd-mumbai-ito-10-1-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4674-mum-2013-14-dcit-8-2-mumbai-nico-extrusions-p-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:29.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4175-mum-2012-14-janzeb-amirkamal-khan-mumbai-acit-13-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5409-del-2013-14-m-s-ar-infrastructures-amp-projects-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T13:14:26.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3365-del-2011-14-ankit-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:14:26.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-pun-2013-14-bhima-sahakari-sakhar-karkhana-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-05T08:41:33.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5015-mum-2014-14-hema-r-gupta-mumbai-ito-wd-14-3-2-mumbai</loc>
               <lastmod>2025-04-19T16:49:56.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3469-mum-2011-14-m-s-unity-infraprojects-ltd-mumbai-dy-cit-cent-cir-45-mumbai</loc>
               <lastmod>2025-04-12T01:42:00.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-ahd-2011-14-m-s-brajvashi-caterers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-ahd-2013-14-shri-tarun-s-verma-ind-ahmedabad-the-cit-iv-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ahd-2013-14-amol-dicalite-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3103-ahd-2011-14-amol-dicalite-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-ahd-2011-14-the-acit-vapi-circle-vapi-m-s-asian-engineering-vapi</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-2011-14-the-dcit-circle-1-surat-m-s-himalaya-cotton-yarn-pvt-ltd-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-ahd-2010-14-shri-sampatlal-hagamilal-jain-ahmedabad-the-income-tax-officer-ward-6-5-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2920-ahd-2010-14-m-s-vee-aar-associates-surat-the-acit-circle-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-ahd-2008-14-the-acit-circle-6-surat-m-s-j-b-exports-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-ahd-2014-24-the-ito-ward-6-1-surat-shri-ashish-b-modi-huf-surat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-ahd-2011-14-e-infochips-limited-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-rjt-2014-14-the-ito-ward-1-1-rajkot-gujarat-shri-bharatkumar-b-vaishnani-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2013-14-jivraj-tea-company-surat-the-dy-cit-osd-ii-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3063-ahd-2011-14-union-oils-pvt-ltd-ahmedabad-the-add-cit-tds-range-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-ahd-2009-14-the-dcitbharuch-circle-bharuch-bharuch-enviro-infrastructure-ltd-bharuch</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-m-s-zaveri-amp-co-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ahd-2007-14-shri-zaveri-amp-co-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3836-ahd-2008-14-the-dcitbharuch-circle-bharuch-bharuch-enviro-infrastructure-ltd-ankleshwar</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-jodh-2014-14-acit-udaipur-maharana-of-mewar-charitable-foundation-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-jodh-2014-23-m-s-jitendra-sharma-amp-party-udaipur-acit-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-jodh-2014-14-acit-chittorgarh-shri-iqbal-hussain-chittorgarh</loc>
               <lastmod>2025-04-16T10:42:28.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-jodh-2013-14-acit-udaipur-m-s-wolkem-india-ltd-udaipur</loc>
               <lastmod>2025-04-16T10:42:29.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4932-del-2012-14-acit-new-delhi-m-s-study-overseas-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:00:29.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-pun-2013-14-vishwakrupa-vidya-pratishthan-solapur-commissioner-of-income-tax-iv</loc>
               <lastmod>2025-04-20T05:15:03.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-pun-2012-14-ito-sangli-dr-vikas-anand-satre-sangli</loc>
               <lastmod>2025-04-20T06:36:19.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-pun-2012-14-clarion-technologies-pvt-ltd-pune-dcit-circle-1-1-pune</loc>
               <lastmod>2025-04-20T06:36:19.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-pun-2012-14-acit-nashik-m-s-vsg-health-care-nashik</loc>
               <lastmod>2025-04-20T06:57:19.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-pun-2012-14-acit-nashik-m-s-vsg-health-care-nasik-ganorkar-nashik</loc>
               <lastmod>2025-04-20T06:57:19.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-pan-2014-14-income-tax-officer-ward-2-2-belgaum-sri-basetteppa-b-badami-belgaum</loc>
               <lastmod>2025-04-20T03:35:56.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pan-2014-14-the-tipu-sultan-sahakari-pattina-sangh-niyamit-belgaum-income-tax-officer-ward-1-2-belgaum</loc>
               <lastmod>2025-04-20T03:22:04.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-pun-2013-14-bhingar-urban-co-op-bank-ltd-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:36:14.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pun-2013-14-shri-naresh-t-wadhwani-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:29:05.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-pun-2013-14-acit-central-circle-1-2-pune-shri-naresh-thakurdas-wadhwani-pune</loc>
               <lastmod>2025-04-20T04:29:05.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-pun-2013-14-acit-central-circle-1-2-pune-shri-naresh-thakurdas-wadhwani-pune</loc>
               <lastmod>2025-04-20T04:29:05.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-pun-2013-14-shri-naresh-t-wadhwani-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:29:06.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pun-2013-14-shri-naresh-t-wadhwani-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:29:06.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-pun-2013-14-pharande-developers-pune-income-tax-officer</loc>
               <lastmod>2025-04-20T04:29:04.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-pan-2014-14-asst-commissioner-of-income-tax-cir-2-goa-m-s-chowgule-amp-co-pvt-ltd-goa</loc>
               <lastmod>2025-04-20T03:15:19.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pan-2014-14-the-ramdurg-taluka-primary-teachers-co-op-society-ltd-belgaum-income-tax-officer-ward-1-belgaum</loc>
               <lastmod>2025-04-20T03:29:17.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3971-del-2011-14-sag-new-look-moradabad-acit-moradabad</loc>
               <lastmod>2025-04-21T07:22:29.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-jpr-2012-14-raj-autowheels-pvt-ltd-ajmer-ito-ajmer</loc>
               <lastmod>2025-04-21T08:57:36.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-jpr-2012-14-shri-ramesh-chand-sharma-kota-acit-jaipur</loc>
               <lastmod>2025-04-21T09:01:25.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-del-2011-14-ito-new-delhi-dr-kirpal-singh-bakshi-new-delhi</loc>
               <lastmod>2025-04-21T07:50:36.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-jpr-2011-14-rajkumar-pokharana-dcit-circle-1-ajmer</loc>
               <lastmod>2025-04-21T09:08:38.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-jpr-2011-14-jcit-jaipur-m-s-mefco-enterprises-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-21T10:08:45.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-383-ind-2012-16-the-acit-1-2-bhopal-shri-ashok-nanda-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-113-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-labs-limited-hyderabad</loc>
               <lastmod>2022-04-07T06:21:00.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-117-hyd-2012-23-dcit-central-circle-4-hyderabad-symed-labs-limited-hyderabad</loc>
               <lastmod>2022-04-07T06:21:00.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-372-ind-2012-16-shri-ashok-nanda-bhopal-the-dcit-1-2-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-pun-2013-14-ito-pune-m-s-a-v-bhat-developers-pune</loc>
               <lastmod>2025-04-20T07:50:19.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-pan-2014-23-shri-tegal-annasaheb-khemalapure-belgaum-income-tax-officer-ward-1-belgaum</loc>
               <lastmod>2025-04-20T03:22:00.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-pan-2014-14-the-belgaum-bakers-co-op-credit-society-ltd-belgaum-income-tax-officer-ward-1-2-belgaum</loc>
               <lastmod>2025-04-20T03:22:00.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-pan-2013-14-asst-commissioner-of-income-tax-central-circle-belgaum-shri-nagappa-d-waddar-belgaum</loc>
               <lastmod>2025-04-20T03:15:14.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2020-pun-2013-14-agricultural-produce-market-committee-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-20T05:36:07.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-pun-2013-14-kalyani-steels-ltd-pune-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T05:36:07.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-bang-2013-14-smt-kusumlata-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T10:36:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-pun-2011-14-shri-moti-udharam-panjabi-pune-acit-cent-cir-2-1-pune</loc>
               <lastmod>2025-04-20T04:22:19.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-pun-1998-14-finoram-sheets-ltd-pimpri-ito-ward-5-1-nigdi-pune-pune</loc>
               <lastmod>2025-04-20T05:08:02.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-jpr-2011-14-dcit-jaipur-m-s-vinod-garg-makrana-jaipur</loc>
               <lastmod>2025-04-21T09:57:40.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-jpr-2011-14-shree-cement-limited-beawar-acit-ajmer</loc>
               <lastmod>2025-04-21T09:50:32.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-jpr-2011-14-dcit-kota-m-s-shubham-colonizers-baran</loc>
               <lastmod>2025-04-21T07:29:37.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2330-del-2011-14-aithent-technologies-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:35:56.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1606-del-2011-14-dcit-new-delhi-m-s-aithent-technologies-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T15:35:56.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3977-del-2012-14-ito-new-delhi-m-s-narain-innovation-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-del-2012-14-ito-new-delhi-m-s-nav-engineers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-hyd-2013-14-m-s-k-satyanarayana-reddy-amp-co-secunderabad-addl-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-del-2014-14-m-s-starwood-asia-pacific-hotels-and-resorts-pte-ltd-gurgaon-ddit-new-delhi</loc>
               <lastmod>2025-04-21T06:57:32.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-163-del-2014-23-institute-for-human-development-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-04-15T23:07:26.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6418-del-2012-14-m-s-acl-wireless-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T13:35:29.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-del-2010-14-ito-new-delhi-m-s-neel-gagan-polymers-amp-marketing-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:35:27.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-pun-2012-14-ito-wd-1-3-pune-rajendra-construction-pune</loc>
               <lastmod>2025-04-20T07:29:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-lkw-2012-14-dr-ramendra-mohan-mishra-memorial-trust-faizabad-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2022-04-07T06:19:50.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-pun-1998-14-finoram-sheets-ltd-pimpri-ito-ward-5-1-nigdi-pune-pune</loc>
               <lastmod>2025-04-20T05:08:02.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-pun-2013-14-bhingar-urban-co-op-bank-ltd-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:36:14.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-pun-2013-14-iliyas-badshah-shaikh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-pan-2014-14-income-tax-officer-ward-5-margao-m-s-the-goa-shipyard-employees-co-op-credit-society-ltd-goa</loc>
               <lastmod>2025-04-20T03:22:06.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-pan-2014-14-income-tax-officer-ward-1-gokak-shri-tejpal-annasaheb-khemalapuri-belgaum</loc>
               <lastmod>2025-04-20T03:22:00.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-bang-2013-14-sri-nagappa-d-waddar-bangalore-jcit-central-circle-1-belgaum</loc>
               <lastmod>2025-04-20T03:08:14.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-pun-2012-14-shri-prakash-hari-patil-jalgaon-ito-wd-1-1-jalgaon-jalgaon</loc>
               <lastmod>2025-04-20T07:50:19.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-hyd-2014-14-dy-cit-circle-1-3-hyderabad-m-s-bharath-biotech-international-ltd-r-r-dist</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-labs-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-hyd-2014-14-m-s-uttarashada-greenlands-pvt-ltd-hyderabad-income-tax-officer-osd-3-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-hyd-2014-14-a-bhaskar-raju-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-hyd-2013-14-sri-naveen-kumar-murarkar-hyderabad-ito-ward-2-warangal</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-hyd-2013-14-m-s-jasarath-educational-society-hyderabad-ito-ward-9-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-hyd-2011-14-hsbc-electronic-date-processing-india-pvt-ltd-hyderabad-acit-circle-2-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-del-2011-14-dr-kripal-singh-bakshi-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T07:22:31.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2057-del-2012-14-acit-new-delhi-mr-satya-parkash-shokeen-new-delhi</loc>
               <lastmod>2025-04-21T07:01:32.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-del-2013-14-smt-meena-rani-arora-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-del-2013-14-mr-vijay-agarwal-noida-acit-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-jpr-2011-14-ashok-kumar-bohra-huf-dcit-ajmer</loc>
               <lastmod>2025-04-21T12:29:47.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-bang-2013-14-dcit-mangalore-m-s-mohtisham-complexes-pvt-ltd-mangalore</loc>
               <lastmod>2025-04-21T15:29:36.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-asr-2014-14-sh-anil-kumar-gupta-prop-m-s-rajdhani-yarn-mills-jammu-the-dy-commissioner-of-income-tax-jammu</loc>
               <lastmod>2025-04-17T05:28:33.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-asr-2014-14-sh-h-s-rice-mills-distt-gurdaspur-the-income-tax-officer-batala</loc>
               <lastmod>2025-04-17T05:14:40.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-jodh-2014-14-ito-udaipur-shri-chand-mohmed-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-jodh-2014-14-ito-sriganganagar-m-s-sriganganagar-fertilizers-corp-sriganganagar</loc>
               <lastmod>2025-04-16T10:42:27.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-jodh-2014-14-dcit-jodhpur-shri-punaram-jangid-jodhpur</loc>
               <lastmod>2025-04-21T03:08:22.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-chandi-2013-14-rajesh-bansal-chandigarh-ito-tds-i-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-chandi-2014-14-m-s-inder-pal-amp-sons-kurukshetra-ito-kurukshetra</loc>
               <lastmod>2025-05-02T18:12:02.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-chandi-2014-14-dcit-mohali-professional-golf-tour-of-india-mohali</loc>
               <lastmod>2025-05-02T18:12:02.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-chandi-2014-14-m-s-q-two-india-pvt-ltd-mohali-addl-cit-mohali</loc>
               <lastmod>2025-05-02T18:12:02.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-chandi-2014-14-m-s-two-india-pvt-ltd-mohali-dy-cit-mohali</loc>
               <lastmod>2025-05-02T18:12:02.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-chandi-2014-14-ito-mandi-gobindgarh-sh-hitesh-sood-sirhind</loc>
               <lastmod>2025-05-02T18:12:02.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-chandi-2013-14-acit-chandigarh-m-s-punjab-small-ind-amp-export-corp-ltd-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-chandi-2013-14-dcit-chandigarh-m-s-brinsar-foods-pvt-ltd-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-chandi-2014-14-sh-moti-lal-jindal-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-chandi-2012-14-chander-mohan-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-05-02T18:12:02.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-chandi-2010-14-oscar-remedies-pvt-ltd-yamunanagar-dcit-yamunanagar</loc>
               <lastmod>2025-05-02T18:12:02.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-chandi-2011-14-m-s-mobisoft-tele-solutions-p-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-chandi-2011-14-m-s-mobisoft-tele-solutions-p-ltd-chandigarh-addl-cit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:03.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-chandi-2012-14-ito-dharamashala-m-s-chime-gatsal-ling-monastery-kangra</loc>
               <lastmod>2025-05-02T18:12:03.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-chandi-2013-14-karnail-singh-kaithal-ito-kaithal</loc>
               <lastmod>2025-05-02T18:12:02.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-chandi-2014-14-vimal-alloys-pvt-ltd-mandi-gobindgarh-addl-cit-mandi-gobindgarh</loc>
               <lastmod>2025-05-02T18:12:02.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-chandi-2013-14-m-s-happy-forgings-ltd-ludhiana-jcit-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-chandi-2012-14-mrs-satwinder-kaur-mohali-ito-mohali</loc>
               <lastmod>2025-05-02T18:12:02.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-chandi-2010-14-m-s-h-p-state-industrial-development-corporation-shimla-acit-shimla</loc>
               <lastmod>2025-05-02T18:12:02.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-chandi-2013-23-m-s-brinsar-foods-pvt-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-17T19:28:44.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-chandi-2014-24-rachit-tuli-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-17T20:49:42.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-chandi-2014-24-sh-virender-sharma-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T20:21:48.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-pan-2014-24-the-trustee-shri-sampadanimath-of-gokak-gokak-commissioner-of-income-tax-belgaum-belgaum</loc>
               <lastmod>2025-04-20T02:15:04.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-jpr-2012-14-ito-jaipur-m-s-jaipur-thar-gramin-bank-jaipur</loc>
               <lastmod>2025-04-21T03:01:28.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-jodh-2014-14-acit-udaipur-m-s-silver-spring-construction-p-ltd-udaipur</loc>
               <lastmod>2025-04-21T03:08:22.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-jodh-2013-24-sh-umaid-mal-singhvi-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-04-21T03:08:22.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-pun-2013-14-piyush-prakash-gogad-nashik-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-21T04:43:23.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2071-pun-2013-14-assistant-commissioner-of-income-tax-balaji-amines-ltd</loc>
               <lastmod>2025-04-21T04:43:23.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-pun-2013-14-asst-commissioner-of-income-tax-circle-1-nashik-m-s-bharat-glass-tubes-ltd-nashik</loc>
               <lastmod>2025-04-21T04:43:24.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-pun-2014-24-sangamner-bhag-sahakari-sakha-karkhana-ltd-ahmednagar-assistant-commissioner-of-wealth-tax</loc>
               <lastmod>2025-04-21T04:43:25.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-hyd-2014-14-amd-research-amp-development-center-india-private-limited-hyderabad-asst-director-of-income-tax-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-hyd-2013-14-ito-ward-1-warangal-sri-srinivasa-reddy-desidi-warangal</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-hyd-2014-14-dy-cit-circle-6-1-hyderabad-m-s-annapurna-builders-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-hyd-2014-14-dy-cit-central-circle-3-hyderabad-shri-k-ch-subba-rao-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-hyd-2014-14-i-mallappa-raju-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-hyd-2014-14-dy-cit-central-circle-9-hyderabad-m-s-coastline-greelands-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-hyd-2014-14-dy-cit-central-circle-9-hyderabad-m-s-satabisha-agro-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-hyd-2014-14-m-s-srsr-estates-pvt-ltd-hyderabad-income-tax-officer-osd-3-central-range-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-hyd-2013-14-ito-ward-2-warangal-sri-naveen-kumar-murarkar-warangal</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-hyd-2013-14-dy-cit-circle-16-2-hyderabad-m-s-maruthi-tubes-private-limited-secunderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-hyd-2013-14-m-s-bharati-airtel-limited-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-hyd-2012-14-m-s-hetero-labs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-hyd-2012-14-m-s-symed-labs-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-hyd-2012-14-dcit-central-circle-4-hyderabad-m-s-symed-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-110-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-106-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-drugs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-mum-2013-14-mehta-trading-corporation-mumbai-cit-20-2-mumbai</loc>
               <lastmod>2025-04-12T01:28:06.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7229-mum-2012-14-nitin-chandrakant-desai-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-14T03:56:03.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3396-mum-2011-14-acit-25-3-mumbai-ekta-bhoomi-developers-mumbai</loc>
               <lastmod>2025-04-16T06:35:27.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4391-mum-2012-14-ito-4-2-3-mumbai-shriyam-broking-intermediary-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:35:27.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-mum-2013-14-hincon-finance-ltd-mumbai-asst-cit-cen-cir-22-mumbai</loc>
               <lastmod>2025-04-13T13:07:05.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-222-mum-2012-23-executor-of-estate-of-late-smt-jamnaben-j-gokani-mumbai-ito-13-2-2-mumbai</loc>
               <lastmod>2025-04-16T06:35:27.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-mum-2009-14-k-a-malani-mumbai-ito-22-2-1-navi-mumbai</loc>
               <lastmod>2025-04-13T12:56:07.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-bang-2011-14-toyota-kirloskar-auto-parts-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-16T20:21:32.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-bang-2013-14-ito-shri-denzil-d-souza</loc>
               <lastmod>2025-04-17T09:42:38.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-ctk-2013-14-sarat-chandra-sahoo-bhubaneswar-dcit-circle-2-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-16T07:35:28.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ctk-2013-14-soumya-prakash-pattnaik-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-16T07:49:26.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ctk-2013-14-m-s-orissa-sponge-iron-amp-steel-ltd-bhubaneswar-acit-circle-1-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-16T07:42:28.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5449-del-2012-14-raaj-dhawan-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T09:29:32.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-159-del-2014-23-sh-pragya-arya-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T07:08:33.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3150-del-2013-14-random-constructors-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T08:36:42.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-125-ahd-2010-16-shri-nagindas-t-kapadia-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2025-04-12T02:35:02.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-673-ahd-2010-16-the-ito-ward-2-2-surat-shri-neeraj-kumbhat-surat</loc>
               <lastmod>2025-04-12T02:35:02.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ctk-2013-14-rabindra-kumar-lenka-cuttack-ito-ward-2-4-cuttack-cuttack</loc>
               <lastmod>2025-04-16T07:42:28.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-mum-2011-14-turbo-gears-i-pvt-ltd-pune-acit-circle-2-1-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-mum-2013-14-acit-cir-6-3-mumbai-hathibhai-bulakhidas-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-mum-2011-14-acit-11-2-mumbai-gajendrakumar-t-agarwal-mumbai</loc>
               <lastmod>2025-04-16T06:42:25.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5010-mum-2012-14-dr-jitesh-hiralal-desai-mumbai-asst-cit-11-2-mumbai</loc>
               <lastmod>2025-04-16T06:42:25.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-del-2013-14-spinks-india-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-del-2013-14-m-s-raghupati-leasing-and-finance-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T09:56:49.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2464-del-2012-14-m-s-rathi-ispat-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:49.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-bang-2014-14-m-s-durga-parameshwari-credit-co-op-society-ltd-ito-udupi</loc>
               <lastmod>2025-04-17T16:28:40.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5042-del-2011-14-mitsubishi-corporation-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T07:28:29.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ctk-2014-14-acit-bhubaneswar-siksha-quot-o-quot-anusandhan-bhubaneswar</loc>
               <lastmod>2025-04-16T07:35:33.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-del-2008-14-creative-travel-pvt-ltd-acit-circle-3-1</loc>
               <lastmod>2025-04-16T06:00:47.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-del-2011-14-ezentech-india-pvt-ltd-uttar-pradesh-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:28:57.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3367-del-2013-14-m-s-paramount-enterprises-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:01:00.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5276-del-2013-14-dcit-new-delhi-m-s-precision-pipes-amp-profiles-co-ltd-new-delhi</loc>
               <lastmod>2025-04-18T15:01:00.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-del-2012-14-acit-meerut-m-s-pioneer-fabricators-p-ltd-meerut</loc>
               <lastmod>2025-04-18T15:01:00.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-del-2013-14-ito-new-delhi-mr-ravi-ajwani-new-delhi</loc>
               <lastmod>2025-04-18T15:01:00.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3283-del-2007-14-dcit-cc-4-pgf-ltd</loc>
               <lastmod>2025-04-18T15:01:01.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-hyd-2011-14-acit-circle-10-1-hyderabad-sri-g-v-n-sreedhar-raju-secunderabad</loc>
               <lastmod>2025-04-19T04:00:51.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-117-hyd-2014-24-m-geetha-rani-hyderabad-ito-ward-12-3-hyderabad</loc>
               <lastmod>2025-04-19T04:00:52.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-132-hyd-2014-24-dcit-circle-3-2-hyderabad-srinivas-civil-works-private-limited-hyderabad</loc>
               <lastmod>2025-04-19T05:28:54.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-kol-2012-14-m-s-empire-automobiles-south-24-parganas-i-t-o-wd-53-1-kol-kolkata</loc>
               <lastmod>2025-04-13T21:28:05.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-bang-2012-14-m-s-mysore-minerals-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T12:42:46.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3265-mum-2013-14-afzal-amirali-patel-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-382-ind-2012-16-the-acit-1-2-bhopal-shri-ashok-nanda-bhopal</loc>
               <lastmod>2025-04-19T12:36:23.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-67-ind-2013-23-m-s-nsb-bpo-solution-pvt-ltd-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-19T12:29:26.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ind-2014-14-m-s-mpcon-ltd-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-19T12:22:26.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-pun-2010-14-shri-deelip-lalasaheb-deshmukh-osmanabad-ito-latur</loc>
               <lastmod>2025-04-20T04:29:01.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-hyd-2014-14-m-s-manisha-agri-biotech-p-ltd-hyderabad-commissioner-of-income-tax-iv-hyderabad</loc>
               <lastmod>2025-04-22T01:43:37.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-bang-2013-14-g-n-mohanraju-ito</loc>
               <lastmod>2025-04-13T22:14:05.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-del-2013-14-ito-uttrakhand-m-s-tapovan-resorts-uttrakhand</loc>
               <lastmod>2025-04-18T17:14:48.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4401-del-2011-14-m-s-tyazhprom-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:48.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4386-del-2011-14-ito-new-delhi-shri-mridul-chadda-new-delhi</loc>
               <lastmod>2025-04-18T14:36:02.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3093-mum-2014-14-biju-r-kolath-mumbai-ito-wd-17-2-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-mum-2010-14-maya-entertainment-ltd-mumbai-ito-11-1-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3098-mum-2013-14-bharat-ranawat-mumbai-asst-cit-cen-cir-25-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6212-mum-2012-14-dcit-tds-rg-2-1-mumbai-maharashtra-state-electricity-distribution-co-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8282-mum-2011-14-bombay-m-etro-motors-p-ltd-atlas-metro-police-metro-motors-p-ltd-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3923-mum-2006-14-m-s-industrial-development-bank-of-india-ltd-mumbai-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8416-mum-2010-14-sunanda-services-amp-tr5ading-ltd-navi-mumbai-acit-2-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-mum-2004-14-m-s-industrial-development-bank-of-india-the-dcit-rg-3-1</loc>
               <lastmod>2025-05-02T18:12:30.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5513-mum-2012-14-sane-amp-doshi-enterprises-mumbai-asst-cit-12-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6138-mum-2012-14-acit-12-1-mumbai-sane-amp-doshi-enterprises-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5993-mum-2011-14-mad-entertainment-ltd-mumbai-asst-cit-cir-11-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1940-mum-2012-14-drive-india-enterprises-solutions-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5661-mum-2011-14-mahendra-pukhraj-jain-mumbai-ito-14-3-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-901-pun-2013-14-shri-harishkumar-dungarmal-jain-kolhapur-acit-circle-2-kolhapur</loc>
               <lastmod>2025-04-20T06:15:40.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-pun-2012-14-shri-babu-krishnan-kutty-raigad-addl-c-i-t-raigad</loc>
               <lastmod>2025-04-20T06:22:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-pun-2013-14-income-tax-officer-shri-bharat-vadilal-shah-nashik</loc>
               <lastmod>2025-04-20T06:22:40.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-pun-2013-14-dy-cit-pune-crane-proxess-flow-technologies-i-ltd-pune</loc>
               <lastmod>2025-04-20T06:15:37.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2173-pun-2013-14-srinivas-laxman-muthe-nashik-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:22:40.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-pun-2013-14-assistant-commissioner-of-income-tax-pune-rda-holding-amp-trading-private-ltd-pune</loc>
               <lastmod>2025-04-20T06:22:41.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-pun-2013-14-dr-govind-shivram-kulkarni-miraj-joint-cit-range-2-sangli</loc>
               <lastmod>2025-04-20T06:29:16.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-mum-2011-14-m-s-fabwear-garments-mumbai-acit-cir-18-2-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4188-mum-2006-14-the-acit-cen-cir-3-thane-m-s-s-m-c-infrastructure-pvt-ltd-thane</loc>
               <lastmod>2025-04-13T13:07:02.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-mum-2011-14-ito-24-3-1-mumbai-m-s-a-1-prints-mumbai</loc>
               <lastmod>2025-04-13T08:42:02.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6002-del-2013-14-m-s-sheena-exports-new-delhi-dcit-karnal</loc>
               <lastmod>2025-04-18T19:35:58.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-del-2013-14-iag-promoters-amp-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-del-2009-14-consulting-engineers-corporation-india-branch-office-new-delhi-jdit-osd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-del-2012-14-diligent-services-p-ltd-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-del-2013-14-rrb-consultants-amp-engineers-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6434-del-2012-14-yamaha-motor-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-coch-2013-14-dcit-thrissur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T08:58:18.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ctk-2013-14-acit-circle-2-2-bhubaneswar-bhubaneswar-centre-for-youth-and-social-development-cysd-bhubaneswar</loc>
               <lastmod>2022-04-24T09:32:53.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-coch-2013-14-dcit-thrissur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T08:58:22.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-coch-2013-14-dcit-trichur-m-s-new-kerala-investments-trichur</loc>
               <lastmod>2022-04-24T08:58:25.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-coch-2013-14-dcit-trichur-m-s-new-kerala-investments-trichur</loc>
               <lastmod>2022-04-24T09:07:17.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T08:33:35.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-coch-2013-14-dcit-thrissur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T08:58:16.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-coch-2013-14-dcit-thrissur-m-s-e-t-devassy-amp-sons-thrissur</loc>
               <lastmod>2022-04-24T08:33:00.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-coch-2013-14-dcit-trichur-m-s-edassery-ceramics-trichur</loc>
               <lastmod>2022-04-24T08:33:00.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-coch-2013-14-dcit-trichur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:14:04.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-lkw-2013-14-m-s-cane-development-council-balrampur-income-tax-officer-gonda</loc>
               <lastmod>2022-04-24T12:09:47.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-m-s-jugal-kishore-amp-sons-lucknow</loc>
               <lastmod>2022-04-24T12:09:05.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-lkw-2012-14-asstt-commissioner-of-income-tax-kanpur-m-s-yog-international-pvt-ltd-kanpur</loc>
               <lastmod>2022-04-24T12:13:09.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:12:05.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:12:05.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:25.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:45.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:13:05.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-lkw-2014-14-m-s-nandganj-sihori-sugar-company-ltd-lucknow-income-tax-officer-tds-faizabad</loc>
               <lastmod>2022-04-24T12:11:05.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-lkw-2013-14-smt-asha-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:11:25.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-smt-asha-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:11:45.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7758-mum-2012-14-vijay-enterprises-mumbai-dcit-24-2-mumbai</loc>
               <lastmod>2025-04-13T12:42:06.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-lkw-2013-14-income-tax-officer-2-1-lucknow-humane-welfare-amp-upliftment-charitable-trust-lucknow</loc>
               <lastmod>2025-04-19T16:08:00.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-lkw-2013-24-ito-6-1-kanpur-m-s-jaisawal-steel-processing-pvt-ltd-kanpur</loc>
               <lastmod>2025-04-19T16:08:00.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-nag-2015-17-dy-c-i-t-amravati-circle-amravati-m-s-jijaju-commercial-co-op-bank-ltd-amaravati</loc>
               <lastmod>2025-04-20T02:01:16.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-nag-2014-17-smt-anita-ashok-meshram-nagpur-ito-ward-1-3-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-nag-2015-17-m-s-cosmic-motors-pvt-ltd-nagpur-the-acit-circle-2-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-2-nag-2017-17-m-s-fire-arcor-infrastructure-pvt-ltd-nagpur-a-c-i-t-central-cir-2-1-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4283-del-2012-14-pioneer-overseas-corporation-india-branch-hyderabad-adit-new-delhi</loc>
               <lastmod>2025-04-15T16:35:20.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-del-2013-14-dcit-new-delhi-m-s-canon-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-18T06:36:08.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-del-2013-14-dcit-new-delhi-m-s-container-corporation-of-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:36:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-del-2013-14-m-s-dedicated-freight-corridor-corporation-of-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T06:36:08.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-chny-2014-14-cellular-mobile-telecom-services-net-work-operations-cm-wing-of-bsnl-trichy-ito-trichy</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-chny-2014-14-ito-tiruppur-anand-textiles-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1901-chny-2014-14-acit-erode-the-pallakattu-pudur-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-chny-2014-14-acit-erode-the-chennimalai-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-chny-2014-14-m-ramakrishnan-chennai-jcit-pondicherry</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-chny-2014-14-india-dyeing-mills-private-limited-tiruppur-acit-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-hyd-2014-14-m-s-gomati-agro-farms-private-limited-hyderabad-dcit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-19T03:14:48.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-bang-2010-14-m-s-facetime-communications-india-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:35:37.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-bang-2013-14-asst-c-i-t-bangalore-shri-p-mayilvaganan-bangalore</loc>
               <lastmod>2025-04-16T19:35:39.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-ctk-2009-16-ashirbad-behera-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-16T06:56:30.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-62-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-63-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-112-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-57-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-120-coch-2013-23-m-s-st-francis-clay-decor-tiles-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-coch-2013-23-e-t-devassy-amp-sons-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-62-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-lkw-2014-23-m-s-standard-surfactants-ltd-kanpur-asstt-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-mum-2013-14-eminent-holding-p-ltd-mumbai-asst-cit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6723-mum-2011-14-genelia-dsouza-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-13T16:14:02.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-mum-2013-14-dhariwal-films-p-ltd-mumbai-ito-tds-1-5-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2045-mum-2013-14-dhariwal-films-p-ltd-mumbai-ito-tds-1-5-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-mum-2012-14-dhiraj-l-shah-mumbai-dcit-4-3-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4459-mum-2012-14-reliance-capital-asset-management-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8465-mum-2010-14-bipin-chandra-mehta-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-mum-2011-14-acit-1-3-mumbai-rabo-india-finance-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3062-mum-2012-14-rajesh-industries-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-lkw-2013-14-kisan-sahkari-chini-mills-ltd-sitapur-asstt-commissioner-of-income-tax-sitapur</loc>
               <lastmod>2025-04-19T15:29:01.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-hyd-2013-14-ganna-sarvaiah-hyderabad-income-tax-officer-suryapet</loc>
               <lastmod>2025-04-19T02:28:51.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-hyd-2013-14-the-andhra-pradesh-state-co-operative-bank-limited-secunderabad-addl-commissioner-of-income-tax-ranga-2-hyderabad</loc>
               <lastmod>2025-04-19T02:28:50.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-hyd-2014-14-dcit-central-circle-6-hyderabad-sri-g-sanjay-chowdary-hyderabad</loc>
               <lastmod>2025-04-19T04:00:51.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5780-del-2011-14-vadehra-builders-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T21:28:03.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-del-2011-14-ghaziabad-development-authority-ghaziabad-ito-tds-ghaziabad</loc>
               <lastmod>2025-04-19T11:28:57.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4923-del-2013-14-dcit-new-delhi-m-s-globus-investments-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-del-2002-14-ito-naval-singh</loc>
               <lastmod>2025-04-18T17:00:50.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4286-del-2012-14-dr-sunil-kumar-sharma-uttar-pradesh-ito-uttar-pradesh</loc>
               <lastmod>2025-04-16T15:42:30.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4620-del-2012-14-ito-hapur-dr-sunil-kumar-sharma-hapur</loc>
               <lastmod>2025-04-16T15:42:30.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5081-del-2010-14-ito-meerut-dr-tej-pal-singh-meerut</loc>
               <lastmod>2025-04-18T17:14:48.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-pun-2012-14-asst-cit-circle-11-1-pune-kirloskar-brothers-ltd-pune</loc>
               <lastmod>2025-04-20T07:43:22.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2166-pun-2013-14-rda-holding-amp-trading-pvt-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:22:40.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-pun-2013-14-ito-ward-8-1-pune-shri-balkawade-sadanand-dhanaji-pune</loc>
               <lastmod>2025-04-20T04:15:07.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-pun-2010-14-shri-deelip-lalasaheb-deshmukh-osmanabad-ito-latur</loc>
               <lastmod>2025-04-20T04:29:01.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-bang-2014-14-accion-technical-advisors-india-bangalore-asst-dit-bangalore</loc>
               <lastmod>2025-04-17T09:00:39.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-bang-2013-14-m-s-honnali-urban-credit-co-operative-society-ltd-cit</loc>
               <lastmod>2025-04-17T09:00:39.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-bang-2010-14-m-s-cdc-software-india-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T09:00:39.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5127-mum-2012-14-acit-6-2-mumbai-engineering-amp-agencies-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-mum-2011-14-rabo-india-finance-ltd-mumbai-acit-rg-1-3-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-lkw-2014-14-asstt-commissioner-of-income-tax-1-kanpur-m-s-j-s-tower-kanpur</loc>
               <lastmod>2025-04-15T19:21:23.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-hyd-2011-14-ito-ward-2-kadapa-shri-m-subha-krishna-kumar-kadapa</loc>
               <lastmod>2025-04-19T06:57:00.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-del-2011-14-govind-nagar-sugar-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6480-del-2012-14-awb-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T08:28:28.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-agr-2014-14-smt-nidhi-gupta-firozabad-i-t-o-ward-5-3-firozabad</loc>
               <lastmod>2025-04-16T08:21:28.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-bang-2013-14-ito-m-s-sahakarnagar-credit-co-op-society-ltd</loc>
               <lastmod>2025-04-16T19:42:36.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-bang-2013-14-dcit-m-s-shankuntala-agarbhathi-company</loc>
               <lastmod>2025-04-16T19:42:36.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-coch-2013-14-the-kasargode-dist-co-op-bank-ltd-kasargode-ito-kannur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-coch-2014-14-m-s-mangalam-publications-india-p-ltd-kottayam-dcit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-coch-2014-14-geojit-bnp-paribas-financial-services-ltd-cochin-the-adcit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-coch-2014-14-kurian-joseph-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-coch-2013-14-m-s-hameed-amp-co-engineers-p-ltd-malappuram-acit-tirur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-coch-2013-14-m-s-morazha-kalliassery-service-co-op-rural-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-07-10T07:45:16.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-nag-2015-17-i-t-o-ward-3-akola-sant-amarda-urban-credit-co-op-society-ltd-washim</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-nag-2015-17-the-acit-akola-circle-akola-the-sanmitra-urban-co-op-bank-ltd-akola</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-chny-2014-24-ito-chennai-sowcar-janaki-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-chny-2013-14-the-deputy-commissioner-of-income-tax-chennai-m-s-avalon-technologies-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-chny-2013-14-avalon-technologies-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5111-del-2012-14-ashit-sud-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-del-2010-14-dcit-new-delhi-m-s-nokia-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-07T14:21:39.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-chny-2014-14-dcit-chennai-george-oakes-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-chny-2014-14-adit-chennai-chennai-metropolitan-development-authority-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-ahd-2012-14-m-s-palvi-power-tech-sales-pvt-ltd-baroda-the-dy-cit-circle-4-baroda</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2012-14-annapurna-polymers-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-ahd-2011-14-the-ito-ward-9-1-ahmedabad-m-s-saubhagya-corporation-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-ahd-2010-14-the-ito-ward-9-1-ahmedabad-m-s-saubhagya-corporation-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ahd-2011-14-shri-rajubhai-v-mehta-bhavnagar-the-income-tax-officer-ward-2-1-bhavnagar</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-ahd-2007-14-nirma-chemical-works-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-ahd-2011-14-the-ito-ward-8-1-ahmedabad-dilip-ambalal-sarkar-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-ahd-2011-14-the-acit-vapi-circle-vapi-payal-properties-pvt-ltd-vapi</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ahd-2011-14-navkar-share-amp-stock-brokers-pvt-ltd-ahmedabad-the-dy-cit-circle-3-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-ahd-2013-14-shri-amitkumar-ambalal-shah-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-ahd-2011-14-the-ito-ward-6-2-ahmedabad-smt-mrudulaben-h-patel-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-ahd-2005-14-the-ito-ward-1-1-surat-m-s-bindal-silk-mills-pvt-ltd-surat</loc>
               <lastmod>2025-07-29T13:51:18.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-ahd-2005-14-m-s-bindal-silk-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-ahd-2014-24-rasvick-apparels-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-chny-2012-14-m-s-arkema-peroxides-india-private-ltd-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-chny-2014-14-sri-gayathri-timber-amp-hardwares-chennai-ito-krishnagiri</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-chny-2014-14-ito-chennai-syed-ali-shirazi-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-chny-2014-24-bumi-geo-engineering-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-nag-2017-17-shri-vijay-babulal-khandelwal-kanhan-distt-nagpur-assistant-commissioner-of-income-tax-circle-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-1-nag-2017-17-shri-suresh-kisanlalji-sancheti-malkapur-a-c-i-t-akola-circlea-akola</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-mum-2013-14-ito-24-2-3-mumbai-rizwan-rasheed-shaikh-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-mum-2013-14-dcit-8-2-mumbai-lexicon-chemicals-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4587-mum-2012-14-anant-b-nagwan-mumbai-i-t-o-wd-20-1-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-123-mum-2014-23-ito-25-3-2-mumbai-dhimant-a-sanghavi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-del-2012-14-acit-faridabad-m-s-nhpc-ltd-faridabad</loc>
               <lastmod>2025-05-02T18:12:10.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palanattil-construction-company-union-of-india-and-commissioner-of-income-tax-and-income-tax-officer-tech-and-income-tax-officer-ward-2-and-tax-recovery-officer-and-central-board-of-direct-taxes-1460-2014</loc>
               <lastmod>2025-09-18T06:56:30.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnataka-central-bangalore-shri-ramdas-motor-transport-ltd-kakinada-64-2002</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-andhra-pradesh-hyderabad-singh-poultry-limited-hyderabad-211-242-of-2003</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-janapriya-engineers-syndicate-446</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-hyderabad-janapriya-engineers-syndicate-464</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-kol-2009-23-m-s-shiva-wheels-p-ltd-kolkata-dcit-circle-10-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ctk-2013-14-m-s-koutuv-technological-foundation-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ctk-2013-14-harish-chandra-arsspl-jv-bhubaneswar-acit-circle-2-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ctk-2013-14-m-s-kumud-bandhu-mohapatra-bhadrak-acit-balasore</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-ctk-2013-14-parsuram-dash-jajpur-acit-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ctk-2013-14-m-s-oriental-distributors-cuttack-ito-ward-2-3-cuttack-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ctk-2013-14-bhramarbar-sahoo-jagatsinghpur-ito-ward-1-paradeep-paradeep</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-kol-2013-14-ridhi-sidhi-vincom-p-ltd-kolkata-c-i-t-iii-kolkata-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahatma-gandhi-charitable-society-tvpm-the-commissioner-of-income-tax-170-14</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/taj-coir-mills-commercial-tax-inspector-commercial-tax-check-post-bangra-manjeshwar-kasargod-and-agricultural-income-tax-commercial-tax-officer-department-of-commercial-taxes-alappuzha-27093</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipur-development-authority-jaipur-the-commissioner-of-income-tax-jaipur-and-the-assistant-commissioner-of-income-tax-jaipur-4075-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/director-of-income-tax-e-indo-french-centre-for-promotion-of-advanced-research-427-428-2014</loc>
               <lastmod>2025-09-18T07:06:14.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-asst-commissioner-of-income-tax-central-circle-2-3-c-r-building-queens-road-bangalore-united-breweries-holdings-ltd-800-2008-801-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-asst-commissioner-of-income-tax-circle-12-3-vidyashilp-i-pvt-ltd-1078-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-asst-commissioner-of-income-tax-circle-11-2-c-r-building-queens-road-bangalore-canara-bank-h-o-no-112-j-c-road-bangalore-1011-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shimla-yash-international-inc-4002</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-dy-c-i-t-asstt-25-2002</loc>
               <lastmod>2025-12-25T09:55:21.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yogesh-trading-company-the-assistant-commissioner-kvat-special-circle-commercial-taxes-and-state-of-kerala-25188</loc>
               <lastmod>2025-12-25T10:00:25.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4626-del-2012-14-jubilant-foodworks-ltd-noida-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahendra-m-sheth-asstt-c-i-t-117-2001</loc>
               <lastmod>2025-12-25T09:55:21.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-del-2012-14-ito-new-delhi-shri-krishna-bansal-prop-gurgaon</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-del-2010-14-jyoti-metal-amp-allied-industries-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2286-mum-2011-14-mohinder-tarneja-mumbai-ito-20-2-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-mum-2013-14-shri-ram-shipping-industries-p-ltd-surat-addl-cit-rg-8-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1859-kol-2012-14-v-k-puri-kolkata-a-c-i-t-cir-26-kol-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-kol-2013-14-m-s-international-commercial-centre-kolkata-i-t-o-wd-35-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-kol-2011-14-ito-ward-35-1-kolkata-kolkata-m-s-onkarmal-kajaria-family-trust-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bajaj-auto-limited-union-of-india-and-central-excise-and-service-tax-large-tax-payer-unit-mumbai-2222-2011</loc>
               <lastmod>2025-12-25T10:40:20.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-39-kol-2014-24-ito-ward-12-1-kolkata-kolkata-implant-apos-s-better-sight-centre-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-kol-2014-24-m-s-leader-construction-pvt-ltd-kolkata-i-t-o-ward-9-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-kol-2013-24-m-s-malayalya-construction-ltd-kolkata-a-c-i-t-cc-xxi-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-mum-2012-14-wns-north-america-inc-mumbai-d-d-i-t-it-2-1-mumbai</loc>
               <lastmod>2025-04-19T15:22:04.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3279-mum-2008-14-dcit-rg-10-3-mumbai-toyo-engineering-india-ltd-mumbai</loc>
               <lastmod>2025-04-14T21:00:12.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-mum-2013-14-gurdasmal-b-chawla-mumbai-dcit-cen-cir-10-mumbai</loc>
               <lastmod>2025-04-13T20:28:03.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shri-girija-smelters-p-ltd-raipur-145-and-230-of-2003</loc>
               <lastmod>2025-12-25T08:45:19.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/efficient-management-services-pvt-ltd-the-assistant-commissioner-of-income-tax-circle-1-udupi-129-134-2009</loc>
               <lastmod>2025-12-25T07:55:23.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-mum-2012-14-gurdayal-berlia-charitable-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-mum-2011-14-m-s-wellness-communications-p-ltd-mumbai-the-ito-6-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-362-mum-2014-24-maa-chintpurni-iron-amp-steel-india-p-ltd-ito-6-3-4</loc>
               <lastmod>2025-12-25T08:18:31.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-mum-2012-14-acit-tds-3-1-mumbai-utv-entertainment-television-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6283-mum-2012-14-prakash-jeewanram-sanghai-mumbai-ito-wd-14-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-mum-2012-14-perfect-circle-india-ltd-mumbai-addl-cit-5-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5818-mum-2011-14-ito-25-3-3-mumbai-pawan-r-drolia-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4908-mum-2009-14-cipla-ltd-mumbai-dcit-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-joint-commissioner-of-income-tax-assessment-special-range-pyramid-timber-associates-p-ltd-862-2008-863-2008-861-2008</loc>
               <lastmod>2025-12-25T10:06:31.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sujeet-builders-india-private-limited-the-union-of-india-through-the-commissioner-income-tax-muzaffarpur-and-deputy-commissioner-income-tax-circle-1-at-bela-kothi-and-assistant-commissioner-income-tax-circle-1-at-bela-kothi-and-income-tax-officer-ward-motihari-17494</loc>
               <lastmod>2025-12-25T11:50:21.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tumkur-merchants-souharda-credit-cooperative-limited-the-income-tax-officer-ward-1-307-2014</loc>
               <lastmod>2025-12-25T07:55:23.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-59-mum-2011-23-ayyoor-pokar-abdul-kadar-mumbai-asst-cit-20-1-mumbai</loc>
               <lastmod>2025-04-19T17:00:55.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-nag-2013-24-m-s-solar-capitals-limited-nagpur-acit-circle-4-nagpur</loc>
               <lastmod>2025-04-16T06:49:28.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-70-kol-2011-16-dcit-cc-v-kolkata-kolkata-manish-mimani-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-kol-2011-16-mr-manish-mimani-kolkata-dcit-central-circle-v-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-kol-2014-14-munshi-mini-rice-mill-hooghly-ito-ward-2-2-hooghly-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-kol-2012-14-senate-of-serampore-college-kolkata-j-c-i-t-osd-cir-2-hooghly-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-kol-2011-14-acit-circle-32-kolkata-kolkata-m-s-raghunath-exporters-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-kol-2011-14-abdul-karim-kolkata-ito-ward-32-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5018-mum-2012-14-acit-25-2-mumbai-hemanshu-k-modi-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8450-mum-2011-14-universal-music-india-p-ltd-mumbai-ito-rg-7-3-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-nag-2012-14-m-s-taori-marketing-nagpur-a-c-i-t-cir-3-nagpur</loc>
               <lastmod>2025-05-02T18:12:37.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-jodh-2013-14-acit-bikaner-sh-shankar-lal-verma-bikaner</loc>
               <lastmod>2025-04-19T13:15:23.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-jodh-2014-14-acit-udaipur-m-s-mateshwari-indrani-contractor-pvt-ltd-udaipur</loc>
               <lastmod>2025-04-19T13:15:24.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-jodh-2008-24-acit-udaipur-m-s-ravindra-heareus-pvt-ltd-udaipur</loc>
               <lastmod>2025-04-19T13:43:17.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4122-del-2009-14-ito-new-delhi-m-s-n-c-cables-ltd-new-delhi</loc>
               <lastmod>2025-04-15T16:35:19.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2024-pun-2013-14-agricultural-produce-market-committee-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-20T05:36:07.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-pan-2014-14-asst-commissioner-of-income-tax-cir-2-goa-m-s-chowgule-amp-co-pvt-ltd-goa</loc>
               <lastmod>2025-04-20T03:15:19.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-pun-2010-14-m-s-bobst-india-pvt-ltd-pune-dcit-circle-1-1-pune</loc>
               <lastmod>2025-04-20T05:22:04.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-hyd-2014-14-ito-ward-2-1-hyderabad-m-s-knoah-solutions-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-hyd-2014-14-sri-mohammed-sikandar-warangal-income-tax-officer-ward-1-kothagudem</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-hyd-2013-14-m-s-bharti-airtel-limited-hyderabad-dy-cit-circle-14-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-jpr-2011-14-ito-jaipur-m-s-ashish-handicrafts-enterprises-jaipur</loc>
               <lastmod>2025-04-21T03:01:28.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-jodh-2014-14-shri-puna-ram-jangid-jodhpur-dcit-jodhpur</loc>
               <lastmod>2025-04-21T03:08:22.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-525-jpr-2013-14-ramesh-chand-adlakha-kota-cit-kota</loc>
               <lastmod>2025-04-21T05:50:33.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-jpr-2011-14-ashok-kumar-bohra-dcit-ajmer</loc>
               <lastmod>2025-04-21T09:08:37.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1416-del-2014-14-m-s-starwood-asia-pacific-hotels-and-resorts-pte-ltd-gurgaon-ddit-new-delhi</loc>
               <lastmod>2025-04-21T06:57:32.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-jpr-2012-14-shri-raj-kumar-dhanatewal-bharatpur-ito-jaipur</loc>
               <lastmod>2025-04-21T08:43:33.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-jpr-2012-14-shri-gopal-das-sonkia-jaipur-cit-jaipur</loc>
               <lastmod>2025-04-21T08:50:29.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-jodh-2014-14-kaur-singh-through-l-h-nachhataar-singh-hanumangarh-junction-ito-hanumangarh</loc>
               <lastmod>2025-04-16T10:42:27.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-jodh-2014-14-ito-udaipur-m-s-maharana-mewar-research-institute-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3972-del-2012-14-ito-new-delhi-m-s-nauvkraft-export-house-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3967-del-2012-14-ito-new-delhi-m-s-navrattan-enterprises-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-bang-2014-14-m-s-shambala-propety-pvt-ltd-jcit</loc>
               <lastmod>2025-04-21T11:15:36.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4970-mum-2014-14-dcit-24-3-mumbai-rohit-mohit-construction-corporation-mumbai</loc>
               <lastmod>2025-04-13T20:42:02.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3434-mum-2013-14-rohit-mohit-construction-corporation-thane-dcit-24-3-mumbai</loc>
               <lastmod>2025-04-13T20:42:02.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4595-mum-2014-14-rohit-mohit-construction-corporation-mumbai-asst-cit-24-3-mumbai</loc>
               <lastmod>2025-04-13T20:42:02.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ind-2013-14-m-s-umashankar-mishra-mhow-the-ito-5-3-indore</loc>
               <lastmod>2025-04-21T22:29:44.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-m-s-jugal-kishore-amp-sons-lucknow</loc>
               <lastmod>2025-04-19T15:29:00.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-lkw-2014-14-asstt-commissioner-of-income-tax-4-kanpur-m-s-standard-surfactants-ltd-kanpur</loc>
               <lastmod>2025-04-15T19:14:21.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-hyd-2014-14-prabhati-agro-farms-pvt-ltd-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-19T03:14:49.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-ctk-2014-14-janak-restaurant-bhubaneswar-cit-bhubaneswar</loc>
               <lastmod>2025-04-16T07:35:29.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3333-del-2010-14-ito-new-delhi-new-age-overseas-delhi</loc>
               <lastmod>2025-04-18T15:07:57.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4832-del-2013-14-hiralal-rathi-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-del-2010-14-acit-new-delhi-m-s-primus-finvest-pvt-ltd-delhi</loc>
               <lastmod>2025-04-18T09:56:49.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-del-2005-14-creative-travel-pvt-ltd-acit-ward-3-1</loc>
               <lastmod>2025-04-16T06:00:48.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5957-del-2012-14-delhi-u-p-golden-transport-service-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-18T16:28:57.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-ahd-2010-14-the-acit-central-circle-4-surat-shri-nagindas-t-kapadia-surat</loc>
               <lastmod>2025-04-12T02:35:04.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-bang-2010-14-m-s-gemplus-india-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T09:00:38.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2570-pun-2012-14-crane-process-flow-technologies-i-ltd-pune-acit-pune</loc>
               <lastmod>2025-04-20T06:15:37.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3047-del-2013-14-m-s-pep-infotech-ltd-uttar-pradesh-cit-meerut</loc>
               <lastmod>2025-04-18T17:00:50.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-199-del-2013-23-m-s-pranidhi-holdings-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-del-2013-14-ito-new-delhi-m-s-ratiional-builders-amp-developers-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-del-2013-14-sh-ramesh-batta-meerut-cit-kanpur</loc>
               <lastmod>2025-04-18T17:00:50.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2766-del-2013-14-sh-ramesh-batta-meerut-cit-kanpur</loc>
               <lastmod>2025-04-18T17:00:50.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-hyd-2013-14-m-s-electronics-corporation-of-india-limited-hyderabad-addl-cit-range-2-hyderabad</loc>
               <lastmod>2025-04-19T02:28:51.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-hyd-2014-24-ito-ward-2-mahabubnagar-sri-begari-yadaiah</loc>
               <lastmod>2025-04-19T02:21:59.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-hyd-2014-24-smt-farida-alladin-hyderabad-acit-circle-16-1-hyderabad</loc>
               <lastmod>2025-04-19T02:21:59.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5015-mum-2012-14-acit-cir-21-1-mumbai-jaswant-p-makwana-mumbai</loc>
               <lastmod>2025-04-16T06:42:25.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-pun-2010-14-shri-deelip-lalasaheb-deshmukh-osmanabad-ito-latur</loc>
               <lastmod>2025-04-20T04:29:01.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2506-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-vimal-oil-amp-foods-ltd-ahmedabad</loc>
               <lastmod>2022-04-23T17:47:26.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3183-ahd-2010-14-banco-products-india-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2022-04-23T17:45:29.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-coch-2013-14-dcit-trichur-m-s-e-t-devassy-amp-sons</loc>
               <lastmod>2022-04-24T09:07:20.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-coch-2013-14-dcit-trichur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:07:21.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-coch-2013-14-dcit-trichur-m-s-st-francis-clay-decor-tiles-thrissur</loc>
               <lastmod>2022-04-24T08:33:18.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-coch-2013-14-dcit-thrissur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T08:58:22.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-coch-2013-14-dcit-trichur-st-francis-clay-works-trichur</loc>
               <lastmod>2022-04-24T09:07:23.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-coch-2013-14-dcit-thrissur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:14:06.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-coch-2013-14-dcit-trichur-sri-e-t-devassy-trichur</loc>
               <lastmod>2022-04-24T09:23:17.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-coch-2013-14-dcit-trichur-m-s-edassery-ceramics-trichur</loc>
               <lastmod>2022-04-24T08:33:00.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-lkw-2012-14-madhyanchal-vidyut-vitaran-nigam-ltd-lucknow-dy-commissioner-of-income-tax-tds-lucknow</loc>
               <lastmod>2022-04-24T12:12:49.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:25.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:05.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-lkw-2014-14-the-income-tax-officer-tds-bareilly-food-corporation-of-india-sitapur</loc>
               <lastmod>2022-04-24T12:10:27.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-raj-kumar-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:11:47.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-lkw-2014-14-district-health-society-hardoi-income-tax-officer-tds-bareilly</loc>
               <lastmod>2022-04-24T12:09:05.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-bang-2013-14-dcit-m-s-infrastructure-development-corporation-karnataka-ltd</loc>
               <lastmod>2025-04-17T09:00:38.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1794-bang-2013-14-m-s-sunnah-education-amp-charitable-trust-dcit</loc>
               <lastmod>2025-04-17T09:00:38.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-bang-2013-14-dcit-m-s-subramanian-plaza</loc>
               <lastmod>2025-04-17T09:07:34.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-bang-2013-14-shri-m-b-chidananda-mysore-dcit-mysore</loc>
               <lastmod>2025-04-17T12:28:41.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-bang-2012-14-acit-davangere-m-s-davanagere-district-central-co-operative-bank-limited-chitradurga</loc>
               <lastmod>2025-04-17T12:35:43.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1683-bang-2013-14-m-v-sathyanarayana-ito</loc>
               <lastmod>2025-04-17T12:15:01.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-lkw-2011-14-m-s-shree-rani-sati-constructions-lucknow-acit-lucknow</loc>
               <lastmod>2025-04-19T15:29:01.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-hyd-2011-14-acit-circle-10-1-hyderabad-sri-g-v-n-sreedhar-raju-secunderabad</loc>
               <lastmod>2025-04-19T04:00:51.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-viz-2013-14-the-ito-ward-3-2-tds-vijayawada-vijayawada-the-panchayat-secretary</loc>
               <lastmod>2025-04-21T15:15:33.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-viz-2013-14-the-ito-ward-3-2-tds-vijayawada-vijayawada-the-panchayat-secretary</loc>
               <lastmod>2025-04-21T15:15:33.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-agr-2014-14-sh-mohit-gupta-firozabad-i-t-o-ward-5-2-firozabad</loc>
               <lastmod>2025-04-16T08:21:28.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-agr-2014-14-m-s-vijay-veer-singh-agra-i-t-o-4-4-agra</loc>
               <lastmod>2025-04-16T08:21:28.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4795-mum-2012-14-dcit-cir-3-3-mumbai-reliance-capital-asset-management-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8625-mum-2010-14-reliance-capital-asset-manage-ment-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8636-mum-2010-14-reynold-traders-p-ltd-mumbai-acit-rg-7-2-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-mum-2013-14-ito-4-2-1-mumbai-reliance-share-amp-stock-brokers-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T12:00:01.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7754-mum-2012-14-rajiv-j-modi-mumbai-i-t-o-19-2-2-mumbai</loc>
               <lastmod>2025-04-13T11:56:03.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-i-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8467-mum-2010-14-bipin-chandra-mehta-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:07.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T11:49:07.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-mum-2013-14-harsh-estates-mumbai-acit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T14:21:04.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2835-mum-2013-14-seksaria-industries-p-l-td-mumbai-ito-wd-2-3-2-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5131-mum-2012-14-topaz-holdings-p-ltd-mumbai-asst-cit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8669-mum-2010-14-topaz-holdings-p-ltd-mumbai-dcit-cen-cir-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-ind-2014-14-shri-anil-kumar-jain-indore-the-ito-4-1-indore</loc>
               <lastmod>2025-04-19T12:29:27.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-mum-2011-14-ambar-foods-p-ltd-mumbai-ito-wd-4-1-3-mumbai</loc>
               <lastmod>2025-04-13T16:35:03.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-mum-2013-14-amforge-industries-ltd-mumbai-ito-2-1-1-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9054-mum-2010-14-khimji-visram-amp-sons-commission-dept-mumbai-addl-cit-rg-12-3-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-nag-2017-17-shri-gajanan-mahadeorao-mendhe-nagpur-c-i-t-4-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-nag-2015-17-i-t-o-ward-3-5-nagpur-m-s-progressive-carriers-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-nag-2017-17-i-t-o-tds-ward-2-1-nagpur-m-s-ramani-timber-mart-nagpur</loc>
               <lastmod>2025-04-20T02:01:17.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-nag-2014-17-income-tax-officer-ward-8-1-nagpur-m-s-aditya-developers-nagpur</loc>
               <lastmod>2025-04-20T02:08:04.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-nag-2014-17-asstt-c-i-t-central-cir-1-4-nagpur-m-s-economic-explosive-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-nag-2016-17-ramamurthy-b-kapavarapu-nagpur-i-t-o-ward-8-1-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-nag-2016-17-dy-c-i-t-cir-2-nagpur-shri-vilas-tukaram-satpute-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5188-del-2013-14-m-s-parsvnath-developers-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2068-del-2010-14-acit-faridabad-sh-devesh-kumar-faridabad</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-del-2009-14-adit-new-delhi-m-s-consulting-engineers-corporation-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4637-del-2013-14-acit-new-delhi-m-s-godavari-shilpkala-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2929-del-2013-14-ito-new-delhi-shri-inder-lal-mehta-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-del-2013-14-smt-ram-lagan-faridabad-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-del-2013-14-dcit-new-delhi-m-s-dlf-hotels-holdings-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:57:04.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-285-del-2010-23-m-s-communication-venture-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T13:57:04.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-190-ahd-2009-23-vimal-oil-amp-foods-ltd-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-116-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-113-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-115-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-118-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-63-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-109-ahd-2014-24-the-dy-cit-circle-7-ahmedabad-smt-ushadevi-s-varma-ahmedabad</loc>
               <lastmod>2024-10-09T22:52:57.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-108-ahd-2014-24-the-dy-cit-circle-7-ahmedabad-shri-mrunal-s-varma-ahmedabad</loc>
               <lastmod>2024-10-09T22:52:57.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3637-del-2013-14-acit-new-delhi-shri-vipin-kumar-khanna-new-delhi</loc>
               <lastmod>2025-04-18T17:14:48.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-del-2013-14-ito-uttrakhand-smt-urmila-bhandari-uttrakhand</loc>
               <lastmod>2025-04-18T17:14:48.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-lkw-2014-14-punjab-national-bank-raibareli-jt-commissioner-of-income-tax-tds-bareilly</loc>
               <lastmod>2025-04-19T16:07:58.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-lkw-2014-14-income-tax-officer-kanpur-m-s-kariwala-synthetics-pvt-ltd-kanpur</loc>
               <lastmod>2025-04-19T16:07:58.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-ahd-2011-14-the-dcit-circle-5-ahmedabad-netvision-web-technologies-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-ahd-2011-14-the-acit-circle-4-surat-m-s-supreme-india-implex-ltd-surat</loc>
               <lastmod>2025-05-19T13:26:34.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4830-del-2013-14-hiralal-rathi-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2732-del-2013-14-dcit-new-delhi-m-s-capital-care-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:14:53.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4710-mum-2012-14-addl-cit-10-1-mumbai-juniper-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:35:03.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3990-mum-2013-14-jai-corp-ltd-mumbai-cit-cen-iii-mumbai</loc>
               <lastmod>2025-04-13T13:35:03.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-385-del-2011-23-new-age-overseas-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:07:57.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3396-mum-2013-14-dcit-5-2-mumbai-india-securities-ltd-mumbai</loc>
               <lastmod>2025-04-12T01:42:06.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-bang-2013-14-sri-g-shankar-acit</loc>
               <lastmod>2025-04-17T12:42:45.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4240-mum-2007-14-m-s-acc-ltd-formerly-known-as-the-associated-cement-companies-ltd-the-addl-cit-rg-1-1</loc>
               <lastmod>2025-04-13T03:49:08.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5069-mum-2013-14-nirpalsingh-raghbirsingh-mundra-mumbai-ito-23-3-1-mumbai</loc>
               <lastmod>2025-04-12T01:28:06.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-mum-2013-14-hubtown-ltd-mumbai-dcit-cen-cir-36-mumbai</loc>
               <lastmod>2025-04-13T13:07:05.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7928-mum-2011-14-munir-mohammed-khan-mumbai-acit-cen-cir-40-mumbai</loc>
               <lastmod>2025-04-13T19:42:05.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4504-mum-2013-14-dcit-circle-6-1-mumbai-m-s-indage-vinters-ltd-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-ctk-2009-16-sanjaya-behera-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-16T06:56:30.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-116-hyd-2012-23-dcit-central-circle-4-hyderabad-symed-labs-limited-hyderabad</loc>
               <lastmod>2022-04-07T06:21:00.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-bang-2013-14-sri-nagappa-d-waddar-bangalore-jcit-central-circle-1-bangalore</loc>
               <lastmod>2025-04-20T03:08:14.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-pan-2014-23-shri-basetteppa-b-badami-income-tax-officer-ward-2-2-belgaum</loc>
               <lastmod>2025-04-20T03:35:56.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-pun-2013-14-amol-shyamsunder-bhutada-pune-ito-ward-3-2-pune</loc>
               <lastmod>2025-04-20T05:43:06.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-del-2013-14-m-s-groz-engineering-tools-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:25.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-del-2013-14-m-s-groz-engineering-tools-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:25.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2380-pun-2012-14-bny-mellon-international-operations-i-p-ltd-pune-acit-pune</loc>
               <lastmod>2025-04-20T07:36:16.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-lkw-2014-14-the-district-health-society-lakhimpur-kheri-the-income-tax-office-tds-bareilly</loc>
               <lastmod>2022-04-07T06:19:50.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-lkw-2012-14-asstt-commissioner-of-income-tax-kanpur-m-s-shri-pankaj-kumar-savla-kanpur</loc>
               <lastmod>2022-04-07T06:19:50.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1971-pun-2013-14-deputy-commissioner-of-income-tax-m-s-pharande-developers-pune</loc>
               <lastmod>2025-04-20T04:29:04.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-pun-2014-14-qlogic-india-private-limited-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:29:04.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-pun-2013-24-dy-commissioner-of-income-tax-pune-amdoc-business-services-p-ltd-pune</loc>
               <lastmod>2025-04-20T04:36:14.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-371-ind-2012-16-shri-ashok-nanda-bhopal-the-dcit-1-2-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-385-ind-2012-16-the-acit-1-2-bhopal-shri-ashok-nanda-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-373-ind-2012-16-shri-ashok-nanda-bhopal-the-dcit-1-2-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-pun-2013-14-laxmikant-ramshwar-kale-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:22.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-pun-2013-14-iliyas-badshah-shaikh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-pun-2013-14-iliyas-badshah-shaikh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2171-pun-2013-14-m-s-bhagwati-constructions-nashik-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-pun-2013-14-asst-cit-circle-1-solapur-balaji-amines-limited-solapur</loc>
               <lastmod>2025-04-21T04:43:23.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-pun-2012-14-acit-pune-vishnu-mahadev-matere-pune</loc>
               <lastmod>2025-04-21T04:43:24.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-pun-2007-14-sangamner-bhag-sahakari-sakhar-karkhana-ltd-amrutnagar-acit-ahmednagar-circle-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-539-pun-2007-14-sangamner-bhag-sahakari-sakhar-karkhana-ltd-amrutnagar-acit-ahmednagar-circle-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-chandi-2014-24-m-s-r-b-industries-solan-ito-solan</loc>
               <lastmod>2025-04-17T20:49:42.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-chandi-2013-14-m-s-hotel-glacier-pvt-ltd-kullu-acit-mandi</loc>
               <lastmod>2025-05-02T18:12:02.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-chandi-2014-14-sh-jawahar-lal-jain-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-chandi-2014-14-income-tax-officer-chandigarh-sh-sunil-aggarwal-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-chandi-2014-14-sh-deepak-rai-through-legal-heir-panchkula-ito-panchkula</loc>
               <lastmod>2025-05-02T18:12:02.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-chandi-2014-14-smt-payal-goyal-panchkula-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-chandi-2013-14-m-s-h-p-state-industrial-corporation-ltd-shimla-asstt-commissioner-of-income-tax-shimla</loc>
               <lastmod>2025-05-02T18:12:02.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-chandi-2012-14-m-s-highway-industries-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-chandi-2013-14-district-red-cross-society-fatehgarh-sahib-cit-patiala</loc>
               <lastmod>2025-05-02T18:12:02.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-chandi-2013-14-rajesh-bansal-chandigarh-ito-tds-i-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-chandi-2014-14-k-v-construction-co-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-05-02T18:12:02.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-chandi-2014-14-ito-panchkula-sh-navtej-singh-sarao-panchkula</loc>
               <lastmod>2025-05-02T18:12:02.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-chandi-2011-14-jct-electronics-limited-mohali-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-chandi-2013-14-the-patiala-improvement-trust-patiala-acit-patiala</loc>
               <lastmod>2025-05-02T18:12:02.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-chandi-2011-14-jct-electronics-limited-mohali-dcit-mohali</loc>
               <lastmod>2025-05-02T18:12:02.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-chandi-2012-14-chander-mohan-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-05-02T18:12:02.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-chandi-2012-14-ito-mandi-gobindgarh-m-s-sardar-steel-rolling-mills-mandi-gobindgarh</loc>
               <lastmod>2025-05-02T18:12:02.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-chandi-2013-23-shri-rajiv-jain-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T20:21:45.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-chandi-2012-23-chime-gastal-ling-monastery-kangra-ito-kangra</loc>
               <lastmod>2025-04-17T20:21:48.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4942-mum-2013-14-acit-15-2-mumbai-jagnandan-singh-amp-party-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-ahd-2011-23-m-s-bhagat-textile-engineers-dadra-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-ahd-2010-14-shri-rajkishore-rameshwarlal-sharma-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-ahd-2013-14-the-cadila-healthcare-ltd-ahmedabad-the-cit-i-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-ahd-2013-14-shri-gurrnanak-new-gurudhwara-sant-baba-thhahiryashinghji-sant-baba-dadusinghji-charitable-trust-rajkot-the-dit-exemp-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-ahd-2013-14-jivraj-tea-company-surat-the-dy-cit-circle-6-surat</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-rjt-2014-14-shri-chokshi-natvarlal-vachhraj-charitable-trust-junagadh-the-income-tax-officer-junagadh</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-rjt-2014-14-shri-dhirajbhai-ishwarlal-gogia-rajkot-gujarat-the-deputy-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-ahd-2011-14-the-acit-osd-range-1-ahmedabad-dharnendra-industries-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1908-ahd-2011-14-shri-kantilal-pransukhram-naik-unjha-the-dy-cit-patan-circle-patan</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-ahd-2007-14-the-dcit-central-circle-2-4-ahmedabad-m-s-zaveri-amp-co-exports-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-ahd-2011-14-the-acit-osd-circle-8-ahmedabad-safal-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5422-del-2010-14-dcit-new-delhi-shri-sidharth-sahni-new-delhi</loc>
               <lastmod>2025-04-16T15:35:30.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-pan-2014-14-asst-commissioner-of-income-tax-circle-1-belgaum-m-s-geetanjali-belgaum</loc>
               <lastmod>2025-04-20T03:22:06.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-del-2011-14-late-harish-kochhar-through-l-h-herry-kochhar-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T09:00:26.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-del-2013-14-mr-vijay-agarwal-noida-acit-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-pun-2014-14-deputy-commissioner-of-income-tax-the-nanded-district-central-co-op-bank-ltd-nanded</loc>
               <lastmod>2025-04-20T06:36:20.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-pan-2013-14-m-s-salgaocar-mining-industris-pvt-ltd-margao-asst-commissioner-of-income-tax-cir-1-margao</loc>
               <lastmod>2025-04-20T03:01:13.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pan-2014-14-shri-ganesh-co-op-credit-society-ltd-belgaum-income-tax-officer-ward-1-2-belgaum</loc>
               <lastmod>2025-04-20T03:29:12.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-pun-2011-14-acit-cen-cir-2-1-pune-pune-moti-udharam-panjabi-pune</loc>
               <lastmod>2025-04-20T04:22:20.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-pun-2012-14-acit-nashik-m-s-vsg-health-care-nashik</loc>
               <lastmod>2025-04-20T06:57:19.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-pan-2014-14-saraswat-co-op-bank-ltd-samadevi-galli-mumbai-income-tax-officer-tds-ward-belgaum</loc>
               <lastmod>2025-04-20T03:08:08.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5503-del-2012-14-adit-new-delhi-institute-for-human-development-new-delhi</loc>
               <lastmod>2025-04-15T23:07:26.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-133-hyd-2014-24-a-aravind-l-r-of-late-sri-a-ramulu-hyderabad-dcit-circle-9-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-114-hyd-2012-23-dcit-central-circle-4-hyderabad-symed-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-jpr-2012-14-ito-jaipur-late-smt-soni-devi-choudhary-jaipur</loc>
               <lastmod>2025-04-21T07:22:32.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-hyd-2014-14-dy-cit-circle-16-3-hyderabad-m-s-pochampad-constructions-company-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-labs-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3971-del-2012-14-ito-new-delhi-m-s-nipun-jain-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3938-del-2012-14-ito-new-delhi-m-s-maruti-suzuki-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5661-del-2011-14-jcit-osd-new-delhi-m-s-study-overseas-global-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:00:29.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-pun-2012-14-kirloskar-brothers-limited-pune-dy-cit-circle-11-1-pune</loc>
               <lastmod>2025-04-20T07:43:22.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-pun-1998-14-finoram-sheets-ltd-pimpri-ito-ward-5-1-nigdi-pune-pune</loc>
               <lastmod>2025-04-20T05:08:02.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-pun-2013-14-iliyas-badshah-shaikh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-hyd-2013-14-p-sashikiran-goud-hyderabad-the-income-tax-officer-ward-1-kurnool</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-794-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-drugs-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-hyd-2013-14-ito-ward-1-khammam-shri-ramishetty-nesgeswar-rao-khammam</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-drugs-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-hyd-2012-14-m-s-symed-labs-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-hyd-2012-14-m-s-hetero-drugs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-hyd-2012-14-dcit-central-circle-4-hyderabad-m-s-symed-labs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-hyd-2014-14-income-tax-officer-ward-2-kadapa-sri-p-rama-gangi-reddy-kadapa</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-hyd-2013-14-ito-ward-1-1-hyderabad-m-s-blaze-agritech-p-limited-secunderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-hyd-2014-14-m-s-shanti-transport-warangal-income-tax-officer-ward-1-kothagudem</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-hyd-2012-14-spandana-sphoorty-financial-ltd-hyderabad-addl-cit-range-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-hyd-2013-14-ito-ward-2-2-hyderabad-m-s-gorlas-constructions-private-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-jodh-2014-14-m-s-navbharat-marble-indsutries-rajsamand-acit-udaipur</loc>
               <lastmod>2025-04-15T13:42:18.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6752-mum-2008-14-m-s-m-a-textiles-pvt-ltd-mumbai-income-tax-officer-6-3-3-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5700-mum-2011-14-bobby-s-mukherjee-mumbai-dcit-11-2-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-mum-2011-14-dcit-13-2-mumbai-excutor-of-late-smt-jamnaben-gokani-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5904-mum-2011-14-stephen-bernard-mumbai-addl-cit-rg-25-35-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-mum-2011-14-ito-13-2-2-mumbai-executor-of-estate-of-late-smt-jamnaben-j-gokani-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-mum-2011-14-dcit-rg-8-2-mumbai-malhar-traders-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T12:56:07.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2043-mum-2013-14-dhariwal-films-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-mum-2013-14-dhariwal-films-p-ltd-mumbai-ito-tds-1-5-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2481-mum-2013-14-dharma-productions-p-ltd-mumbai-dcit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3491-mum-2012-14-arti-r-kathotia-mumbai-dcit-12-3-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3125-mum-2013-14-acit-24-3-mumbai-rohit-mohit-construction-corpn-mumbai</loc>
               <lastmod>2025-04-13T20:42:02.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4919-mum-2013-14-sholapur-organics-p-ltd-mumbai-ito-8-3-1-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-kol-2012-14-bankura-unnayani-institute-f-engineering-kolkata-cit-durgapur-durgapur</loc>
               <lastmod>2025-04-21T07:50:30.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3003-del-2014-14-sh-pushpender-kumar-goyal-hisar-cit-hisar</loc>
               <lastmod>2025-04-21T08:36:39.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4189-del-2013-14-acit-new-delhi-sh-pragya-arya-new-delhi</loc>
               <lastmod>2025-04-21T07:08:33.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-pun-2013-14-s-m-auto-engineering-pvt-ltd-pune-assistant-commissoner-of-income-tax</loc>
               <lastmod>2025-04-20T06:29:18.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2221-pun-2013-14-assistant-commissioner-of-income-tax-solapur-siddheshwar-sahakari-bank-ltd-solapur</loc>
               <lastmod>2025-04-20T06:29:18.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2227-pun-2013-14-assistant-commissioner-of-income-tax-m-s-patankar-wind-farm-pvt-ltd-satara</loc>
               <lastmod>2025-04-20T06:22:41.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2147-pun-2013-14-smt-shibani-s-pungaliya-district-valuation-officer-i</loc>
               <lastmod>2025-04-20T06:22:40.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-384-ind-2012-16-the-acit-1-2-bhopal-shri-ashok-nanda-bhopal</loc>
               <lastmod>2025-04-19T12:36:23.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-chny-2014-14-acit-trichy-shri-r-rajaram-karur</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-chny-2014-14-acit-tiruppur-meera-textiles-mills-p-ltd-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-chny-2014-14-acit-erode-periyar-primary-industrial-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1907-chny-2014-14-acit-erode-the-chennimalai-kongu-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-chny-2014-14-acit-erode-the-kalikkavalasu-primar-industrial-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-chny-2014-14-l-marimuthu-trichy-dcit-trichy</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-chny-2014-14-chandra-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-chny-2013-14-poppy-apos-s-knitwear-pvt-ltd-chennai-dcit-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4115-mum-2013-14-ito-2-2-1-mumbai-infinity-india-advisors-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:14:06.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-218-del-2013-23-m-s-gda-finvest-amp-trade-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:00:28.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-ctk-2012-14-nasib-singh-ganjam-ito-ganjam</loc>
               <lastmod>2025-04-16T07:49:29.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-ctk-2014-14-gouri-shankar-sharma-angul-cit-bhubaneswar</loc>
               <lastmod>2025-04-16T07:42:26.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ctk-2013-14-konark-transformers-pvt-ltd-cuttack-ito-bangalore</loc>
               <lastmod>2025-04-16T07:35:29.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-del-2014-14-mitsubishi-corporation-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T08:28:29.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3467-mum-2011-14-m-s-unity-infraprojects-ltd-mumbai-dy-cit-cent-cir-45-mumbai</loc>
               <lastmod>2024-10-09T20:48:08.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5958-del-2012-14-delhi-u-p-golden-transport-service-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-18T16:28:57.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-del-2013-14-dcit-new-delhi-m-s-canon-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-18T16:35:50.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4230-del-2010-14-m-s-pragati-finsee-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:01:00.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4704-del-2013-14-ito-new-delhi-shri-pawan-chawla-haryana</loc>
               <lastmod>2025-04-18T15:01:00.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5275-del-2013-14-dcit-new-delhi-m-s-precision-pipes-amp-profiles-co-ltd-new-delhi</loc>
               <lastmod>2025-04-18T15:01:00.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-17-nag-2013-17-shri-krishna-choudhary-nagpur-acit-central-circle-1-3-nagpur</loc>
               <lastmod>2025-04-12T00:14:06.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3141-del-2012-14-ito-new-delhi-m-s-be-office-automation-products-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3309-del-2010-14-dcit-new-delhi-m-s-apporva-extrusion-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5421-del-2011-14-ito-new-delhi-m-s-indo-swedish-instruments-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-coch-2014-14-geojit-bnp-paribas-financial-services-ltd-cochin-the-adcit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-coch-2014-14-padinjarekkara-agencies-p-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-coch-2013-14-the-morazha-kallissery-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-coch-2013-14-the-morazha-kallissery-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-10T07:45:16.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-chny-2007-14-dcit-chennai-mrs-rajamani-and-smt-l-suguna-legal-heirs-of-late-shri-g-ramasamy-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-chny-2012-14-m-s-arkema-peroxides-india-private-ltd-chennai-addl-cit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-del-2013-14-acit-new-delhi-m-s-sri-lankan-airlines-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4402-del-2012-14-dcit-new-delhi-m-s-metso-minerals-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-07T14:21:39.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2269-chny-2013-14-dcit-chennai-m-s-avalon-technologies-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-chny-2013-14-dcit-chennai-m-s-avalon-technologies-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-chny-2013-14-acit-chennai-dart-global-logistics-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-chny-2012-14-acit-trichy-m-s-harihar-dwellings-pvt-ltd-trichy</loc>
               <lastmod>2025-07-07T14:10:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-chny-2012-14-sae-india-chennai-dit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-chny-2014-14-rks-chraitable-trust-trichy-cit-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-ahd-2011-14-the-acit-osd-circle-9-ahmedabad-m-s-shree-parshwanath-construction-corporation-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-ahd-2011-14-druvraj-construction-co-g-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-ahd-2011-14-shri-vipul-kantilal-vachhani-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-ahd-2012-14-shri-jitendra-laljibhai-tandel-valsad-the-income-tax-officer-ward-2-valsad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-886-ahd-2011-14-marck-biosciences-ltd-ahmedabad-the-addl-cit-range-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-ahd-2011-14-the-ito-ward-8-1-ahmedabad-yogendra-ambalal-sarkar-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-ahd-2011-14-the-ito-ward-8-1-ahmedabad-dilip-ambalal-sarkar-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ahd-2011-14-the-acit-osd-circle-9-ahmedabad-m-s-safal-organisers-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-ahd-2010-14-shri-hemantsinh-b-gohil-bhavnagar-the-income-tax-officer-ward-2-3-bhavnagar</loc>
               <lastmod>2025-07-29T13:51:18.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2505-ahd-2007-14-the-dcit-central-circle-1-2-ahmedabad-vimal-oil-amp-foods-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-nag-2017-17-shri-ramdeobaba-charitable-society-akola-addl-c-i-t-tds-range-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-nag-2015-17-a-c-i-t-akola-circle-akola-shri-chandrkant-subhashrao-thakre-huf-washim</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-nag-2015-17-worth-capital-finance-ltd-nagpur-joint-cit-range-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-nag-2015-17-sanmitra-urban-coop-bank-ltd-akola-dy-cit-akola-circle-akola</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-nag-2015-17-shri-deepak-suresh-gadge-nagpur-joint-cit-cir-i-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-364-ahd-2009-24-the-dcit-central-circle-1-baroda-shri-jagdishchandra-t-dave-baroda</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-434-ahd-2012-16-dr-keyur-parikh-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ctk-2013-14-amiya-kumar-sahoo-jajpur-ito-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ctk-2013-14-radha-shyam-panda-cuttack-ito-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ctk-2014-14-kamlesh-roy-malkanagiri-ito-koraput</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-ctk-2012-14-m-s-odisha-power-generation-corporation-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-kol-2008-14-dcit-circle-10-kolkata-m-s-shiva-wheels-p-ltd-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koneru-rajendra-prasad-union-of-india-rep-by-its-secretary-ministry-of-finance-north-block-new-delhi-others-23819</loc>
               <lastmod>2025-09-18T06:59:00.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jaipur-development-authority-jaipur-the-commissioner-of-income-tax-jaipur-and-the-assistant-commissioner-of-income-tax-jaipur-4075-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-hyderabad-balaji-steel-profiles-247</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-andhra-pradesh-hyderabad-singh-poultry-limited-hyderabad-211-242-of-2003</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-andhra-pradesh-u2013-ii-hyderabad-sirpur-paper-mills-ltd-234-2003</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/travancore-rubbers-ltd-the-commercial-tax-officer-commercial-taxes-special-circle-kottayam-and-the-kerala-agricultural-income-tax-appellate-tribunal-addl-bench-kottayam-19235</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-y-anand-kumar-joint-managing-director-regional-provident-fund-commissioner-office-of-the-provident-fund-commissioner-kozhikode-and-assistant-provident-fund-commissioner-provident-fund-sub-regional-office-kannur-and-the-recovery-officer-provident-fund-sub-regional-office-kannur-35232</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-shri-ajay-kumar-singla-181</loc>
               <lastmod>2025-09-18T07:08:23.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-joint-commissioner-of-income-tax-amoli-organics-ltd-47-2002</loc>
               <lastmod>2025-09-18T07:06:35.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-viswanathan-the-agricultural-income-tax-commercial-tax-officer-vat-circle-sulthan-bathery-and-the-deputy-commissioner-appeals-department-of-commercial-taxes-kozhikode-and-the-deputy-commissioner-commercial-taxes-kalpetta-and-the-deputy-tahsildar-revenue-recovery-thaluk-office-thirur-malappuram-28075</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-gopalakrishnan-the-commissioner-of-income-tax-18745</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-attavara-mangalore-and-the-asst-commissioner-of-income-tax-central-circle-c-r-building-attavara-mangalore-smt-yashoda-shetty-anugraha-opp-bejal-church-bejal-mangalore-and-shri-sudheer-prasad-shetty-anugraha-opp-bejal-church-bejal-mangalore-926-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-deputy-commissioner-of-income-tax-circle-2-2-c-r-building-queens-road-bangalore-brindvan-alloys-ltd-4th-phase-peenya-industrial-area-off-tumkur-road-peenya-bangalore-855-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-assistant-commissioner-of-income-tax-circle-7-1-c-r-building-queens-road-bangalore-mr-sarosh-nowrojee-burjorjee-since-dead-by-l-rs-zenobya-sarosh-burjorjee-1025-2008-1026-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-commissioner-of-income-tax-bangalore-ii-ub-global-corporation-ltd-amalgamated-with-united-breweries-holdings-ltd-3640-2013</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nissan-polyplast-income-tax-officer-ward-4-or-his-successor-704-2008</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/black-pearl-hotels-pvt-ltd-the-deputy-commissioner-of-income-tax-circle-u2013-11-1-bangalore-8-2009</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayan-construction-co-asstt-commissioner-of-income-tax-350-2002</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/y-ramachandra-reddy-addl-cit-assts-sr-v-hyderabad-196</loc>
               <lastmod>2025-12-25T08:45:19.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-triveni-textiles-the-income-tax-officer-bapatla-153-2002-161-2003</loc>
               <lastmod>2025-12-25T08:45:19.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-dy-c-i-t-asstt-25-2002</loc>
               <lastmod>2025-12-25T09:55:21.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-alkalies-chemicals-ltd-dy-c-i-t-asstt-25-2002</loc>
               <lastmod>2025-12-25T09:55:21.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-jpr-2012-14-m-s-paharganj-grih-nirman-sahkari-samiti-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-06T07:13:36.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-challa-gunaranjan-income-tax-department-262-2014</loc>
               <lastmod>2025-12-25T08:45:19.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-del-2013-14-m-s-bhushan-steel-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5452-del-2012-14-shri-jagtar-singh-new-delhi-ito-rudrapur</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-mum-2012-14-viresh-g-sheth-mumbai-ito-23-3-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-206-mum-2014-23-harnam-singh-kulbirsingh-mumbai-dcit-22-2-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2582-mum-2011-14-general-mills-india-p-ltd-mumbai-addl-cit-10-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4259-mum-2013-14-bhagwati-interiors-mumbai-acit-cir-15-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-mum-2011-14-hbl-global-p-ltd-mumbai-asst-cit-rg-6-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5078-mum-2013-14-dcit-10-3-mumbai-vitae-international-accounting-service-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2435-mum-2013-14-acit-24-3-mumbai-prayas-writing-instruments-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6296-mum-2012-14-ocean-arts-amp-mercantiale-p-ltd-mumbai-dcit-8-1-osd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/centum-electronics-ltd-deputy-commissioner-of-income-tax-circle-11-2-31486</loc>
               <lastmod>2025-12-25T07:55:23.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4929-mum-2011-14-huzaifa-abdul-hamid-merchant-mumbai-ito-13-3-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-mum-2013-14-a-f-ferguson-amp-co-mumbai-asst-cit-hq-to-cit-11-mumbai</loc>
               <lastmod>2025-04-16T06:28:29.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5684-mum-2010-14-sanghi-motors-bombay-p-ltd-mumbai-acit-7-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-kol-2013-23-m-s-omkarmal-kajaria-family-trust-kolkata-ito-ward-35-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1858-kol-2012-14-v-k-puri-kolkata-a-c-i-t-cir-26-kol-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-kol-2012-14-m-s-bengal-export-corporation-kolkata-dcit-cir-37-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-kol-2012-14-ito-ward-52-1-kolkata-kolkata-smt-usha-chowdhury-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1853-kol-2013-14-i-t-o-wd-35-2-kolkata-kolkata-m-s-international-commercial-centre-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-kol-2012-14-dcit-circle-8-kolkata-kolkata-m-s-baljit-securities-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-kol-2012-14-a-c-i-t-cir-3-kolkata-kolkata-m-s-dwarkesh-engineering-works-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-mum-2012-14-addl-cit-rg-15-3-mumbai-shah-builders-amp-developers-navi-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3920-mum-2010-14-ito-20-1-1-mumbai-ayyoor-pokar-abdul-kader-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-mum-2011-14-ahcl-pel-mumbai-ito-wd-24-1-4-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3933-mum-2010-14-acit-20-1-mumbai-ayyoor-pokar-abdul-kader-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-73-kol-2011-16-dcit-cc-v-kolkata-kolkata-purushottam-das-mimani-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-kol-2011-16-m-s-ganesh-wheat-products-pvt-ltd-kolkata-dcit-central-circle-v-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-kol-2012-14-sanjib-kumar-ghosh-kolkata-ito-ward-30-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-kol-2012-14-dcit-circle-6-kolkata-kolkata-m-s-g-k-k-capital-markets-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-kol-2010-14-dcit-circle-1-kolkata-kolkata-shri-subir-poddar-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-113-del-2013-23-sh-vijay-aggarwal-faridabad-dcit-faridabad</loc>
               <lastmod>2025-04-16T16:00:31.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-jodh-2014-14-ito-udaipur-shri-nirmal-kumar-matta-udaipur</loc>
               <lastmod>2025-04-16T10:42:27.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-jodh-2014-14-smt-narbada-devi-bagwan-jaipur-dcit-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-jpr-2012-14-acit-jaipur-shri-radha-kishan-beniwal-jaipur</loc>
               <lastmod>2025-04-21T08:36:42.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-hyd-2014-14-amd-research-amp-development-center-india-private-limited-hyderabad-asst-director-of-income-tax-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-hyd-2008-14-ushodaya-enterprises-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-888-hyd-2014-14-d-satyanarayana-raju-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-hyd-2014-14-m-s-rohini-greenlands-pvt-ltd-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-hyd-2014-14-dy-cit-central-circle-9-hyderabad-m-s-dhanishta-bio-tech-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-hyd-2013-14-dy-cit-circle-3-3-hyderabad-m-s-victory-electricals-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-hyd-2014-14-knoah-solutiuons-pvt-ltd-hyderabad-ito-ward-2-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-hyd-2012-14-hsbc-electronic-data-processing-india-private-limited-hyderabad-the-asst-cit-circle-2-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-hyd-2014-14-dy-cit-circle-3-1-hyderabad-m-s-shri-ram-chits-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-hyd-2013-14-m-s-bharti-airtel-limited-hyderabad-dy-cit-circle-14-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-804-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-hetero-labs-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-pun-2014-14-clarion-techonologies-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:36:19.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-pun-2012-14-acit-cent-cir-1-nashik-m-s-vsg-health-care-nashik</loc>
               <lastmod>2025-04-20T06:57:19.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-pun-2012-14-acit-nashik-m-s-vsg-health-care-nashik</loc>
               <lastmod>2025-04-20T06:57:19.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-pun-2012-14-acit-nashik-m-s-vsg-health-care-nashik</loc>
               <lastmod>2025-04-20T06:57:19.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-del-2010-14-shahi-export-house-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T06:16:07.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-bang-2013-14-jyoti-co-op-credit-society-ltd-bagalkot-ito-bagalkot</loc>
               <lastmod>2025-04-21T10:36:29.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-asr-2014-14-m-s-lajwanti-cotton-ginning-factory-bathinda-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-20T17:08:30.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-asr-2014-14-sh-vinod-kumar-rampura-phul-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-20T17:08:30.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-pun-2012-14-vishnu-mahadev-matere-pune-addl-c-i-t-pune</loc>
               <lastmod>2025-04-21T04:43:24.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-pun-2013-14-rathi-brothers-madras-limited-pune-asst-cit-circle-6-pune</loc>
               <lastmod>2025-04-21T04:43:24.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-pun-2007-14-sangamner-bhag-sahakari-sakhar-karkhana-ltd-amrutnagar-acit-ahmednagar-circle-ahmednagar-ahmednagar</loc>
               <lastmod>2025-04-21T04:43:24.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-pun-2013-14-shri-sunil-motiram-jagtap-nashik-ito-ward-1-3-nashik</loc>
               <lastmod>2025-04-21T04:43:22.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1921-pun-2013-14-amol-ramesh-bacchewar-latur-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:22.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-pun-2013-14-murkute-bhanudas-kashinath-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:22.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-pun-2013-14-iliyas-badshah-shaikh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-pun-2013-14-m-s-bhagwati-constructions-nashik-income-tax-officer</loc>
               <lastmod>2025-04-21T04:43:23.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-pan-2014-14-saraswat-co-op-bank-ltd-samadevi-galli-mumbai-income-tax-officer-tds-ward-belgaum</loc>
               <lastmod>2025-04-20T03:08:08.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pan-2014-14-the-ramdurg-taluka-primary-teachers-co-op-society-ltd-belgaum-income-tax-officer-ward-1-belgaum</loc>
               <lastmod>2025-04-20T03:29:15.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-pun-2013-14-agricultural-produce-market-committee-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-20T05:36:07.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-pan-2014-24-m-s-kptcl-employees-co-op-credit-society-ltd-belgaum-income-tax-officer-ward-1-gokak-gokak</loc>
               <lastmod>2025-04-20T03:15:15.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-pan-2014-14-asst-commissioner-of-income-tax-circle-1-1-panaji-m-s-the-goa-state-co-op-housing-finance-amp-federatin-ltd-panaji</loc>
               <lastmod>2025-04-20T03:22:06.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-pan-2014-14-shri-maruti-sahkari-pattina-sang-niyamit-karwar-income-tax-officer-ward-1-karwar</loc>
               <lastmod>2025-04-20T03:21:59.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-hyd-2012-14-m-s-hetero-labs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2744-del-2007-14-sarvjit-singh-dcit-circle-25-1</loc>
               <lastmod>2025-04-16T15:35:30.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-hyd-2013-14-dy-cit-circle-2-1-hyderabad-m-s-karvy-insurance-broking-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-hyd-2014-14-income-tax-officer-ward-16-2-hyderabad-m-s-peeti-real-estate-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-hyd-2014-14-amd-research-amp-development-center-india-private-limited-hyderabad-asst-director-of-income-tax-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-hyd-2012-14-income-tax-officer-ward-16-1-hyderabad-m-s-ushodaya-enterprises-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-hyd-2014-14-m-s-chitta-farms-pvt-ltd-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-del-2012-14-ito-new-delhi-m-s-neha-plastics-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T09:00:27.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-jodh-2014-14-dcit-udaipur-m-s-miraj-projects-ltd-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-jodh-2014-14-ito-udaipur-m-s-maharana-mewar-historical-pubication-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-jpr-2012-14-ito-ajmer-smt-sohni-devi-mishra-ajmer</loc>
               <lastmod>2025-04-21T03:01:29.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-jpr-2012-14-shri-sumit-kumar-shah-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T18:35:25.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-jpr-2010-14-acit-jaipur-bob-housing-finance-limited-jaipur</loc>
               <lastmod>2025-04-21T08:15:29.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-jodh-2014-14-acit-udaipur-m-s-jitendra-sharma-amp-party-udaipur</loc>
               <lastmod>2025-04-16T10:42:28.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2818-del-2009-14-m-s-myna-electronics-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T03:42:47.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-hyd-2012-14-m-s-hetero-drugs-limited-hyderabad-dy-cit-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-hyd-2012-14-m-s-symed-labs-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-hyd-2012-14-m-s-symed-labs-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4443-del-2013-14-dcit-new-delhi-m-s-study-overseas-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:00:29.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-del-2013-14-dcit-new-delhi-m-s-plaza-partners-new-delhi</loc>
               <lastmod>2025-04-18T09:28:45.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-del-2012-14-acit-new-delhi-m-s-plaza-partners-new-delhi</loc>
               <lastmod>2025-04-18T09:28:45.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3963-del-2012-14-ito-new-delhi-m-s-numex-techbuild-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T16:49:53.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-jpr-2011-14-ito-jaipur-shri-tulsi-ram-modi-jaipur</loc>
               <lastmod>2025-04-21T10:08:44.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-bang-2013-14-m-s-noorani-properties-ltd-cit</loc>
               <lastmod>2025-04-21T13:29:31.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pan-2012-14-gagabyte-technological-india-p-ltd-asst-commissioner-of-income-tax-margao</loc>
               <lastmod>2025-04-15T19:56:26.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1416-del-2013-14-dcit-new-delhi-sh-ganga-singh-new-delhi</loc>
               <lastmod>2025-04-15T16:35:23.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-lkw-2013-14-income-tax-officer-iv-1-lucknow-shri-gopal-krishna-chaudhary-lucknow</loc>
               <lastmod>2022-04-07T06:19:50.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-lkw-2013-14-m-s-cane-development-council-balrampur-income-tax-officer-gonda</loc>
               <lastmod>2022-04-07T06:19:50.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-375-ind-2012-16-shri-ashok-nanda-bhopal-the-dcit-1-2-bhopal</loc>
               <lastmod>2022-04-07T06:20:48.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-268-del-2012-23-m-s-spaze-tower-pvt-ltd-gurgaon-dcit-faridabad</loc>
               <lastmod>2022-04-07T06:24:25.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-jodh-2014-14-ito-rajsamand-m-s-shubh-mines-pvt-ltd-rajsamand</loc>
               <lastmod>2025-04-21T03:08:22.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-jodh-2013-24-m-s-mohta-construction-co-bikaner-acit-bikaner</loc>
               <lastmod>2025-04-19T13:15:25.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-109-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-drugs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-107-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-drugs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-108-hyd-2012-23-dcit-central-circle-4-hyderabad-hetero-drugs-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-369-mum-2014-24-grishma-construction-amp-trading-pvt-ltd-mumbai-ito-9-1-4-mumbai</loc>
               <lastmod>2025-04-14T10:49:05.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-mum-2011-14-grauer-amp-well-i-ltd-mumbai-d-c-i-t-range-9-1-mumbai</loc>
               <lastmod>2025-04-16T12:49:28.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-ahd-2014-24-dharti-nagrik-sharafi-sahkari-mandali-ltd-palanpur-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-ahd-2014-24-m-s-market-mover-baroda-the-income-tax-officer-tds-2-baroda</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3248-ahd-2008-14-the-ito-ward-5-1-baroda-shri-pokhraj-p-doshi-baroda</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3421-ahd-2010-14-m-s-alembic-limited-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-ahd-2010-14-the-acit-vapi-circle-vapi-m-s-bhagat-textile-engineers-dadra</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2013-14-shri-gaurav-s-verma-ahmedabad-the-cit-iv-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2149-ahd-2011-14-the-ito-ward-2-ahmedabad-jhaveri-trading-amp-investment-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2708-ahd-2010-14-m-s-alpanil-industries-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-rjt-2013-14-shri-dhiraj-ishwarlal-gogia-rajkot-gujarat-the-deputy-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-rjt-2013-14-khimjibhai-bhimjibhai-sisodiya-veraval-the-income-tax-officer-ward-1-4-veraval</loc>
               <lastmod>2025-05-19T13:26:34.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-del-2012-14-acit-new-delhi-sh-nikhil-chopra-new-delhi</loc>
               <lastmod>2025-04-16T09:00:29.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-chandi-2013-23-sh-krishan-kumar-goyal-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:21:45.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-chandi-2014-24-mrs-gurjeet-kaur-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T19:07:50.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-chandi-2014-14-viking-garments-ambala-city-addl-cit-ambala-city</loc>
               <lastmod>2025-05-02T18:12:02.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-chandi-2013-14-m-s-venus-woollen-mills-ludhiana-cit-iii-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-chandi-2014-14-dcit-chandigarh-m-s-bnal-prefabs-p-ltd-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-chandi-2013-14-the-patiala-improvement-trust-patiala-acit-patiala</loc>
               <lastmod>2025-05-02T18:12:02.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-chandi-2011-14-jct-electronics-limited-mohali-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-chandi-2014-14-m-s-msj-amp-sons-realtors-amp-promoters-pvt-ltd-mohali-ito-mohali</loc>
               <lastmod>2025-05-02T18:12:02.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-chandi-2011-14-m-s-mobisoft-tele-solutions-p-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:03.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-chandi-2014-14-m-s-varun-steel-casting-pvt-ltd-mandi-gobindgarh-dcit-mandi-gobindgarh</loc>
               <lastmod>2025-05-02T18:12:03.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-chandi-2013-14-dcit-chandigarh-sh-amarjit-goyal-chandigarh</loc>
               <lastmod>2025-05-02T18:12:03.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-chandi-2013-14-sh-noor-mohd-malerkotla-ito-malerkotla</loc>
               <lastmod>2025-05-02T18:12:02.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-chandi-2014-14-prem-vashisht-panchkula-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-chandi-2014-14-m-s-sukhmani-mega-structures-pvt-ltd-patiala-acit-patran</loc>
               <lastmod>2025-05-02T18:12:02.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-chandi-2014-14-dcit-chandigarh-sh-harish-goyal-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-chandi-2013-14-sh-naresh-malhotra-ludhiana-acit</loc>
               <lastmod>2025-05-02T18:12:02.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-chandi-2011-14-m-s-dream-amp-beauty-chartitable-trust-regd-ludhiana-cit-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-chandi-2014-14-sh-gautam-garg-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-05-02T18:12:02.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-chandi-2014-14-sh-jawahar-lal-jain-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:12:02.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-chandi-2009-14-m-s-shahbad-co-op-sugar-mills-ltd-kurukshetra-acit-kurukshetra</loc>
               <lastmod>2025-05-02T18:12:02.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3922-mum-2006-14-m-s-industrial-development-bank-of-india-ltd-mumbai-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3699-mum-2010-14-late-shri-harshad-s-mehta-through-l-h-smt-jyoti-h-mehta-mumbai-dcit-c-c-23-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3370-mum-2004-14-m-s-industrial-develop-ment-bank-of-india-mumbai-the-dy-cit-rg-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-mum-2013-14-acit-25-2-mumbai-mangesh-t-sawant-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6000-mum-2011-14-dcit-9-2-mumbai-mansi-share-amp-stock-advisors-pvt-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-350-mum-2014-24-jude-medical-hong-kong-ltd-dit-it-rg-2-1</loc>
               <lastmod>2025-04-14T21:00:09.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-207-mum-2014-23-madison-communications-p-ltd-mumbai-dcit-tds-1-1-mumbai</loc>
               <lastmod>2025-04-14T03:56:04.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-mum-2009-14-dcit-cen-cir-1-thane-bharat-udyog-ltd-navi-mumbai</loc>
               <lastmod>2025-04-13T09:56:00.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-del-2011-14-ito-rohtak-shri-pawan-khurana-bahadurgarh</loc>
               <lastmod>2025-04-18T15:01:00.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3546-mum-2011-14-bhavya-manoj-dhupelia-now-mr-s-bhavya-s-shanbhag-mumbai-dcit-cen-cir-i-mumbai</loc>
               <lastmod>2025-04-13T03:56:00.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4562-mum-2007-14-the-acit-rg-1-1-mumbai-m-s-associated-cement-co-ltd-mumbai</loc>
               <lastmod>2025-04-13T03:49:08.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8025-mum-2010-14-bharat-jayantilal-patel-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-13T19:42:05.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-hyd-2013-14-the-acit-cir-7-1-hyderabad-m-s-surabhi-automobiles-hyderabad</loc>
               <lastmod>2025-04-19T08:49:48.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-del-2012-14-lala-khajan-singh-lalta-prasad-charitable-trust-muzaffarnagar-cit-muzaffarnagar</loc>
               <lastmod>2025-04-18T14:22:00.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-bang-2012-14-dcit-bangalore-m-s-mysore-minerals-ltd-bangalore</loc>
               <lastmod>2025-04-17T12:42:45.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gta-1-nag-2007-17-surendra-kumar-jain-acgt</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-lkw-2011-14-acit-3-kanpur-m-s-pacific-leather-finishers-kanpur</loc>
               <lastmod>2024-10-09T20:48:08.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-lkw-2013-14-dy-commissioner-of-income-tax-ii-kanpur-m-s-satish-cold-storage-kanpur</loc>
               <lastmod>2024-10-09T20:48:08.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-126-ahd-2010-16-shri-nagindas-t-kapadia-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-bang-2014-14-ddit-karnataka-state-muslim-federation</loc>
               <lastmod>2025-04-17T12:56:46.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-mum-2013-14-harsh-estates-p-ltd-mumbai-asst-cit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-13T14:21:04.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4790-del-2010-14-acit-new-delhi-m-s-harper-collins-publishers-india-ltd-new-delhi</loc>
               <lastmod>2025-04-16T08:28:27.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-pun-2013-14-assistant-commissioner-of-income-tax-yeshwant-sahakari-bank-ltd-miraj</loc>
               <lastmod>2025-04-20T06:22:40.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9089-mum-2010-14-sovereign-securities-p-ltd-mumbai-acit-4-2-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-ahd-2011-14-mathuraprasad-c-pandey-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-12T02:35:03.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-ahd-2005-14-vadilal-dairy-international-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-12T02:35:03.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-ahd-2010-14-shri-kishore-r-pithva-ahmedabad-the-income-tax-officer-ward-12-2-ahmedabad</loc>
               <lastmod>2025-04-12T02:35:03.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-ahd-2014-24-m-s-sudarshan-petroleum-baroda-the-income-tax-officer-ward-2-5-baroda</loc>
               <lastmod>2025-04-12T02:28:03.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-del-2012-14-m-s-rathi-ispat-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:50.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-del-2013-14-rama-shanker-khanna-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:49.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-hyd-2014-14-the-andhra-pradesh-state-co-operative-bank-ltd-secunderabad-addl-cit-range-2-hyderabad</loc>
               <lastmod>2025-04-19T02:28:50.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-hyd-2011-14-acit-circle-10-1-hyderabad-sri-g-v-n-sreedhar-raju-secunderabad</loc>
               <lastmod>2025-04-19T04:00:51.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-del-2013-14-gangwal-carriers-pvt-ltd-jaipur-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:28:57.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5142-del-2012-14-ddit-new-delhi-m-s-sumitomo-corporation-japan-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-lkw-2011-14-asstt-commissioner-of-income-tax-i-kanpur-m-s-shyam-saree-centre-kanpur</loc>
               <lastmod>2025-04-15T19:07:24.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-lkw-2014-14-income-tax-officer-4-2-lucknow-m-s-mamta-modern-school-samiti-lucknow</loc>
               <lastmod>2025-04-19T16:00:59.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7606-mum-2012-14-t-l-palani-kumar-mumbai-jcit-rg-19-3-mumbai</loc>
               <lastmod>2025-04-13T03:42:08.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6621-mum-2012-14-adit-e-ii-1-mumbai-goregaon-sports-club-mumbai</loc>
               <lastmod>2025-04-13T12:56:07.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-bang-2013-14-resil-chemicals-pvt-ltd-dcit</loc>
               <lastmod>2025-04-16T19:35:41.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-bang-2014-14-mehul-ratilal-shah-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-16T19:35:38.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4962-mum-2013-14-tata-communications-ltd-formerly-videsh-samachar-nigam-ltd-mumbai-dcit-1-3-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5485-mum-2012-14-a-c-i-t-22-3-navi-mumbai-sai-food-services-navi-mumbai</loc>
               <lastmod>2025-04-13T14:21:00.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-lkw-2014-14-the-income-tax-officer-tds-bareilly-food-corporation-of-india-sitapur</loc>
               <lastmod>2025-04-19T15:29:02.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-lkw-2012-14-smt-nagmi-khatoon-barabanki-income-tax-officer-barabanki</loc>
               <lastmod>2025-04-19T15:29:04.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-bang-2013-14-dcit-bangalore-m-s-karnataka-state-seeds-corporation-ltd-bangalore</loc>
               <lastmod>2025-04-17T09:42:38.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-bang-2011-14-m-s-vishwas-builders-mangalore-cit-mangalore</loc>
               <lastmod>2025-04-17T09:00:39.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-bang-2013-14-m-s-honnali-urban-credit-co-operative-society-ltd-cit</loc>
               <lastmod>2025-04-17T09:00:39.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3637-del-2014-14-sh-tejpal-singh-kohli-new-delhi-cit-xi-new-delhi</loc>
               <lastmod>2025-04-18T17:14:48.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-del-2013-14-transocean-offshore-international-ventures-ltd-new-delhi-addl-dit-dehradun</loc>
               <lastmod>2025-04-18T17:14:48.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-159-ahd-2011-23-m-s-asian-engineering-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-110-coch-2013-23-st-francis-clay-works-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-coch-2013-23-sri-e-d-sabu-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-114-coch-2013-23-m-s-new-kerala-investments-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-61-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-coch-2013-23-sri-e-d-jaison-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-coch-2013-23-e-t-devassy-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-111-coch-2013-23-st-francis-clay-works-trichur-dcit-trichur</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-59-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-lkw-2013-23-shri-udai-chand-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2024-10-09T22:09:17.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-lkw-2013-14-naveen-sewani-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-15T19:21:24.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-lkw-2012-14-ram-kumar-basti-income-tax-officer-basti</loc>
               <lastmod>2025-04-15T19:21:24.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-lkw-2012-14-asstt-commissioner-of-income-tax-6-kanpur-m-s-vision-research-amp-management-pvt-ltd-kanpur</loc>
               <lastmod>2025-04-15T19:28:25.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2025-04-15T19:35:24.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-del-2013-14-m-s-dcm-international-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:49:29.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-del-2013-14-ito-new-delhi-sh-sunil-kumar-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3494-del-2012-14-shree-pal-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:42:30.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-bang-2014-14-bellary-kashi-vishwanatha-setty-davangere-cit-davangere</loc>
               <lastmod>2025-04-16T19:35:38.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-bang-2013-14-ddit-m-s-joggere-family-chartitable-trust</loc>
               <lastmod>2025-04-17T09:07:34.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-bang-2013-14-ito-bangalore-smt-kusuma-rao-bangalore</loc>
               <lastmod>2025-04-17T09:07:34.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-coch-2014-14-dcit-cochin-m-s-cochin-shipyard-ltd-cochin</loc>
               <lastmod>2022-04-24T08:32:58.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T09:23:08.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-coch-2013-14-dcit-thrissur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T09:23:10.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-coch-2013-14-dcit-trichur-m-s-edassery-ceramics-trichur</loc>
               <lastmod>2022-04-24T09:23:03.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T09:23:06.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-coch-2013-14-dcit-trichur-sri-e-d-jaison-trichur</loc>
               <lastmod>2022-04-24T09:07:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-coch-2013-14-dcit-trichur-sri-e-d-sabu-thrissur</loc>
               <lastmod>2022-04-24T08:58:14.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-lkw-2014-14-m-s-nandganj-sihori-sugar-company-ltd-lucknow-income-tax-officer-tds-faizabad</loc>
               <lastmod>2022-04-24T12:10:47.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-lkw-2013-14-shri-raj-kumar-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:12:25.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-lkw-2012-14-madhyanchal-vidyut-vitaran-nigam-ltd-lucknow-dy-commissioner-of-income-tax-tds-lucknow</loc>
               <lastmod>2022-04-24T12:12:25.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-shri-udai-chand-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:12:25.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-lkw-2013-14-smt-asha-chaurasia-lucknow-joint-commissioner-of-income-tax-osd-lucknow</loc>
               <lastmod>2022-04-24T12:11:05.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-lkw-2013-14-dy-commissioner-of-income-tax-lucknow-smt-asha-chaurasia-lucknow</loc>
               <lastmod>2022-04-24T12:11:45.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-mum-2011-14-acit-5-2-mumbai-midday-multimedia-ltd-mumbai</loc>
               <lastmod>2025-04-13T12:56:06.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-bang-2014-14-dcit-m-s-webb-india-pvt-ltd</loc>
               <lastmod>2025-04-13T22:14:05.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5622-del-2012-14-ito-rishikesh-shri-devlok-tirth-yatra-samiti-uttrakhand</loc>
               <lastmod>2025-04-18T13:57:04.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-lkw-2014-14-m-s-nandganj-sihori-sugar-company-ltd-lucknow-income-tax-officer-tds-faizabad</loc>
               <lastmod>2025-04-19T15:56:58.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-lkw-2014-14-dy-commissioner-of-income-tax-gonda-shri-chandra-shekhar-pandey</loc>
               <lastmod>2025-04-19T16:07:58.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5182-del-2013-14-m-s-corwis-pharmaceuticals-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:28:57.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5638-del-2012-14-ito-ghaziabad-m-s-delhi-u-p-golden-transport-services-ghaziabad</loc>
               <lastmod>2025-04-18T16:28:57.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-del-2011-14-penthea-builders-amp-developers-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:00:51.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2973-del-2013-14-sh-pawan-kumar-jain-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2768-del-2013-14-sh-ramesh-batta-meerut-cit-kanpur</loc>
               <lastmod>2025-04-18T17:00:50.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-ind-2013-14-shri-mukesh-sharma-bhopal-the-commissioner-of-income-tax-bhopal</loc>
               <lastmod>2025-04-19T12:36:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-lkw-2013-14-asstt-commissoner-of-income-tax-kanpur-m-s-ganga-brick-field-kanpur</loc>
               <lastmod>2025-04-19T15:36:01.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-ctk-2014-24-hrushikesh-das-bhubaneswar-ito-ward-2-3-bhubaneswar</loc>
               <lastmod>2025-04-21T18:29:53.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-pun-2013-14-assistant-commissioner-of-income-tax-solapur-siddheshwar-sahakari-bank-ltd-solapur</loc>
               <lastmod>2025-04-20T06:29:18.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-pun-2013-14-income-tax-officer-pune-smt-leena-alekar-pune</loc>
               <lastmod>2025-04-20T05:42:59.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-pun-2013-14-deputy-commissioner-of-income-tax-shri-abhay-shantilal-parmar-pune</loc>
               <lastmod>2025-04-20T05:42:59.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-pun-2013-14-vishwas-vishwanath-deshmukh-huf-pune-ito-ward-3-1-pune</loc>
               <lastmod>2025-04-20T06:15:37.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-pun-2013-14-ito-ward-3-1-pune-vishwas-v-deshmukh-huf-pune</loc>
               <lastmod>2025-04-20T06:15:37.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5713-del-2010-14-dcit-new-delhi-m-s-gandhi-vidya-mandir-rajasthan</loc>
               <lastmod>2025-05-21T09:58:40.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2674-mum-2012-14-ddit-e-1-1-mumbai-m-i-g-cricket-club-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-mum-2011-14-asst-c-i-t-circle-21-1-mumbai-dilip-nabera-huf-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5051-mum-2013-14-ito-15-1-4-mumbai-the-maharashtra-mantraliya-va-sanlagana-shaskiya-karamchari-co-op-credit-society-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6214-mum-2012-14-dcit-tds-rg-2-1-mumbai-maharashtra-state-electricity-distribution-co-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8384-mum-2010-14-dcit-2-3-mumbai-sunanda-services-amp-trading-ltd-navi-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ind-2013-14-the-acit-2-1-bhopal-m-s-nsb-bpo-solution-pvt-ltd-bhopal</loc>
               <lastmod>2025-05-21T09:58:40.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-del-2013-14-m-s-ddi-motors-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-120-hyd-2014-24-dcit-cc-2-hyderabad-g-nivedita-reddy-hyderabad</loc>
               <lastmod>2025-04-19T04:42:59.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-mum-2012-14-juniper-hotels-p-ltd-mumbai-dcit-rg-10-1-mumbai</loc>
               <lastmod>2025-04-13T13:35:03.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3991-mum-2013-14-jai-corp-ltd-mumbai-cit-cen-iii-mumbai</loc>
               <lastmod>2025-04-13T13:35:03.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-nag-2014-17-asstt-c-i-t-central-cir-2-3-nagpur-m-s-gupta-coal-india-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-nag-2015-17-a-c-i-t-cir-1-nagpur-shri-satish-munde-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-nag-2015-17-a-c-i-t-2-1-nagpur-shri-raju-pandurang-dhoble-nagpur</loc>
               <lastmod>2025-04-20T02:01:16.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-nag-2014-17-acit-circle-4-nagpur-m-s-armors-developers-p-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:01:17.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-nag-2014-17-shilpa-re-rollers-pvt-ltd-now-known-as-shilpa-steel-amp-power-ltd-nagpur-the-asstt-c-i-t-circle-2-nagpur</loc>
               <lastmod>2025-04-20T02:01:17.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-nag-2017-17-shri-sopan-ramesh-godbole-amravati-income-tax-officer-ward-1-amravati</loc>
               <lastmod>2025-04-20T02:01:15.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-nag-2017-17-shri-sudhir-ganeshrao-jadhav-a-c-i-t-akola-circle-akola</loc>
               <lastmod>2025-04-20T02:01:16.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-nag-2014-17-shri-milind-wasudeo-deshkar-nagpur-income-tax-officer-ward-1-1-nagpur</loc>
               <lastmod>2025-04-20T02:08:05.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-viz-2013-14-the-acit-circle-4-1-visakhapatnam-sri-p-raja-rao-visakhapatnam</loc>
               <lastmod>2025-04-21T11:29:34.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-mum-2010-14-ncc-s-m-c-jv-thane-dcit-cir-3-thane</loc>
               <lastmod>2025-04-13T13:07:02.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4638-mum-2008-14-hemlata-j-bhandari-mumbai-ito-25-3-2-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-mum-2011-14-elation-investments-p-ltd-now-merged-with-ridge-business-centre-p-ltd-mumbai-acit-8-1-mumbai</loc>
               <lastmod>2025-04-13T13:07:02.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7446-mum-2012-14-harshadbhai-s-patel-mumbai-dcit-14-2-mumbai</loc>
               <lastmod>2025-04-13T13:07:03.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-mum-2013-14-ratika-foundation-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ctk-2013-14-malaya-kumar-panda-kalahandi-acit-sambalpur</loc>
               <lastmod>2025-04-16T07:42:27.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-hyd-2014-14-govats-foundation-hyderabad-director-of-income-tax-exemptions-hyderabad</loc>
               <lastmod>2025-04-19T01:56:59.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-hyd-2013-14-avr-zinc-products-pvt-ltd-hyderabad-dy-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-19T01:56:59.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8466-mum-2010-14-bipin-chandra-mehta-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:06.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-mum-2013-14-dhariwal-films-p-ltd-mumbai-asst-cit-11-1-mumbai</loc>
               <lastmod>2025-04-13T11:49:07.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3061-mum-2012-14-rajesh-industries-mumbai-ito-14-2-2-mumbai</loc>
               <lastmod>2025-04-13T11:56:02.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-mum-2013-14-dhariwal-films-p-ltd-mumbai-ito-tds-1-5-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-mum-2013-14-dhariwal-films-p-ltd-mumbai-asst-cit-11-1-mumbai</loc>
               <lastmod>2025-04-13T11:56:00.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3441-mum-2013-14-ito-18-1-2-mumbai-the-loyal-co-operative-hsg-society-ltd-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6984-mum-2012-14-amir-a-kapasi-mumbai-ito-15-2-2-mumbai</loc>
               <lastmod>2025-04-13T09:42:05.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-158-del-2014-23-sh-pragya-arya-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T07:08:33.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-hyd-2013-14-dy-cit-circle-3-1-hyderabad-sri-m-malakondaiah-hyderabad</loc>
               <lastmod>2025-04-19T02:28:50.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-hyd-2012-14-late-m-p-chary-hyderabad-asst-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T02:35:57.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-hyd-2014-14-dcit-central-circle-6-hyderabad-sri-g-sanjay-chowdary-hyderabad</loc>
               <lastmod>2025-04-19T04:00:51.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-chny-2013-14-sri-rajalakshmi-enterprises-salem-acit-salem</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-chny-2013-14-sri-rajalakshmi-enterprises-salem-ito-salem</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-chny-2014-14-ito-tiruppur-n-s-p-tex-tiruppur</loc>
               <lastmod>2025-06-05T13:57:13.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-chny-2014-14-acit-erode-aa399-the-chennimalai-industrial-wcs-limited-erode</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-chny-2013-14-jayakrishna-flour-mills-pvt-ltd-salem-acit-salem</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-chny-2014-14-dcit-chennai-laser-words-p-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-chny-2014-14-m-ramakrishnan-chennai-jcit-pondicherry</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-chny-2012-14-acit-chennai-m-s-tropical-agrosystem-india-ltd-chennai</loc>
               <lastmod>2025-06-05T13:57:13.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-chny-2012-23-tropical-agro-system-india-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-06-05T13:57:13.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-chny-2014-14-jesus-calls-chennai-adit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-chny-2014-14-sri-gayathri-timber-amp-hardwares-chennai-ito-krishnagiri</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2078-chny-2014-14-swiss-india-trust-chennai-adit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-chny-2014-14-smt-ritu-devi-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-coch-2013-14-mr-tjomas-john-muthoot-kozhencherry-jcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-coch-2014-14-dcit-cochin-m-s-geojit-financial-services-cochin</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-coch-2014-14-m-s-mathewsons-exports-amp-imports-p-ltd-ernakulam-the-acit-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-coch-2014-14-agape-outreach-kottayam-the-cit-trichur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-coch-2014-14-the-catholic-syrian-bank-ltd-trichur-the-acit-trichur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-coch-2014-14-m-s-hameed-amp-co-engineers-p-ltd-malappuram-the-dcit-tirur</loc>
               <lastmod>2025-07-10T07:45:16.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-93-coch-2014-24-sri-m-k-abdul-rehiman-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-chny-2014-14-sushila-chudiwala-chennai-ito-pondicherry</loc>
               <lastmod>2025-07-07T14:10:02.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-chny-2014-14-acit-chennai-chettinad-quartz-products-limited-kancheepuram</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-chny-2014-14-r-bharathidasan-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-152-del-2014-23-sh-ashok-kumar-sharma-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-del-2012-14-m-s-i-g-builders-amp-promoters-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3308-del-2010-14-dcit-new-delhi-m-s-apporva-extrusion-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5370-del-2012-14-shri-badri-vishal-agarwal-almora-acit-nainital</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3910-del-2013-14-ito-new-delhi-sh-ashok-kumar-sharma-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3123-del-2013-14-acit-new-delhi-sh-amarjeet-singh-sethi-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-chny-2014-24-ito-chennai-sowcar-janaki-chennai</loc>
               <lastmod>2025-07-07T14:10:02.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-del-2012-14-ito-new-delhi-sh-saurabh-aggarwal-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-del-2013-14-acit-new-delhi-m-s-sri-lankan-airlines-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-del-2013-14-m-s-sgsil-geophysical-services-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4414-del-2012-14-m-s-metso-minerals-india-pvt-ltd-gurgaon-addl-cit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-del-2010-14-nokia-india-p-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-5-nag-2016-17-m-s-kasat-builders-amp-construction-pvt-ltd-akola-a-c-i-t-akola-circle-akola</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-nag-2016-17-shri-hukumchand-lalchand-munot-nagpur-i-t-o-tds-ward-1-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-nag-2016-17-i-t-o-tds-ward-1-1-nagpur-shri-hukumchand-lalchand-munot-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-1-nag-2016-17-m-s-shree-palsiddha-construction-a-c-i-t-akola-cir-akola</loc>
               <lastmod>2025-07-10T12:35:27.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-110-ahd-2011-23-yogendra-ambalal-sarkar-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-ahd-2013-14-the-dcit-circle-4-ahmedabad-india-gelatine-amp-chemicals-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-ahd-2011-14-m-s-rajeshbhai-shantilal-shah-ahmedabad-the-dy-cit-circle-12-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1941-ahd-2011-14-shri-anand-kumar-sahu-nani-daman-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-ahd-2011-14-payal-properties-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-07-29T13:51:18.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-ahd-2011-14-shri-ajay-h-desai-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2732-ahd-2013-14-m-s-pws-engineers-ltd-anand-the-dy-cit-anand-circle-anand</loc>
               <lastmod>2025-07-29T13:51:18.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-ahd-2012-14-the-alarsa-nagrik-co-op-credit-society-ltd-anand-the-income-tax-officer-ward-3-4-petlad</loc>
               <lastmod>2025-07-29T13:51:18.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-ahd-2010-14-shri-jay-r-patel-baroda-the-dy-cit-circle-10-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1629-ahd-2011-14-the-dcit-osd-range-1-ahmedabad-ahmedabad-steel-craft-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-ahd-2007-14-m-s-bindal-silk-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-ahd-2011-14-advance-synthetics-mills-ahmedabad-the-dy-cit-circle-11-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-113-ahd-2014-24-unique-ship-breaking-corporation-bhavnagar-the-acit-circle-2-bhavnagar</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-ahd-2014-24-sahajanand-lase-technology-ltd-gandhinagar-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5472-del-2010-14-acit-new-delhi-shri-manoj-mehra-new-delhi</loc>
               <lastmod>2025-05-02T18:12:11.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ctk-2013-14-bijaya-kumar-sahoo-jajpur-ito-cuttack</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ctk-2013-14-arss-hcil-consortium-bhubaneswar-acit-circle-2-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-ctk-2013-14-m-s-sahani-transport-corporation-cuttack-dcit-sambalpur</loc>
               <lastmod>2025-09-17T13:00:40.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-kol-2013-14-m-s-brindavan-commodities-pvt-ltd-kolkata-c-i-t-kolkata-iii-kolkata</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4659-mum-2011-14-amit-kumar-k-bhagat-mumbai-ito-3-1-kalyan</loc>
               <lastmod>2025-07-22T10:42:20.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5040-mum-2009-14-acit-cen-cir-37-mumbai-rakeshkumar-wadhwan-thane</loc>
               <lastmod>2025-07-22T10:42:20.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-rajahmundry-the-india-fruits-limited-kadiyam-238</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-shri-girija-smelters-p-ltd-raipur-145-and-230-of-2003</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-k-sayed-ahammed-and-p-m-khankutty-and-dr-c-k-abdul-salam-and-c-j-abdul-azees-and-aysha-mol-and-sanif-khan-and-t-p-m-abdulla-khan-and-p-a-muhammed-khan-and-laila-beegam-and-naseema-beevi-and-sofy-and-khurshid-beegam-and-fathima-beevi-joint-commissioner-of-income-tax-range-i-and-the-sub-registrar-mattancherry-and-the-village-officer-thoppumpady-village-and-shri-abdul-azees-24201</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-asst-commissioner-of-income-tax-circle-11-3-c-r-building-queens-road-bangalore-indus-fila-ltd-1081-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-income-tax-officer-ward-11-1-c-r-building-queens-road-bangalore-american-data-solutions-india-pvt-ltd-1069-2008-1070-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-opp-civil-hospital-dr-ambedkar-road-belgaum-kle-university-5016-2012-c-w-5017-2012</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-income-tax-officer-ward-4-1-c-r-building-queens-road-bangalore-suraj-towers-vaishnavi-infrastructure-p-ltd-1098-2008</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-asst-commissioner-of-income-tax-circle-11-5-bangalore-kirloskar-electric-co-ltd-121-2009</loc>
               <lastmod>2025-09-18T07:07:38.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-panchkula-sunil-kumar-sood-230</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/escapade-resorts-p-ltd-assistant-commissioner-of-income-tax-circle-1-ernakulam-218-2013</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-police-housing-and-construction-corporation-limited-assistant-commissioner-of-income-tax-circle-1-1-and-commissioner-of-income-tax-appeals-and-commissioner-of-income-tax-25547</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-lucy-john-the-income-tax-officer-ward-2-aluva-and-the-commissioner-of-income-tax-ii-c-r-buildings-kochi-and-the-chief-commissioner-of-income-tax-ii-cochin-c-r-buildings-kochi-27644</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iv-himalya-international-ltd-437-2014</loc>
               <lastmod>2025-09-18T07:06:14.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shanti-enterprise-assistant-commissioner-of-income-tax-1-5717-2014</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kamal-bricks-factory-income-tax-officer-242-2002</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-district-collector-pathanamthitta-and-the-special-tahsildar-la-general-pathanamthitta-the-income-tax-officer-thiruvalla-and-the-commissioner-of-income-tax-kottayam-and-mrs-annie-varghese-w-o-late-thomas-varghese-and-dr-jacob-peter-varghese-s-o-thomas-varghese-and-central-board-of-direct-taxes-new-delhi-and-chief-commissioner-of-income-taxes-thiruvananthapuram-24384</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-cit-alkapuri-inv-pvt-ltd-262-2000</loc>
               <lastmod>2025-09-18T07:01:52.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-del-2012-14-nice-bombay-transport-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T09:00:29.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/narayan-construction-co-asstt-commissioner-of-income-tax-350-2002</loc>
               <lastmod>2025-09-18T07:04:45.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-oriental-insurance-co-ltd-deputy-commissioner-of-income-tax-and-anr-6172-2014</loc>
               <lastmod>2025-09-18T07:00:55.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/standard-chartered-grindlays-pvt-ltd-dy-director-of-income-tax-international-taxation-circle-2-2-new-delhi-ors-1790-2014</loc>
               <lastmod>2025-09-18T07:00:55.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-344-mum-2014-24-vsl-wires-ltd-acit-cen-cir-18-amp-19</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6556-mum-2012-14-noorjahan-t-mujahid-mumbai-asst-cit-17-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7238-mum-2012-14-zodiac-clothing-co-ltd-mumbai-dcit-7-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3722-mum-2014-14-investeringsforeningen-bankinvest-i-afd-fjernosten-mumbai-ddit-3-1-it-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7452-mum-2012-14-acit-cir-3-3-mumbai-yasheka-impex-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-mum-2014-14-investeringsforeningen-bankinvest-afd-indien-amp-kina-pal-mumbai-ddit-3-1-it-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3485-mum-2012-14-hsbc-invest-direct-india-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6773-mum-2012-14-motiram-tolaram-mumbai-asst-cit-cen-cir-31-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-mum-2014-14-dcit-2-3-mumbai-willis-processing-services-india-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-del-2009-14-ito-new-delhi-m-s-bhagwati-builders-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-del-2010-14-jyoti-metal-amp-allied-industries-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rasbihari-tabocco-processors-ltd-dy-c-i-t-asstt-91</loc>
               <lastmod>2025-12-25T09:55:21.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-del-2013-23-m-s-brijwasi-impex-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4872-mum-2013-14-ito-wd-9-3-1-mumbai-shram-resources-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-mum-2012-14-shree-nirmal-commercial-ltd-mumbai-ito-wd-3-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-kol-2012-14-ito-wd-36-2-kolkata-kolkata-m-s-shree-vinayak-udyog-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-kol-2012-14-swapan-kumar-ghosh-south-24-parganas-ito-ward-1-balurghat-dakshin-dinajpur</loc>
               <lastmod>2026-01-13T08:54:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4723-mum-2013-14-kallianji-chaturbhuj-and-vijay-cantol-charitable-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4248-mum-2012-14-aamir-husain-khan-mumbai-addl-cit-cir-11-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-mum-2009-14-m-s-ahcl-pel-mumbai-income-tax-officer-24-1-1-mumbai</loc>
               <lastmod>2025-05-02T18:12:30.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-mum-2012-14-asst-cit-cen-cir-15-amp-16-mumbai-kiran-h-shah-mumbai</loc>
               <lastmod>2025-05-02T18:12:31.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-nag-2014-14-shriprakash-agrawal-nagpur-ito-ward-2-3-nagpur</loc>
               <lastmod>2025-05-02T18:12:37.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-nag-2012-14-shri-shyamal-hajare-nagpur-commissioner-of-income-i-nagpur</loc>
               <lastmod>2025-05-02T18:12:37.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-kol-2012-14-s-e-s-e-c-amp-e-co-railways-kolkata-a-c-i-t-cir-28-kol-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-kol-2013-14-sonali-chakraborty-kolkata-i-t-o-wd-50-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-kol-2012-14-g-m-builders-kolkata-dcit-cir-49-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-kol-2012-14-dcit-circle-1-kolkata-kolkata-m-s-hela-holdings-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-kol-2012-14-ito-ward-9-2-kolkata-kolkata-m-s-brindavan-cottage-amp-crafts-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-kol-2011-14-ito-ward-36-3-kolkata-kolkata-m-s-saha-agency-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-kol-2011-14-dcit-circle-4-kolkata-kolkata-m-s-kalyanpur-cement-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-kol-2012-23-smt-usha-chowdhury-kolkata-ito-ward-52-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-kol-2013-24-sri-debayan-bhattacharya-kolkata-income-tax-officer-ward-50-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-kol-2014-24-m-s-ghosh-jewellery-kolkata-ito-wd-29-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4870-del-2012-14-ito-new-delhi-m-s-jallandharjewellery-house-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nand-ram-jat-i-t-o-ward-7-4-jaipur-and-anr-657-2011</loc>
               <lastmod>2025-12-25T10:20:26.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6167-mum-2012-14-crompton-greaves-ltd-mumbai-addl-cit-cir-6-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2467-mum-2011-14-cipla-ltd-mumbai-dcit-cen-cir-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-triveni-textiles-the-income-tax-officer-bapatla-153-2002-161-2003</loc>
               <lastmod>2025-12-25T08:45:19.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-a-v-krishna-kaundinya-sri-j-v-prasad-159-162-of-2003</loc>
               <lastmod>2025-12-25T08:45:19.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-income-tax-appellate-tribunal-159-162-of-2003</loc>
               <lastmod>2025-12-25T08:45:19.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pravata-kumar-tripathy-union-of-india-c-b-i-18388</loc>
               <lastmod>2025-12-25T11:25:21.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kosha-cubidor-containers-ltd-dy-c-i-t-asstt-209-2002</loc>
               <lastmod>2025-12-25T09:55:21.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8206-mum-2011-14-sanghi-motors-bombay-p-ltd-mumbai-acit-7-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4499-mum-2006-14-m-s-icici-bank-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-04-13T20:28:03.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5186-mum-2012-14-atlas-documentary-facilitators-company-p-ltd-mumbai-jcit-osd-rg-8-1-mumbai</loc>
               <lastmod>2025-04-16T06:28:30.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8388-mum-2011-14-kand-beverages-p-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-04-16T06:28:30.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6699-mum-2012-14-sanghi-motors-bombay-p-ltd-mumbai-acit-osd-7-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4095-mum-2011-14-ito-15-3-4-mumbai-abhishek-enterprises-navi-mumbai</loc>
               <lastmod>2025-04-16T21:56:38.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-nag-2012-16-shri-ashok-anandrao-dhapodkar-nagpur-asstt-commissioner-of-income-tax-central-circle-1-2-nagpur</loc>
               <lastmod>2025-04-16T06:49:27.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-9-nag-2014-17-m-s-ambarati-nagpur-ito-ward-7-1-nagpur</loc>
               <lastmod>2025-04-16T06:49:28.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-mum-2012-23-abhishek-enterprises-navi-mumbai-ito-wd-15-3-4-mumbai</loc>
               <lastmod>2025-04-16T21:56:38.739Z</lastmod>
           </url>
         
   </urlset>
 