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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-chny-2007-14-m-s-bessar-concrete-systems-ltd-kancheepuram-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5259-mum-2011-14-dcit-10-2-mumbai-universal-medicare-p-ltd-successor-to-banner-pharmacaps-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6198-mum-2012-14-dcit-osd-9-1-mumbai-united-rubber-industries-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-314-del-2010-24-m-s-naraingarth-sugar-mills-limited-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3371-mum-2011-14-marico-industries-ltd-mumbai-d-c-i-t-central-circle-35-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5242-mum-2011-14-mrudula-chandrakant-vora-mumbai-ito-25-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-27-agr-2013-24-ashok-auto-sales-ltd-agra-j-c-i-t-range-4-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6923-mum-2011-14-hindalco-industries-ltd-mumbai-acit-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-chny-2013-14-m-s-ambattur-clothing-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5922-mum-2012-14-adit-e-ii-2-mumbai-aditya-birla-foundation-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-16-jodh-2010-24-m-s-tpd-finance-limited-mumbai-d-acit-central-circle-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4948-mum-2012-14-berggruen-hotels-p-ltd-mumbai-ito-wd-9-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6733-mum-2010-14-dcit-7-3-mumbai-welspun-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-nag-2012-14-m-s-surajdev-udyog-akola-assistant-commissioner-of-income-tax-akola-circle-akola-akola</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2-mum-2011-14-binal-s-koradi-mumbai-ito-wd-9-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-mum-2011-14-shreeji-krupa-hotel-p-ltd-mumbai-ito-7-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3856-mum-2011-14-madhuban-co-op-hsg-soc-ltd-mumbai-ito-wd-22-2-4-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6142-mum-2009-14-kishore-dubey-mumbai-ito-24-3-1-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-544-lkw-2012-14-income-tax-officer-lakhimpur-kheri-m-s-sahakari-ganna-vikas-samiti-ltd-lakhimpur-kheri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-828-jpr-2013-14-nirmal-kumar-agarwal-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-chny-2013-14-ito-chennai-h-gouthamchand-jain-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-chny-2013-14-dy-cit-tiruppur-m-s-pandian-textile-mills-p-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-chny-2013-14-m-s-sri-dharma-sastha-educational-and-charitable-trust-salem-the-joint-cit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-624-chny-2013-14-k-manickam-salem-ito-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-chny-2013-14-s-r-a-systems-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-chny-2013-14-deputy-commissioner-of-income-tax-tiruppur-m-s-eveready-spinning-mills-p-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1846-chny-2013-14-dy-cit-tiruppur-m-s-cheran-spinning-mills-p-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-chny-2013-14-dy-cit-tiruppur-m-s-sri-matha-spinning-mills-p-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-chny-2009-14-mohammad-sheriff-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-chny-2013-16-g-akila-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-231-ahd-2011-16-shri-jagdishbhai-s-ramani-surat-the-acit-cent-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-ahd-2010-14-the-ito-ward-4-gandhinagar-sonic-technology-india-inc-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2963-ahd-2010-14-the-acit-osd-circle-5-ahmedabad-paras-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-18-ahd-2011-23-mann-pharmaceuticals-ltd-ahmedabad-the-acit-osd-i-range-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-50-lkw-2012-23-m-s-kapoor-education-society-lucknow-income-tax-officer-2-2-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-98-ahd-2013-24-m-s-matching-house-valsad-the-income-tax-officer-ward-2-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-195-ahd-2013-24-patel-iron-traders-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-lkw-2013-14-ito-5-1-lucknow-shri-anil-kumar-goel-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2255-kol-2013-14-ito-ward-2-1-midnapore-paschim-medinipur-sri-sankar-das-paschim-medinipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-mum-2012-14-mukesh-bhawarlal-sharma-mumbai-i-t-o-14-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-752-lkw-2013-14-m-s-u-p-state-mineral-development-corporation-ltd-lucknow-commissioner-of-income-tax-appeals-ii-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-hyd-2013-23-asst-cit-circle-2-2-hyderabad-ms-iic-systems-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-399-hyd-2013-14-asst-cit-circle-2-2-hyderabad-m-s-iic-systems-private-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-hyd-2013-14-dy-commissioner-of-income-tax-hyderabad-m-s-vitp-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5169-del-2010-14-lalita-bhatia-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-153-ahd-2013-24-m-s-ramanlal-amp-brothers-ahmedabad-the-income-tax-officer-ward-9-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-agr-2013-14-sh-arvind-singh-chauhan-gwalior-i-t-o-ward-1-2-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4620-del-2011-14-dcit-new-delhi-m-s-panasonic-avc-networks-india-co-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-rjt-2013-14-m-s-k-link-foundation-bhuj-the-commissioner-of-income-tax-i-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-hyd-2007-16-smt-khursheed-begum-hyderabad-acit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-801-hyd-2012-14-acit-central-circle-4-hyderabad-m-s-sunder-ispat-ltd-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-hyd-2012-14-m-s-sunder-inspat-limited-secunderabad-deputy-commissioner-of-income-tax-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-hyd-2013-14-ito-ward-6-3-hyderabad-m-s-mackel-components-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-875-del-2011-14-dcit-new-delhi-m-s-vodafone-essar-south-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4824-del-2013-14-shiv-vani-oil-amp-gas-exploration-services-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4376-del-2012-14-sports-authority-of-india-new-delhi-adit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-hyd-2013-14-agricultural-market-committee-hyderabad-income-tax-officer-nirmal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-hyd-2013-14-a-b-v-s-prakash-hyderabad-acit-central-circle-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-hyd-2013-14-a-linga-reddy-prop-swapna-wines-hyderabad-ito-ward-1-vikarabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-245-hyd-2013-14-a-linga-reddy-prop-swapna-wines-hyderabad-ito-ward-1-vikarabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-hyd-2012-14-dy-cit-central-circle-4-hyderabad-m-s-mahavir-ispat-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-hyd-2012-14-dcit-central-circle-4-hyderabad-smt-vanital-agarwal-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-hyd-2013-14-income-tax-officer-nalgonda-m-s-balaji-wines-nalgonda-district</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-hyd-2013-14-dy-cit-circle-3-3-hyderabad-m-s-synergies-castings-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-hyd-2008-14-dcit-hyderabad-sms-pharmaceuticals-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-223-hyd-2013-24-shri-ashwin-joshi-hyd-acit-c-6-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-3-hyd-2014-24-mahad-uloomil-habees-hyderabad-dit-exemptions-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-del-2013-14-ito-delhi-sh-sanjeev-vasudeva-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-del-2008-14-dcit-circle-18-1-whirlpool-of-india-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-873-chny-2007-14-acit-chennai-m-s-ucal-fuel-systems-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2013-14-shri-bhavesh-satabhai-patel-anand-the-income-tax-officer-ward-2-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-626-ahd-2013-14-the-dcittds-circle-surat-nuclear-power-corporation-of-india-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-780-ahd-2013-14-the-ito-s-k-ward-1-himatnagar-shri-dharmeshkumar-r-patel-alias-dharmeshkumar-r-lungariya-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2012-14-the-dcit-circle-4-baroda-shine-pharmaceuticals-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-ahd-2012-14-m-s-neptune-securities-pvt-ltd-ahmedabad-the-dy-cit-range-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3081-ahd-2010-14-the-acit-central-circle-1-1-ahmedabad-meghmani-organics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-14-ahd-2009-14-mehsana-district-education-foundation-mehsana-the-income-tax-office-ward-2-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-ahd-2006-14-nirma-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2902-ahd-2012-14-the-ito-ward-6-3-ahmedabad-shri-sanjaybhai-m-mehta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2639-ahd-2011-14-the-ito-ward-6-3-ahmedabad-shri-sanjaybhai-m-mehta-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3281-ahd-2010-14-the-acit-osd-i-range-4-ahmedabad-mann-pharmaceuticals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-ahd-2011-14-the-dcitnavsari-circle-navsari-sahakari-khand-udyog-mandli-ltd-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3857-ahd-2007-14-the-dcit-circle-4-baroda-org-informatics-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2011-14-m-s-satya-international-ahmedabad-the-jt-cit-range-6-surat</loc>
               <lastmod>2025-07-29T13:51:18.864Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-724-ahd-2011-14-the-dcitgnr-circle-gandhinagar-gujarat-road-amp-infrastructure-co-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-94-ahd-2013-24-oil-amp-natural-gas-corporation-ltd-baroda-the-acit-tds-circle-baroda</loc>
               <lastmod>2025-07-29T13:51:18.920Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-hyd-2013-14-asst-director-of-income-tax-exemption-iii-hyderabad-congregation-of-catholic-sisters-of-st-anne-apos-s-st-anns-generalate-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-hyd-2012-14-income-tax-officer-hyderabad-sri-y-sreekanth-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-945-mum-2011-14-ito-16-2-4-mumbai-suresh-g-seth-huf-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8736-mum-2010-14-ito-11-1-3-mumbai-new-era-talkies-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-mum-2011-14-acit-10-1-mumbai-ing-investment-management-i-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4311-mum-2012-14-disha-business-solutions-p-ltd-maharashtra-i-t-o-8-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-lkw-2011-14-krishna-kumar-goenka-aop-kanpur-ito-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-ahd-2012-14-the-ito-ward-6-1-ahmedabad-m-s-radheshyam-fibres-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ahd-2011-14-m-s-clp-power-pvt-ltd-ahmedabad-the-addl-cit-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-ahd-2010-14-shri-satishkumar-k-patel-gandhinagar-the-income-tax-officer-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-526-agr-2012-14-sh-anil-kumar-tandon-agra-i-t-o-1-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-349-agr-2013-14-a-c-i-t-central-circle-agra-m-s-varun-maheshwari-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-agr-2013-14-yog-chetna-parmarth-trust-mathura-c-i-t-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-mum-2011-14-dcit-4-1-mumbai-shri-ashok-kumar-damani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-mum-2011-14-acit-cen-cir-20-mumbai-everest-kanto-investment-amp-finance-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4658-mum-2012-14-saroj-sales-organisation-mumbai-asst-cit-25-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4165-mum-2012-14-acit-17-1-mumbai-devikanandan-j-gupta-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3098-ahd-2011-14-shri-sunderlal-mohanlal-solanki-surat-the-income-tax-officer-ward-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5220-mum-2011-14-ito-wd-2-3-mumbai-paradise-home-maker-ulhasnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-pan-2013-14-the-commissioner-city-corporation-bangalore-income-tax-officer-tds-ward-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-asr-2013-14-m-s-roop-sons-amp-co-amritsar-the-income-tax-officer-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-asr-2012-14-m-s-opal-cements-p-ltd-srinagar-the-acit-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-67-asr-2013-24-m-s-gh-mohd-ganai-kashmir-the-income-tax-officer-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-954-hyd-2013-14-harish-chand-surana-secunderabad-dy-cit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-543-mum-2012-14-chhatrapati-cloth-stores-mumbai-ito-23-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-viz-2011-14-m-s-neeranjeya-vidya-parishad-visakhapatnam-the-cit-ii-visakhapatnam-visakhapatnam</loc>
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               <lastmod>2025-05-02T18:11:08.498Z</lastmod>
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               <lastmod>2025-12-25T11:45:20.292Z</lastmod>
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               <lastmod>2026-01-09T08:57:34.172Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-kol-2012-14-acit-circle-3-kolkata-kolkata-m-d-meenakshi-properties-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-kol-2012-14-ito-ward-1-1-kolkata-kolkata-m-s-ashika-global-securities-ltd-kolkata</loc>
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   </urlset>
 