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               <loc>https://counselvise.com/direct-tax/judgements/ita-780-chandi-2013-14-ito-chandigarh-ms-anjana-sehgal-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-chandi-2013-14-parmod-kumar-patiala-ito-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-ahd-2010-14-permionics-i-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-jpr-2012-14-shri-vipin-gupta-jaipur-income-tax-officer-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-jpr-2013-14-marine-mineral-and-herbal-remedies-p-ltd-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-75-viz-2011-24-m-s-cargo-handling-private-workers-pool-hyderabad-the-acit-central-circle-visakhapatnam-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-35-hyd-2014-24-chandrasekhar-reddy-chintala-hyderabad-ito-ward-8-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-254-asr-2012-14-the-dy-commissioner-of-income-tax-jammu-shri-sahil-mahajan-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-752-asr-2013-14-st-francis-convent-school-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-271-asr-2012-14-the-lambra-kangri-multipurpose-co-distt-hoshiarpur-the-income-tax-officer-3-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-538-asr-2011-14-m-s-orthonova-hospital-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-del-2013-14-acit-new-delhi-sh-anmol-aggarwal-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-del-2011-14-sh-shiv-puri-new-delhi-jcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2454-del-2012-14-smt-n-k-vinayak-new-delhi-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2449-del-2012-14-mr-b-k-vinayak-new-delhi-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7084-mum-2012-14-ito-24-2-2-mumbai-smita-sawant-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-mum-2011-14-bwsx-com-international-ltd-mumbai-acit-10-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6449-mum-2010-14-meghraj-capital-advisors-p-ltd-formerly-known-as-meghraj-sp-corporae-finance-p-ltd-mumbai-acit-cir-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3212-del-2011-14-dcit-new-delhi-m-s-intertek-testing-services-india-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2543-del-2013-14-acit-new-delhi-m-s-virtual-builders-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5161-mum-2012-14-asst-cit-10-1-mumbai-choudhary-amp-choudhary-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-chny-2013-14-acit-chennai-tamil-nadu-power-finance-amp-infrastructure-development-corporation-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-chny-2013-14-dcit-chennai-m-s-pha-india-ltd-sriperambudur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-chny-2011-14-m-s-verizon-communications-singapore-pte-ltd-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-39-mum-2014-23-samarth-life-science-p-ltd-mumbai-ito-7-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5398-mum-2012-14-ito-e-1-mumbai-the-bombay-presidency-golf-club-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-970-ahd-2010-14-the-dcit-circle-9-surat-m-s-jodhani-exports-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-mum-2012-14-dhanraj-mills-p-ltd-mumbai-acit-osd-ii-cir-7-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8346-mum-2010-14-dcit-cc-31-mumbai-divine-holdings-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-17-asr-2014-24-m-s-chandu-mal-cotton-factory-jaitu-the-income-tax-officer-faridkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-asr-2009-14-sh-deepak-mittal-hoshiarpur-deputy-commissioner-of-income-tax-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-441-asr-2013-14-sh-dalip-singh-s-o-s-jang-singh-muktsar-the-income-tax-officer-muktsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-177-kol-2012-24-sri-krishan-chand-lala-kolkata-d-c-i-t-cir-55-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6006-mum-2012-14-a-c-i-t-circle-21-1-mumbai-pankaj-j-patel-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-947-del-2013-14-m-s-raunaq-international-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-466-viz-2013-14-ito-tds-ward-3-2-vijayawada-mandal-praja-parishad-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-866-chandi-2013-14-district-manager-yamunanagar-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-989-chandi-2013-14-m-s-scan-centre-chandigarh-jcit-tds-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-928-chandi-2012-14-m-s-pooja-industries-parwanoo-ito-solan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-chandi-2013-14-acit-chandigarh-m-s-cheema-spintex-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-506-chandi-2011-14-deepak-jain-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-chandi-2009-16-sh-daulat-ram-huf-chandigarh-jcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-33-chandi-2012-23-sh-abhinanadan-goyal-ahmedgarh-ito-malerkotla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-chandi-2013-14-rachna-gupta-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chandi-2013-14-rachna-gupta-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-chandi-2010-14-sh-ram-parkash-sharma-dharamashala-addl-cit-palampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-975-chandi-2013-14-m-s-manu-international-chandigarh-ito-tds-i-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-21-chandi-2014-14-serbjeet-singh-sangha-patiala-ito-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8199-mum-2010-14-divine-holdings-p-ltd-mumbai-dcit-cen-cir-31-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4887-mum-2013-14-sudhir-menon-huf-mumbai-acit-21-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-mum-2013-14-ramdev-chemical-pvt-ltd-mumbai-dy-c-it-9-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3005-ahd-2013-14-the-sabarkanth-dist-cent-co-op-bank-ltd-sabarkantha-the-acit-s-k-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-viz-2009-14-m-s-ikea-building-material-world-tanuku-the-ito-ward-1-tanuku</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-685-viz-2013-14-ankitham-venkata-monish-samarendra-row-visakhapatnam-the-acit-circle-1-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-viz-2013-14-sri-venkataramana-engineering-visakhapatnam-the-dcit-central-circle-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-viz-2013-14-sri-venkataramana-engineering-visakhapatnam-the-dcit-central-circle-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-viz-2009-14-m-s-ikea-iiconstructions-tanuku-the-ito-ward-1-tanuku</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-733-pun-2013-14-acit-cir-2-aurangabad-mr-jahedbeg-haidarbeg-mirza-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-pun-2012-14-ito-nashik-m-s-m-b-sugar-amp-pharmaceuticals-ltd-malegaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-427-pun-2013-14-smt-saroj-prakash-baldota-pune-ito-ward-3-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-pun-2012-14-acit-range-1-nashik-shri-sandeep-shantilal-khivansara-nashik</loc>
               <lastmod>2025-04-20T04:43:15.767Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-pan-2013-14-jyoti-urban-co-opp-credit-soc-ltd-belgaum-income-tax-officer-ward-1-3-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-viz-2013-14-sivananda-supatha-foundation-tadepallegudem-the-cit-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-del-2012-14-smt-n-k-vinayak-new-delhi-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kakadia-builders-pvt-ltd-income-tax-officer-1-15097-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-p-ouseph-s-o-parackel-paulo-parackal-house-poykkattussery-chengamanad-p-o-nedumbassery-ernakulam-district-the-commissioner-of-income-tax-central-office-of-the-commissioner-of-income-tax-i-s-press-road-ernakulam-682-018-and-the-tax-recover-officer-range-1-ernakulam-682-011-and-the-village-officer-nedumbassery-village-aluva-683-585-8427</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5636-del-2011-14-bharti-airtel-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/thakur-dwara-shri-krishanji-maharaj-handiyaya-barnala-through-mahant-om-parkash-chela-mahant-madan-dass-commissioner-of-income-tax-patiala-and-another-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bal-kishan-dhawan-huf-deputy-commissioner-of-income-tax-circle-v-amritsar-304</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gvpr-engineers-limited-assistant-commissioner-of-income-tax-central-circle-u2013-5-hyderabad-78-79-81-82-83-99-100-101-and-102-of-2014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-moon-star-developers-549-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-shital-corporation-564-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-prasanna-vasudev-ghotage-the-assistant-commissioner-of-income-tax-central-circle-2-103723-2014</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-pun-2012-14-acit-sangli-m-s-givindram-shobharam-amp-company-sangli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-pan-2013-14-shri-mahatma-basaveshwar-co-opp-cr-society-ltd-belgaum-income-tax-officer-ward-1-belgaum</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-pan-2013-14-income-tax-officer-ward-1-2-belgaum-shree-ashraya-souharda-credit-society-ltd-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-300-asr-2013-14-sh-rakesh-nain-trivedi-jalandhar-the-commissioner-of-income-tax-ludhiana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-asr-2013-14-st-jude-apos-s-convent-school-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-asr-2012-14-sh-deepak-mittal-hoshiarpur-the-asstt-commissioner-of-income-tax-hoshiarpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-asr-2011-14-the-deputy-commissioner-of-income-tax-jalandhar-sh-karam-chand-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-viz-2009-14-m-s-iswarya-constructions-tanuku-the-ito-ward-1-tanuku</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-viz-2009-14-smt-cherukuri-bhuvaneswari-tanuku-the-ito-ward-1-tanuku</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-viz-2012-14-sri-t-appalaswamy-visakhapatnam-the-acit-circle-5-1-visakhapatnam-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-viz-2011-14-m-s-cargo-handling-private-workers-pool-visakhapatnam-hyderabad-the-acit-circle-1-1-visakhapatnam-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-viz-2013-14-sri-srinivasa-vidhya-parishad-hyderabad-the-ito-ward-3-2-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-viz-2012-14-the-ito-ward-2-kakinada-kakinada-sri-kodangi-ajay-kumar-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-98-viz-2012-14-the-ito-ward-2-2-vijayawada-vijayawada-m-s-vishnu-builders-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-pun-2012-14-m-s-j-m-industries-ahmednagar-dict-ahmednagar-circle-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-pun-2012-14-kalyani-carpenter-special-steels-ltd-pune-dcit-range-11-pune</loc>
               <lastmod>2025-04-20T06:57:20.319Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-pun-2013-14-shri-premchand-ratenchnad-bafana-pune-ito-ward-3-1-pune</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-pun-2012-14-bhutada-weaving-mills-p-ltd-solapur-acit-cir-i-solapur-solapur</loc>
               <lastmod>2025-04-20T04:43:14.675Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2216-pun-2012-14-dcit-pune-shri-mukund-bhavan-trust-pune</loc>
               <lastmod>2025-04-30T13:40:46.611Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-pun-2012-14-ito-nashik-m-s-m-b-sugar-amp-pharmaceuticals-ltd-malegaon</loc>
               <lastmod>2025-04-20T07:36:20.523Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-pun-2012-14-ito-ward-3-1-pune-smt-manjushree-jadhav-pune</loc>
               <lastmod>2025-04-20T04:43:15.844Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-viz-2013-14-ivaturi-mahalakshmamma-vijayawada-the-ito-ward-2-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-527-viz-2013-14-ito-ward-3-2-tds-vijayawada-the-special-deputy-collector-la-khammam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-asr-2013-14-maharwal-khewaji-trust-faridkot-the-asstt-commissioner-of-income-tax-ferozepur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-asr-2013-14-maharwal-khewaji-trust-faridkot-the-dy-commissioner-of-income-tax-ferozepur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-1-asr-2014-24-the-income-tax-officer-kashmir-dr-s-a-rashid-kashmir</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-asr-2014-24-m-s-trumboo-cement-industries-p-ltd-srinagar-the-deputy-commissioner-of-income-tax-srinagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-asr-2013-14-shri-guru-nanak-dev-ji-charitable-eye-amp-distt-bathinda-the-income-tax-officer-bathinda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-asr-2013-14-st-christ-the-king-convent-school-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-asr-2013-14-st-francis-convent-school-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T06:07:48.515Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-asr-2013-14-m-s-n-n-associates-kashmir-the-income-tax-officer-kashmir</loc>
               <lastmod>2025-04-17T06:07:48.603Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-24-asr-2014-14-sh-chaman-lal-jain-huf-amritsar-the-income-tax-officer-amritsar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-asr-2014-24-the-income-tax-officer-srinagar-m-s-international-engineers-srinagar-j-amp-k</loc>
               <lastmod>2025-04-17T06:14:58.605Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-asr-2014-24-m-s-united-automobiles-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T06:14:58.718Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-asr-2014-24-the-asstt-commissioner-of-income-tax-srinagar-kmr-m-s-fairdeal-motors-and-workshop-pvt-ltd-srinagar</loc>
               <lastmod>2025-04-17T06:14:59.025Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-asr-2014-24-m-s-f-c-sondhi-amp-company-india-p-ltd-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T06:15:00.294Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2861-del-2009-14-ito-new-delhi-m-s-ocean-metals-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T13:56:32.647Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2968-del-2013-14-acit-new-delhi-sh-gautam-khattar-noida</loc>
               <lastmod>2025-04-18T14:15:01.065Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-del-2012-14-ito-new-delhi-sh-raj-kumar-maheshwari-new-delhi</loc>
               <lastmod>2025-04-18T15:07:57.331Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-556-hyd-2013-14-m-s-maddi-venkata-lakshmi-narasimha-rao-huf-khammam-ito-ward-1-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-hyd-2012-14-ch-vijender-reddy-huf-hyderabad-dcit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-39-asr-2013-23-the-income-tax-officer-jammu-m-s-khazir-sons-srinagar</loc>
               <lastmod>2025-04-17T06:28:42.503Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-asr-2013-14-m-s-khyber-cement-pvt-ltd-srinagar-the-income-tax-officer-srinagar</loc>
               <lastmod>2025-04-17T06:07:45.148Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-asr-2010-14-m-s-bhat-carpets-srinagar-the-income-tax-officer-srinagar</loc>
               <lastmod>2025-04-17T06:07:45.703Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-asr-2012-14-the-income-tax-oficer-amritsar-sh-suman-bakshi-amritsar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-asr-2013-14-m-s-kabul-singh-aop-abohar-the-asstt-commissioner-of-income-tax-bathinda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-asr-2013-14-sh-kanwarjit-singh-sri-muktsar-sahib-the-income-tax-officer-muktsar</loc>
               <lastmod>2025-04-10T21:49:04.927Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-viz-2009-14-m-s-ikea-constructions-tanuku-the-ito-ward-1-tanuku</loc>
               <lastmod>2025-04-30T09:27:34.103Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-80-viz-2012-14-m-s-wesley-constructions-visakhapatnam-the-dcit-circle-5-1-visakhapatnam-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-viz-2012-14-m-s-varuna-hatcheries-pvt-ltd-vijayawada-the-acit-circle-2-1-vijayawada-vijayawada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-viz-2011-14-m-s-cargo-handling-private-workers-pool-visakhapatnam-hyderabad-the-acit-circle-1-1-visakhapatnam-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-viz-2012-14-the-acit-circle-2-1-guntur-guntur-sri-vajramsetty-panduranga-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-viz-2013-14-t-satyanarayana-visakhapatnam-the-addl-cit-1-visakhapatnam-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-viz-2013-14-sivananda-supatha-foundation-tadepallegudem-the-cit-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-viz-2012-14-sri-kodangi-vijay-kumar-kakinada-the-ito-ward-2-kakinada-kakinada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-viz-2012-14-sri-kodangi-vijay-kumar-kakinada-the-ito-ward-2-kakinada-kakinada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-viz-2012-14-sri-kodangi-ajay-kumar-kakinada-the-ito-ward-2-kakinada-kakinada</loc>
               <lastmod>2025-04-30T09:27:34.104Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-viz-2012-14-m-s-integrated-aqua-farms-p-ltd-visakhapatnam-the-acit-central-circle-1-visakhapatnam-visakhapatnam</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-viz-2011-14-the-ito-ward-1-palakol-palakol-sri-nekkanti-sri-krishna-prasad-indl-narasapuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-viz-2013-14-sri-venkataramana-engineering-visakhapatnam-the-dcit-central-circle-vijayawada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-viz-2013-14-m-s-agri-gold-projects-ltd-vijayawada-the-addl-cit-range-2-vijayawada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-jodh-2013-14-dcit-udaipur-m-s-suresh-kumar-ram-chandra-saraf-udaipur</loc>
               <lastmod>2025-04-15T13:49:15.794Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-pan-2013-14-asst-commissioner-of-income-tax-cir-2-belgaum-dr-sanddp-madhwapathy-huf-belgaum</loc>
               <lastmod>2025-04-15T12:35:18.188Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-420-pan-2013-14-asst-commissioner-of-income-tax-cir-2-belgaum-the-khanapur-co-op-bank-ltd-belgaum</loc>
               <lastmod>2025-04-15T12:35:18.215Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-jpr-2010-14-ito-behror-smt-sunita-gupta-prop-jaipur</loc>
               <lastmod>2025-04-15T18:28:27.480Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-jpr-2012-14-acit-jaipur-m-s-id-mohd-nizamuddin-jaipur</loc>
               <lastmod>2025-04-15T18:28:27.588Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-405-jpr-2012-14-shri-mehfooz-ali-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T18:28:27.661Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-911-jpr-2011-14-m-s-ankur-udbodhark-samiti-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-15T18:28:27.931Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-jpr-2011-14-vishnu-prakash-sharma-jaipur-acit-alwar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-del-2011-14-m-s-chemcaps-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T13:49:29.796Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-225-jpr-2012-14-m-s-manoj-associates-beawar-cit-kota</loc>
               <lastmod>2025-04-16T10:21:30.215Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-2-jodh-2011-24-shri-dunichand-chhabra-anoopgarh-ito-suratgarh</loc>
               <lastmod>2025-04-15T18:42:25.679Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-asr-2013-14-the-income-tax-officer-phagwara-m-s-dilbagh-fashion-phagwara</loc>
               <lastmod>2025-04-17T06:28:47.106Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-asr-2013-14-the-deputy-commissioner-of-income-tax-pathankot-m-s-walia-construcion-co-pathankot</loc>
               <lastmod>2025-04-17T06:35:41.693Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-asr-2014-24-sh-surinder-singh-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T07:00:43.526Z</lastmod>
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           <url>
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