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               <loc>https://counselvise.com/direct-tax/judgements/ma-176-ahd-2013-24-shell-international-b-v-new-delhi-the-income-tax-officer-ward-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-180-ahd-2013-24-shri-farsuram-r-bhamwala-bharuch-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-32-ahd-2014-24-suraj-limited-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-292-ahd-2011-16-smt-hemaben-ashokbhai-barot-mehsana-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-287-ahd-2011-16-smt-hemaben-ashokbhai-barot-mehsana-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-ahd-2011-16-shri-mahesh-n-vyas-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2563-ahd-2012-14-the-dcitbharuch-circle-baroda-m-s-narayan-realty-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2944-ahd-2011-14-the-dcit-central-circle-baroda-m-s-narayan-realty-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-792-jpr-1998-14-acit-jaipur-raja-ram-jaidev-amp-party-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-72-jpr-2003-14-ito-jaipur-banna-ali-girdhari-singh-amp-party-nawalgarh-group-jaipur</loc>
               <lastmod>2025-04-15T18:21:25.632Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-jodh-2014-14-dcit-udaipur-shri-babu-lal-motawat-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-jodh-2012-14-shri-ragvendra-singh-ranawat-udaipur-ito-udaipur</loc>
               <lastmod>2025-04-22T07:15:55.843Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-jodh-2014-14-chetak-complex-jaipur-dcit-udaipur</loc>
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               <lastmod>2025-04-19T13:22:19.924Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-270-chandi-2014-14-ito-tds-shimla-state-bank-of-patiala-shimla</loc>
               <lastmod>2025-05-02T18:11:23.980Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-chny-2014-14-1915-vellalapatty-primary-agricultural-co-op-credity-society-ltd-salem-ito-salem</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-chny-2014-14-1915-vellalapatty-primary-agricultural-co-op-credity-society-ltd-salem-ito-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-chny-2013-14-acit-tiruppur-m-s-prabhath-mills-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-chny-2014-14-acit-chennai-m-kangeyan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-33-chny-2014-24-a-jagannathan-coimbatore-ito-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-598-chny-2014-14-dcit-tiruppur-anand-hosieries-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-597-chny-2014-14-dcit-tiruppur-gangai-garments-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2273-chny-2013-14-m-s-forbes-amp-co-tea-brokers-nilgiris-acit-ooty</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-432-chny-2012-14-ashley-holdings-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-chny-2013-16-shri-k-janardhan-chennai-the-joint-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-chny-2013-16-shri-k-gopalakrishnan-chennai-the-joint-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-891-ahd-2011-14-shri-umesh-chandulal-patel-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-779-del-2013-14-sh-kabul-chawla-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-25-ahd-2011-23-m-s-chogame-hotels-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-334-ahd-2013-16-smt-hemaben-ashokbhai-barot-mehsana-the-acit-central-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2465-ahd-2009-14-the-ito-ward-7-4-surat-smt-mariyam-abdul-kadar-dinath-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-hyd-2009-14-acit-hyderabad-m-s-p-l-reddy-amp-co-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-hyd-2013-14-m-s-hyderabad-house-private-limited-hyderabad-asst-cit-central-circle-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-291-lkw-2012-14-united-commercial-cooperative-bank-ltd-kanpur-dy-commissioner-of-income-tax-1-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-lkw-2011-14-m-s-shirkar-hotel-pvt-ltd-lucknow-the-acit-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-lkw-2013-14-murari-lal-goel-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-17-lkw-2014-24-dhanpat-singh-lucknow-asstt-commissioner-of-income-tax-iii-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-rjt-2013-14-shri-jamnagar-gurjar-chhatriya-kadia-gnati-jamnagar-the-commissioner-of-income-tax-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4118-mum-2005-14-m-s-tata-iron-amp-steel-co-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8275-mum-2010-14-dcit-cir-4-3-mumbai-mill-consultants-amp-investment-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-184-lkw-2014-14-m-s-hiran-tobacco-factory-kanpur-dy-commissioner-of-income-tax-i-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2176-mum-2012-14-sangita-sharad-jain-l-h-of-late-sharad-durgaprasad-jain-mumbai-ito-tch-24-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-asr-2014-14-m-s-master-industries-distt-ferozepur-the-income-tax-officer-ferozepur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-asr-2014-14-shri-chamann-lal-s-o-shri-banarsi-dass-muktsar-the-income-tax-officer-muktsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-asr-2014-14-m-s-hotel-bahia-fort-bathinda-the-asstt-commissioner-of-income-tax-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-777-mum-2014-14-sheila-narvekar-mumbai-ito-26-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-agr-2013-14-sh-rajeev-kumar-agarwal-new-delhi-addl-c-i-t-range-3-mathura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-rjt-2014-14-vipasana-trust-rajkot-gujarat-the-commissioner-of-income-tax-iiii-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-438-rjt-2013-14-shri-ramdevji-maharaj-gaushala-the-commissioner-of-income-tax-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-ahd-2011-14-shri-rajendra-n-patel-ahmedabad-the-income-tax-officer-osd-range-9-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-hyd-2013-14-dy-cit-central-circle-9-hyderabad-m-s-madesvara-greenfields-private-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-hyd-2013-14-sri-p-prathap-reddy-hyderabad-acit-circle-16-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-953-hyd-2009-14-acit-hyderabad-m-s-microcare-computers-p-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-hyd-2013-14-acit-circle-1-2-hyderabad-m-s-deepak-transport-agency-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4487-ahd-2007-14-gujarat-gas-company-ltd-ahmedabad-the-income-tax-officer-ward-4-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3846-mum-2012-14-ito-21-2-4-mumbai-the-greater-bombay-chs-ld-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-mum-2013-14-ghazi-mohsin-mhehfooz-mumbai-ito-wd-no-13-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6141-mum-2012-14-acit-6-3-mumbai-global-proserv-ltd-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4363-mum-2012-14-ipsa-texchem-p-ltd-mumbai-dcit-8-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-veena-prasad-and-sushil-kumar-and-sanjay-kumar-the-commissioner-of-income-tax-central-patna-and-the-additional-commissioner-of-income-tax-central-range-1-and-the-deputy-commissioner-of-income-tax-central-circle-1-and-the-tax-recovery-officer-central-range-1-patna-5705-2014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-850-chandi-2013-14-the-sub-registrar-sirsa-director-of-income-tax-cib-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-278-chandi-2010-14-krishan-lal-dham-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-chandi-2013-14-sh-ramesh-garg-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3983-del-2012-14-ito-new-delhi-m-s-maruti-insurance-agency-network-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-chandi-2008-14-dcit-chandigarh-mrs-neelam-gupta-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-796-chandi-2008-14-dcit-chandigarh-m-s-narinder-mohan-mittal-huf-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-703-chandi-2008-14-dcit-chandigarh-sh-rajesh-gupta-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-795-chandi-2008-14-dcit-chandigarh-m-s-jatinder-mohan-mittal-huf-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-chandi-2014-14-m-s-apex-electronics-patiala-ito-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-asr-2012-14-m-s-star-constructions-srinagar-kmr-the-addl-commissioner-of-incomet-ax-srinagar-kmr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-pan-2013-14-income-tax-officer-ward-1-belgaum-shri-basaveshwar-co-op-cerdit-society-ltd-belgaum</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ahd-2011-14-the-ito-s-k-ward-3-himatnagar-shri-murtujabhai-hanifbhai-khanusia-sabarkantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1395-ahd-2013-14-m-s-zaveri-amp-co-pvt-ltd-ahmedabad-the-cit-iv-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ahd-2013-14-shri-kamalchand-nathimal-lunia-surat-the-income-tax-officer-ward-5-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-ahd-2013-14-jasubhai-jewellers-pvt-ltd-ahmedabad-the-jt-cit-range-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-324-ahd-2011-16-shri-dipak-n-chokshi-anand-the-dy-cit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-201-ahd-2013-24-the-ito-vapi-ward-4-daman-m-s-samarth-health-care-nani-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-21-coch-2014-23-sri-e-a-johny-trichur-acit-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-coch-2014-14-kerala-state-industrial-dev-corporation-ltd-trivandrum-acit-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-42-coch-2014-24-job-g-ommen-kollam-the-adcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-mum-2013-14-lilawanti-bhagwandas-ahuja-mumbai-ito-wd-19-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-mum-2011-14-miichael-j-pereira-mumbai-ito-19-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-mum-2011-14-a-c-i-t-6-1-mumbai-albright-amp-wilsons-chemicals-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5113-mum-2012-14-d-c-i-t-rg-8-2-mumbai-ipsa-texchem-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6172-mum-2012-14-acit-22-3-navi-mumbai-gokul-construction-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4985-mum-2012-14-jcit-25-1-mumbai-g-shoe-export-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-12-coch-2014-14-m-s-merchem-ltd-cochin-the-acit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-1-and-the-commissioner-of-income-tax-delhi-iii-v-k-bhatnagar-606-2010-1893-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/travancore-education-society-deputy-commissioner-of-income-tax-central-circle-i-and-commissioner-of-income-tax-appeals-13407</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-i-chandigarh-vishvas-322</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/synbiotics-ltd-assistant-commissioner-of-income-tax-circle-four-3289-2014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2690-mum-2011-14-indian-express-property-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.397Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-mum-2009-14-hilton-forge-mumbai-jtcit-rg-25-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3493-mum-2008-14-the-ito-3-2-1-mumbai-m-s-idea-cellular-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7583-mum-2013-14-gla-shell-architectural-system-mumbai-acit-25-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6658-mum-2012-14-dcit-cir-22-1-mumbai-jigar-p-thakkar-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-mum-2013-14-dcit-cc-11-mumbai-jagdishprasad-mohanlal-joshi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3335-mum-2012-14-ito-16-1-2-mumbai-suryadarshan-chs-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7793-mum-2012-14-sajjan-kumar-didwania-mumbai-ito-13-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5895-mum-2012-14-addl-cit-rg-9-3-mumbai-toyota-lakozy-auto-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2536-mum-2010-14-ito-5-1-4-mumbai-m-s-essar-power-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2434-del-2010-14-acit-new-delhi-m-s-karna-seaga-industries-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-859-mum-2012-14-vasudev-kataria-mumbai-acit-13-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-mum-2011-14-p-n-kamdar-mumbai-addl-cit-13-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-597-kol-2011-14-m-s-shilpa-creation-p-ltd-kolkata-ito-ward-12-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-kol-2012-14-shri-sunil-mantri-kolkata-ito-ward-56-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-kol-2011-14-m-s-runit-investment-co-ltd-kolkata-dcit-circle-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-820-kol-2010-14-shri-jyoti-mohan-mall-kolkata-cit-kol-xv-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-kol-2013-14-i-t-o-wd-1-1-hgl-hooghly-m-s-blue-heaven-construction-co-hooghly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-kol-2011-14-ito-ward-1-1-midnapore-midnapore-satyanarayan-agarwala-paschim-medinipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/united-india-insurance-co-ltd-p-haridass-and-smt-hemalatha-and-t-muthanna-and-g-gopala-krishna-pillai-and-smt-bhuvana-g-pillai-and-t-muthanna-10777-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-sudhir-kumar-sharma-huf-the-commissioner-of-income-tax-iii-aayakar-bhawan-rishi-nagar-ludhiana-122</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5831-mum-2011-14-regal-shoes-i-p-ltd-mumbai-ito-5-3-1-mumbai</loc>
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