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               <loc>https://counselvise.com/direct-tax/judgements/ma-3-jpr-2013-24-shri-kuldeep-singh-shekhawat-bundi-ito-bundi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-40-jpr-2012-24-m-s-choudhary-amp-brothers-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-36-jpr-2012-24-ito-kota-shri-babu-lal-somani-prop-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-viz-2012-14-vijayalakshmi-educational-society-eluru-the-cit-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-255-viz-2014-14-sree-krishna-acadamy-visakhapatnam-the-dcit-circle-5-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-272-viz-2013-14-smt-vaidyula-venkata-ratna-kumari-visakhapatnam-the-ito-ward-3-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-307-viz-2011-14-sri-parameswari-projects-p-ltd-visakhapatnam-the-acit-circle-4-1-visakhapatnam-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-330-viz-2014-14-a-t-rayudu-huf-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-viz-2013-14-the-dcit-circle-3-1-visakhapatnam-m-s-miracle-software-systems-india-p-ltd-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-302-viz-2014-14-avnash-estates-amp-resorts-ltd-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-viz-2014-14-avnash-estates-amp-resorts-ltd-visakhapatnam-the-dcit-central-circle-2-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-hyd-2010-14-kirby-building-system-india-limited-hyderabad-addl-cit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-178-viz-2012-14-m-s-p-v-r-constructions-ongole-the-acit-circle-2-1-guntur-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-18-viz-2014-14-m-s-east-coast-metals-amp-minirals-pvt-ltd-visakhapatnam-the-acit-circle-2-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-375-viz-2014-14-maitri-towship-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-viz-2014-14-anumolu-estates-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-viz-2014-14-a-t-r-estates-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-371-viz-2014-14-u-b-elastomers-ltd-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-viz-2014-14-a-ammaji-estates-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-viz-2013-14-chekuri-venkata-ranga-raju-bhimavaram-the-dcit-central-circle-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-346-viz-2014-14-a-ammaji-estates-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-465-viz-2012-14-the-dcit-circle-2-1-vijayawada-vijayawada-m-s-laila-nutraceuticals-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-viz-2012-14-sri-maganti-krishna-mohan-the-cit-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-279-jodh-2013-14-ito-udaipur-m-s-solaris-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-500-jodh-2013-14-ito-suratgarh-shri-suraj-bhan-gharsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-26-jodh-2014-14-ito-sriganganagar-m-s-urban-improvement-trust-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-272-jodh-2013-14-ito-udaipur-m-s-k-p-s-construction-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-jodh-2014-14-urban-improvement-trust-jodhpur-dcit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-jodh-2014-14-dcit-bikaner-shri-shyam-sunder-tantia-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-jodh-2014-14-dcit-bhilwara-m-s-chhabra-syncotex-limited-bhilwara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-380-jodh-2014-14-m-s-j-k-construction-co-bikaner-ito-bikaner</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-115-jodh-2014-14-ito-chittorgarh-m-s-krishi-upaj-mandi-samiti-chittorgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6-pan-2014-14-athani-taluka-primay-teachers-co-op-credit-society-ltd-belgaum-income-tax-officer-ward-1-1-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-hyd-2013-14-dy-cit-circle-1-1-hyderabad-m-s-ap-seeds-development-corpn-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-hyd-2014-14-agro-tech-foods-limited-secunderabad-dy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1821-hyd-2011-14-ito-ward-4-nellore-sri-konda-balasubramanyam-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-jodh-2013-14-ito-rajsamand-shri-prakash-chand-lohar-rajsamand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-jodh-2012-14-deepak-bansal-prop-m-s-raghunandan-prasad-amp-sons-makrana-ito-makrana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-jodh-2011-14-sanjay-babel-s-o-jasraj-singh-babel-bhilwara-addl-cit-bhilwara</loc>
               <lastmod>2025-04-16T10:42:27.697Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-jodh-2013-14-m-s-gordhan-ramjivan-huf-jodhpur-ito-nagaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-jodh-2013-14-dcit-udaipur-shri-bhanwar-lal-jain-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-576-jodh-2013-14-m-s-shree-choudhary-transport-co-jodhpur-acit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-jodh-2012-14-ito-udaipur-smt-snehlata-sarupriya-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-74-ind-2009-14-shri-narendra-kumar-agrawal-burhanpur-the-dcit-khandwa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-jpr-2011-14-pawan-ku-sharma-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-jpr-2012-14-shri-suresh-dewan-huf-jaipur-dcit-sikar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-del-2013-14-dcit-new-delhi-m-s-bharat-gears-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2920-del-2013-14-acit-new-delhi-m-s-aaa-portfolio-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-14-chandi-2014-23-sh-rajesh-popli-shimla-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-chandi-2011-14-haryana-financial-corporation-chandigarh-dcit-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-chandi-2011-14-dcit-panchkula-m-s-haryana-financial-corporation-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-chandi-2011-14-dcit-panchkula-m-s-haryana-financial-corporation-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-chandi-2014-14-acit-tds-chandigarh-m-s-icici-bank-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-chandi-2013-14-m-s-deepak-international-ltd-ludhiana-jcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-chandi-2014-14-m-s-swastik-wire-product-baddi-ito-baddi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-chandi-2014-14-acit-ludhiana-m-s-abhishek-industries-limited-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-chandi-2012-14-ito-patiala-m-s-bharat-plasto-chem-p-ltd-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-430-chandi-2014-14-sh-jastej-singh-chinna-mohali-ito-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-chandi-2013-14-m-s-cotton-amp-blends-12-13-ludhiana-acit-cicle-v-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-992-chandi-2012-14-acit-kurukshetra-durga-construction-company-kurukshetra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-del-2013-14-m-s-bose-corporation-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-517-pun-2013-14-acit-range-3-pune-oriental-rubber-industries-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2250-pun-2012-14-ito-pune-m-s-m-s-namrata-construction-co-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-825-pun-2013-14-rda-holding-amp-trading-pvt-ltd-pune-addl-cit-range-6-pune</loc>
               <lastmod>2025-04-20T05:29:01.924Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-958-pun-2013-14-dy-commissioner-of-income-tax-circle-3-pune-m-s-urban-habitat-amp-enviro-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-pun-2013-14-dy-cit-circle-1-2-pune-d-s-kulkarni-developers-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-viz-2013-14-the-ito-ward-1-2-vijayawada-sri-komati-praveen-kumar-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-333-ind-2012-16-k-k-singh-chouhan-ind-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-108-mum-2014-24-asst-cit-14-3-jitendra-harshadkumar-amp-company</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-394-kol-2010-14-dr-ashok-kumar-maji-kolkata-addl-cit-range-1-siliguri-siliguri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-mum-2012-14-dy-cit-8-1-mumbai-e-city-real-estates-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-249-hyd-2012-14-m-s-prysmian-cavi-e-systemi-telecom-s-rl-formerly-pirelli-cavi-e-systemi-telecom-s-p-a-india-project-office-hyderabad-the-dcit-circle-16-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-lkw-2011-14-acit-i-kanpur-m-s-pankaj-agrawal-huf-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-lkw-2007-14-acit-lucknow-m-s-mohd-bagh-club-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5015-del-2013-14-shri-awadesh-srivastava-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-mum-2010-14-pilloo-c-j-cursetjee-mumbai-acit-rg-16-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-893-mum-2010-14-ito-2-1-2-mumbai-dighi-port-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5037-mum-2011-14-vivek-vinayak-sane-mumbai-ito-22-2-2-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4928-mum-2011-14-d-k-patel-amp-company-mumbai-ito-22-1-1-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-761-lkw-2011-14-alliance-nirman-ltd-bareilly-addl-commissioner-of-income-tax-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-lkw-2010-14-dcit-bareilly-m-s-alliance-nirman-ltd-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-mum-2012-16-a-c-i-t-c-c-22-mumbai-rani-mukerji-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mullakkodi-co-operative-rural-bank-limited-the-income-tax-officer-ward-no-4-kannur-and-the-commissioner-of-income-tax-appeals-mananchira-kozhikode-16670</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-and-the-deputy-commissioner-of-income-tax-circle-12-1-motor-industries-co-ltd-762-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7550-mum-2012-14-hari-exports-ltd-mumbai-addl-cit-rg-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5561-mum-2013-14-bhawanishankar-h-sharma-mumbai-asst-cit-cen-cir-24-amp-26-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5437-mum-2012-14-jm-financial-ltd-formerly-known-as-j-m-share-amp-stock-broker-ltd-mumbai-dcit-4-3-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-mum-2013-14-jitendra-c-chollera-mumbai-ito-wd-24-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-mum-2011-14-pan-india-network-infravest-private-limited-mumbai-addl-c-i-t-rg-7-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2905-mum-2013-14-balgopal-holdings-amp-traders-ltd-mumbai-acit-cir-6-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5071-mum-2010-14-addl-cit-rg-25-3-mumbai-manish-p-gandhi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2424-mum-2013-14-hemant-gamanlal-mehta-mumbai-acit-22-1-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-2011-14-m-s-atmaram-mody-amp-co-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-186-ahd-2011-16-m-s-devi-durga-construction-ahmedabad-the-acit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-109-ahd-2011-16-the-acit-central-circle-1-2-ahmedabad-m-s-devi-durga-construction-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-105-ahd-2011-16-the-acit-central-circle-1-2-ahmedabad-m-s-devi-durga-construction-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-746-ahd-2010-16-m-s-texcellence-overseas-mumbai-the-dy-cit-cent-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-281-ahd-2011-16-shri-ashokbhai-vijaysinh-barot-mehsana-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-596-ahd-2010-16-the-acit-central-circle-2-2-ahmedabad-black-diamond-trading-company-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-252-ahd-2010-16-the-acit-central-circle-2-2-ahmedabad-mohammed-mohsin-rajabali-dosani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-253-ahd-2010-16-the-acit-central-circle-2-2-ahmedabad-salimabbas-rajabali-dosani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-255-ahd-2010-16-the-acit-central-circle-2-2-ahmedabad-salimabbas-rajabali-dosani-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2758-ahd-2012-14-shri-umesh-krishnani-prop-of-m-s-swami-enterprise-surat-the-income-tax-officer-ward-2-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2312-ahd-2010-14-the-acit-central-circle-2-2-ahmedabad-black-diamond-trading-company-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-jodh-2008-14-acit-sriganganagar-m-s-ganesh-builders-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-jodh-2013-14-acit-udaipur-shri-mohan-manwani-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-518-jodh-2013-14-acit-jodhpur-m-s-shree-ram-industries-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-60-jodh-2014-14-ito-balotra-smt-chhagani-devi-barmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-62-jodh-2014-14-acit-udaipur-shri-abhay-singh-shaktawat-bhilwara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-161-jodh-2014-14-urban-improvement-trust-jodhpur-dcit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-del-2013-14-dcit-new-delhi-m-s-destination-of-world-subcontinent-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-559-pun-2013-14-asst-cit-circle-2-sangli-m-s-chaphalkar-brothers-pune-sangli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-967-pun-2013-14-asst-cit-circle-11-1-pune-m-s-jagdamba-auto-components-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-77-pun-2014-24-assistant-commissioner-of-income-tax-maximize-learning-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-pun-2012-14-dcit-nashik-b-m-chaphalkar-amp-sons-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-pan-2013-14-shri-gangadhar-narsingdas-agrawal-huf-margao-asstt-comm-of-income-tax-circle-1-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-970-pun-2013-14-smt-neela-madhaukar-dhavale-legal-heir-of-late-shri-madhukar-v-dhavale-pune-ito-ward-int-taxation-i-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-pun-2012-14-dy-cit-pune-thermax-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-64-pun-2014-24-chordiya-dilip-motilal-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2357-pun-2012-14-district-integrated-facilitation-centre-setu-solapur-acit-solapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-pun-2014-14-gijare-subhash-hari-satara-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-pun-2014-14-nalawade-uttam-shankar-satara-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-pun-2014-14-patil-pandurang-khanderao-sangli-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-pun-2012-14-dcit-satara-circle-satara-yashwantrao-mohite-krishna-sahakari-sakhar-karkhana-ltd-formerly-known-as-krishna-ssk-ltd-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-70-pun-2014-24-m-s-g-k-builders-pune-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-pun-2013-14-oriental-rubber-industries-ltd-pune-addl-cit-range-3-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-pun-2014-14-kulkarni-chandrakant-m-satara-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-pun-2012-14-parkar-medical-foundation-ratnagiri-dcit-ratnagiri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-ctk-2012-16-acit-cuttack-orissa-olympic-association-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-pan-2013-14-asst-commissioner-of-income-tax-panaji-m-s-sesa-goa-ltd-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-114-pan-2014-14-inome-tax-officer-ward-1-belgaum-shri-beereshwar-credit-souhard-sahakari-ltd-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-906-del-2013-14-m-s-bharat-gears-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-5-viz-2013-24-the-ito-tds-ward-3-1-vijayawada-m-s-the-krishna-district-co-op-bank-ltd-penuganchiprolu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-230-viz-2013-14-the-ito-ward-1-2-vijayawada-sri-komati-ramesh-babu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-viz-2012-14-m-s-live-well-constructions-pvt-ltd-visakhapatnam-the-dcit-central-circle-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-viz-2012-14-m-s-touching-hearts-ministries-tuni-the-cit-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-155-viz-2012-14-m-s-sri-lakshmi-satyanarayana-raw-amp-boiled-rice-mill-the-acit-circle-1-kakinada-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-viz-2014-14-a-t-rayudu-estates-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-viz-2012-14-m-s-vasavi-charitable-trust-tuni-the-cit-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-371-viz-2011-14-m-s-siri-constructions-guntur-guntur-the-ito-ward-2-2-guntur-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-viz-2014-14-m-s-m-krishna-mohan-rajahmundry-the-ito-ward-3-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-45-viz-2012-14-smt-t-v-padmini-visakhapatnam-the-ito-ward-3-1-visakhapatnam-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-327-viz-2014-14-a-t-rayudu-huf-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-viz-2012-14-m-s-paras-transports-visakhapatnam-the-cit-1-vbisakhapatnam-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-374-viz-2014-14-u-b-elastomers-ltd-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-viz-2014-14-u-b-elastomers-ltd-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-359-viz-2014-14-anumolu-estates-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-viz-2014-14-avnash-developers-pvt-ltd-visakhapatnam-the-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-30-viz-2012-14-sri-cherukuri-venkata-ranga-raju-bhimavaram-the-acit-central-circle-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-viz-2012-14-m-s-the-congregation-sisters-of-st-ann-of-providence-southern-province-eluru-the-cit-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-asr-2011-16-sh-gurmit-singh-bathinda-the-dy-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-17T05:42:33.435Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3326-del-2010-14-m-s-naraingarh-sugar-mills-ltd-chandigarh-dcit-new-delhi</loc>
               <lastmod>2025-04-16T15:35:28.070Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2656-mum-2013-14-kotak-mahindra-bank-limited-mumbai-dcit-range-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4216-mum-2012-14-anju-p-saraf-mumbai-asst-cit-cir-12-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7377-mum-2012-14-jayaraj-a-doshi-mumbai-asst-cit-19-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5809-mum-2012-14-ito-10-2-3-mumbai-3d-plm-software-solutions-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9235-mum-2010-14-veena-nigudkar-mumbai-asst-ciot-21-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8918-mum-2010-14-devesh-agarwal-mumbai-acit-cen-cir-32-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-211-del-2012-14-adit-new-delhi-m-s-lucent-technologies-international-inc-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-lkw-2012-14-income-tax-officer-vi-i-lucknow-smt-madhuri-mishra-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-225-pan-2013-14-income-tax-officer-ward-1-belgaum-shri-brahmanath-co-op-credit-souhard-sahakari-niyamit-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-641-viz-2013-14-m-s-sri-venkateswara-book-depot-vijayawada-the-ito-ward-1-2-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-413-viz-2013-14-chekuri-venkata-ranga-raju-bhimavaram-the-dcit-central-circle-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-viz-2014-14-a-ammaji-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-viz-2012-14-the-ito-ward-3-rajahmundry-rajahmundry-smt-chilkuri-satyavathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-mum-2013-14-ito-16-3-2-mumbai-m-s-kalp-diamonds-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-kol-2010-14-ito-ward-31-4-kolkata-kolkata-vijay-kumar-saha-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-805-kol-2011-14-darvell-india-pvt-ltd-kolkata-dcit-circle-siliguri-siliguri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-pun-2012-14-ito-pune-m-s-sarjan-construction-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-271-bang-2013-14-smt-veena-n-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-915-pun-2013-14-m-s-semco-electric-pvt-ltd-pune-cit-circle-10-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-pun-2013-14-ito-ward-1-3-jalna-the-chairman-mseb-employees-co-op-credit-society-ltd-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-pun-2012-14-advik-hi-tech-pvt-ltd-chakan-additional-c-i-t-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-997-pun-2013-14-dy-cit-tds-1-pune-thermax-limited-b-amp-h-division-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-viz-2013-14-chekuri-venkata-ranga-raju-bhimavaram-the-dcit-central-circle-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-463-viz-2012-14-the-dcit-circle-2-1-vijayawada-vijayawada-m-s-laila-nutraceuticals-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-326-viz-2012-14-m-s-livewell-constructions-pvt-ltd-visakhapatnam-the-dcit-central-circle-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-viz-2012-14-m-s-sri-saraswathi-educational-society-amalapuram-the-cit-rajahmundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-bang-2012-14-m-s-apna-sapna-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-49-jpr-2012-14-m-s-sankalp-international-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-10-jpr-2012-24-ito-jaipur-chanda-lal-s-o-kanaram-jaipur</loc>
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