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               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-mum-2013-14-jigar-rajesh-babaria-mumbai-acit-14-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5242-mum-2012-14-masitia-capital-services-ltd-mumbai-asst-cit-cen-cir-35-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3187-mum-2013-14-dcit-4-1-mumbai-g-das-capital-markets-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4322-mum-2009-14-un-ited-gavla-ltd-bellary-dcit-cen-cir-33-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-659-bang-2011-14-m-s-ascent-circuits-pvt-ltd-bangalore-acit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-288-mum-2014-24-b-r-machine-tools-p-ltd-asst-cit-cen-cir-38</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-24-lkw-2014-24-j-k-cement-ltd-kanpur-dy-commissioner-of-income-tax-6-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-38-lkw-2014-24-m-s-u-p-state-bridge-corporation-ltd-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-819-chny-2014-14-dcit-chennai-el-forge-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-255-mum-2012-14-raymond-apparel-ltd-mumbai-addl-cit-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-mum-2011-14-rubicon-pharmaceuticals-p-ltd-navi-mumbai-dcit-cen-cir-45-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8727-mum-2011-14-acit-22-3-navi-mumbai-suryaprakash-agarwal-sunny-real-estae-consultants-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7028-mum-2012-14-astec-life-sciences-ltd-mumbai-acit-cir-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-mum-2011-14-national-pharmaceuticals-thane-ito-wd-1-palghar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-mum-2012-14-barclays-securities-india-p-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7480-mum-2011-14-a-c-i-t-21-1-mumbai-narayan-j-pagrani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5877-mum-2010-14-pushp-holdings-ltd-mumbai-ito-7-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3446-mum-2013-14-p-a-chacko-muthalaly-mumbai-ito-wd-20-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3561-mum-2008-14-the-cannon-industries-pvt-ltd-mumbai-m-s-ito-1-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-mum-2013-14-westin-hospitality-services-p-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-mum-2011-14-vijay-d-dagha-thane-ito-wd-3-3-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6226-mum-2012-14-acit-8-3-mumbai-universal-sompo-general-insurance-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3389-mum-2013-14-dcit-7-2-mumbai-rajesh-roadlines-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4916-mum-2012-14-graham-firth-steel-products-i-ltd-mumbai-dcit-osd-rg-9-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-kol-2012-14-quotient-engineering-inc-kolkata-adit-it-2-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6349-mum-2012-14-deepi-singh-arora-mumbai-asst-cit-19-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-mum-2013-14-ito-5-1-4-mumbai-hill-properties-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4422-del-2012-14-acit-new-delhi-m-s-super-cassettes-industries-ltd-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-33-pun-2012-24-bhaskar-eknath-avhad-pune-dy-cit-cen-cir-1-1-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-pun-2013-14-ito-ward-11-4-pune-m-s-suyog-shivalaya-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-pun-2013-14-ashok-b-shah-pune-dy-cit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-pun-2013-14-dcit-circle-1-1-pune-chordia-food-products-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-pun-2013-14-dcit-circle-1-1-pune-chordia-food-products-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3394-ahd-2010-14-the-ito-ward-6-3-surat-shri-madhusudan-c-reshamwala-huf-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-16-hyd-2011-23-shri-t-ramachandra-reddy-nellore-nellore-the-acit-circle-1-nellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3395-mum-2013-14-acit-2-3-mumbai-rajco-metal-industries-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-748-mum-2013-14-ito-4-3-2-mumbai-rinku-polychem-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5015-del-2011-14-national-institute-for-development-studies-meerut-cit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-mum-2010-14-dhanaji-gala-mumbai-dcit-cc-46-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2395-ahd-2012-14-maitri-real-estate-developer-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-284-jodh-2014-14-ito-bikaner-shri-gopal-das-songra-bikaner</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-316-jodh-2014-14-dcit-bikaner-dr-mahesh-maheshwari-sriganganagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-pun-2013-14-asst-cit-panvel-circle-raigad-jwc-logistics-park-pvt-ltd-raigad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-pun-2014-14-gurukrupa-gramin-bigar-sheti-sakahari-pat-sanstha-maryadit-ratnagiri-additional-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-pun-2013-14-dy-cit-kolhapur-dr-d-y-patil-pratishthan-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-m-s-shah-himmatlal-manilan-amp-co-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-842-pun-2012-14-acit-cen-cir-aurangabad-aurangabad-m-s-shah-himmatlal-manilan-amp-co-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-pun-2013-14-dy-cit-central-circle-1-2-pune-m-s-kasturi-housing-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-pan-2013-14-shri-shamnewadi-crdit-souhard-sah-ltd-belgaum-income-tax-officer-ward-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pan-2014-14-income-tax-officer-ward-1-belgaum-shri-bhagyalaxmi-souhard-sahakari-niyamit-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-180-pan-2014-14-asst-commissioner-of-income-tax-circle-1-margao-m-s-titan-time-products-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-172-pan-2014-14-smt-sadiq-sheikh-goa-dy-commissioner-of-income-tax-central-circle-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-pan-2014-14-smt-sadia-sheikh-goa-dy-commissioner-of-income-tax-central-circle-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-pun-2013-14-dy-cit-circle-1-1-pune-baramati-agro-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1499-pun-2013-14-acit-aurangabad-the-jalna-peoples-co-op-bank-ltd-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-pun-2013-14-acit-pune-m-s-kitchen-grace-i-p-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-pun-2012-14-maharashtra-state-ware-housing-corporation-pune-ito-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-pun-2013-14-dcit-circle-4-pune-smt-villoo-noshir-anklesaria-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-79-pun-2013-23-smt-swati-sanjay-jadhav-nashik-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-pun-2012-14-maharashtra-cricket-association-pune-ito-wd-11-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-pan-2013-14-shri-jai-jinendra-credit-souharda-sahakari-niyamit-belgaum-income-tax-officer-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-pun-2012-14-m-s-harley-instruments-pune-addl-cit-rg-3-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-762-jpr-2011-14-m-s-gvk-jaipur-expessway-pvt-ltd-jaipur-addl-cit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-26-jpr-2012-24-shri-deepak-kumar-golani-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-811-jpr-2011-14-shri-banwari-lal-meena-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-72-pun-2014-24-vasant-d-varnekar-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-72-pun-2013-24-ito-ward-1-4-nashik-shri-baburao-g-jadhav-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-pun-2013-14-gkn-holdings-plc-pune-dy-cit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1564-pun-2013-14-ito-pune-shri-nandkumar-ganpatdas-shah-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-80-pun-2014-23-wahi-baldevsingh-santsingh-huf-ahmednagar-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-70-pan-2014-14-m-s-kptcl-employees-co-op-credit-society-ltd-belgaum-income-tax-officer-ward-1-gokak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-266-pan-2013-14-shree-kalmeshwar-co-opp-credit-soc-ltd-belgaum-income-tax-officer-ward-1-2-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-pun-2012-14-jcit-range-2-kolhapur-sonali-engineering-pvt-ltd-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-346-pan-2013-14-shree-renuka-co-op-cedit-society-ltd-belgaum-income-tax-officer-ward-2-2-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-jpr-2011-14-m-s-alim-handmade-paper-ind-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-jpr-2011-14-acit-jaipur-m-s-anil-special-steel-industries-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-115-hyd-2014-24-abdul-rahman-khan-hyderabad-addl-cit-range-8-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-2-hyd-2014-24-m-s-vertex-homes-private-limited-hyderabad-dy-cit-circel-3-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-112-hyd-2014-24-jcit-assts-spl-range-4-hyderabad-state-bank-of-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1816-hyd-2012-14-m-s-prithvi-information-solutions-limited-hyderabad-acit-circle-16-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-hyd-2013-14-smt-b-rajyasree-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-470-hyd-2014-14-margadarsi-chit-fund-private-limited-hyderabad-commissioner-of-income-tax-iv-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-105-asr-2014-14-the-income-tax-officer-pathankot-m-s-v-m-timber-industries-pathankot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-7-asr-2014-23-m-s-shivam-metal-shapper-industries-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-asr-2011-14-the-income-tax-officer-jammu-sant-manjit-singh-trust-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-12-jodh-2013-24-smt-mohan-kanwar-devra-udaipur-ito-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-25-jodh-2014-24-acit-udaipur-shri-kewal-chand-labana-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-del-2011-14-acit-new-delhi-sh-rakesh-kumar-arora-new-delhi</loc>
               <lastmod>2025-04-16T15:28:33.278Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-191-del-2011-23-m-s-tupperware-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-42-jodh-2011-14-late-sh-rajendra-mehta-th-l-h-jodhpur-dcit-jodhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-2-pun-2014-24-income-tax-officer-m-s-satya-electricals-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-pan-2013-14-shri-parshwanath-co-op-credit-souhard-sahakari-niyamit-belgaum-income-tax-officer-ward-1-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-pun-2013-14-ashok-b-shah-pune-dy-cit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-pun-2013-14-asst-cit-circle-2-pune-m-s-prasad-constructions-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1622-pun-2012-14-acit-pune-shri-s-balan-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-pun-2013-14-ito-ward-10-3-pune-shri-kashipatil-rambhau-kalate-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-pun-2013-14-dy-cit-central-circle-1-2-pune-m-s-kasturi-housing-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-pun-2013-14-dy-cit-central-circle-1-2-pune-m-s-kasturi-housing-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-chandi-2014-14-m-s-ind-swift-ltd-chandigarh-addl-cit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-15-chandi-2013-14-m-s-best-buy-commodities-p-ltd-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-chandi-2011-14-dcit-chandigarh-m-s-rana-sugars-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-110-chandi-2011-14-m-s-vishal-industries-yamunanagar-jcit-yamunanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-863-chandi-2013-14-english-indian-clays-ltd-yamunanagar-ito-tds-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-chandi-2011-23-m-s-rana-sugars-ltd-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5836-mum-2013-14-nsil-exports-ltd-mumbai-dcit-rg-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-mum-2012-14-bharti-s-khandhar-mumbai-ito-13-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2162-ahd-2011-14-the-ito-ward-8-3-ahmedabad-smt-mughisa-sayad-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3489-ahd-2010-14-the-dcit-circle-1-1-baroda-m-s-checkmate-services-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-ahd-2013-14-m-s-shreerang-developers-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-ahd-2010-14-shri-tushar-n-sheth-huf-navsari-the-income-tax-officer-ward-4-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-210-ahd-2011-14-the-acit-circle-5-baroda-shri-mahesh-chunilal-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2733-ahd-2010-14-shri-vireshbhai-daulatbhai-patel-surat-the-income-tax-officer-ward-5-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-18-jodh-2013-24-shri-bhim-singh-devra-udaipur-ito-udaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-pan-2012-14-putzmeister-concrete-machines-p-ltd-goa-dy-cit-circle-1-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-pun-2013-14-natural-organic-certification-association-pune-cit-i-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-pun-2012-14-prashant-kumar-gulati-nagpur-ito-int-taxation-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-pun-2012-14-acit-central-circle-1-1-pune-m-s-pragati-aroma-oil-distellers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-pun-2012-14-acit-nanded-bhaurao-chavan-ssk-ltd-nanded</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-pun-2013-14-acit-circle-1-nashik-m-s-jyoti-paper-udyog-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-583-hyd-2014-14-dcit-central-circle-9-hyderabad-m-s-jrb-agro-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6706-del-2013-14-acit-new-delhi-m-s-paras-dyes-amp-chemicals-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-53-lkw-2014-24-u-p-civil-secretariat-primary-co-operative-bank-ltd-lucknow-additional-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-289-mum-2014-24-b-r-machine-tools-p-ltd-asst-cit-cen-cir-38</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5161-del-2013-14-dcit-new-delhi-m-s-tulip-telecom-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-807-del-2013-14-sharda-exports-meerut-dcit-haridwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-chny-2014-14-acit-chennai-venkateswara-electrical-industries-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-chny-2014-14-venkateswara-electrical-industries-p-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-mum-2013-14-jignasha-d-shah-mumbai-ito-wd-13-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4676-del-2012-14-dcit-ghaziabad-m-s-hindon-forge-p-ltd-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-mum-2011-14-indrani-mukerjea-mumbai-i-t-o-6-1-3-mumbai</loc>
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