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               <loc>https://counselvise.com/direct-tax/judgements/co-91-viz-2013-23-smt-ede-vijaya-lakshmi-vijayawada-the-ito-ward-2-3-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2356-ahd-2011-14-the-acit-gnr-circle-gandhinagar-digvijay-construction-pvt-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-ahd-2011-14-the-ito-ward-9-4-surat-shri-sureshbhai-v-sutariya-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2632-ahd-2011-14-the-ito-ward-3-palanpur-shri-maheshkumar-manubhai-soni-banaskantha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ahd-2011-14-the-acit-circle-7-surat-shri-harpalsingh-g-tank-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3005-ahd-2011-14-the-acit-circle-2-bhavnagar-m-s-patel-kismatrai-chunilal-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-546-lkw-2015-14-income-tax-officer-sitapur-m-s-sahkari-ganna-vikas-samiti-ltd-sitapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-619-lkw-2015-14-astt-commissioner-of-income-tax-tds-kanpur-m-s-injectoplast-pvt-ltd-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-346-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-m-s-regal-colonizers-p-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-385-lkw-2013-14-asstt-commissioner-of-income-tax-kanpur-shri-rajeev-agarwal-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-lkw-2015-14-asstt-commissioner-of-income-tax-lucknow-smt-tanushree-gupta-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-467-lkw-2015-14-income-tax-officer-hardoi-sahkari-ganna-vikas-samiti-ltd-hardoi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-lkw-2015-14-income-tax-officer-1-faizabad-dr-manjoosha-pandey-faizabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-791-lkw-2014-14-income-tax-officer-bareilly-shri-rakesh-anand-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-80-lkw-2015-14-astt-commissioner-of-income-tax-lucknow-m-s-a-automovers-pvt-ltd-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-lkw-2015-14-dy-commissioner-of-income-tax-tds0-kanpur-dy-general-manager-b-amp-o-state-bank-of-india-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-85-lkw-2015-14-income-tax-officer-2-4-kanpur-shri-satnam-singh-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-lkw-2015-14-income-tax-officer-1-raibareli-smt-abha-srivastava-raibareli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-ahd-2015-14-the-ito-vapi-ward-3-vapi-shri-stalin-chockkalingam-pillai-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-729-ahd-2015-14-the-dcit-circle-4-1-2-ahmedabad-tipsons-financial-services-private-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-ahd-2014-14-the-acit-circle-1-2-baroda-smt-suchitra-s-dhanani-l-h-of-late-sajid-r-dhanani-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3116-ahd-2014-14-dy-commissioner-of-income-tax-circle-1-2-baroda-m-s-kadam-environmental-consultants-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-ahd-2014-14-the-acit-intl-taxn-baroda-ankur-scientific-energy-technologies-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-598-ahd-2015-14-the-dcit-circle-1-1-1-ahmedabad-m-s-arcata-tradelink-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-674-ahd-2015-14-the-dy-cit-circle-5-3-ahmedabad-shri-prahladrai-k-agrawal-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3113-ahd-2014-14-dy-commissioner-of-income-tax-baroda-smt-jayminaben-d-vyas-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-alld-2012-14-acit-allahabad-sushila-umrao-singh-charitable-amp-educational-trust-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-78-alld-2012-14-m-s-surya-construction-pratapgarh-incometax-officer-pratapgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-alld-2012-14-abc-industries-mirzapur-acit-mirzapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-alld-2012-14-ito-varanasi-smt-nikhat-tabssum-varanasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-alld-2015-14-the-principal-pt-jawahar-lal-higher-secondary-school-fatehpur-jcit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-alld-2013-14-m-s-manoj-kedia-amp-others-gorakhpur-ito-gorakhpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-532-alld-2014-14-raj-kumari-devi-allahabad-ito-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-325-alld-2013-14-ram-naresh-pandey-kushinagar-ito-kushinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-alld-2012-14-acit-varanasi-m-s-prasad-carpet-emporium-bhadohi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-alld-2015-14-chief-medical-suprintendent-district-women-hospital-ghazipur-jt-cit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-alld-2015-14-chief-medical-suprinendent-district-women-hospital-ghazipur-jt-cit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-alld-2012-14-acit-varanasi-m-s-suvidha-hi-tech-diagnostic-centre-p-ltd-varanasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-172-alld-2012-14-acit-varanasi-m-s-sarjoo-pd-amp-sons-mirzapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-alld-2015-14-kshetriya-ayurvedic-evam-unani-adhikari-ballia-jt-cit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-alld-2015-14-kshetriya-ayurvedic-evam-unani-adhikar-ballia-jt-cit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-214-alld-2015-14-kshetriya-ayurvedic-evam-unani-adhikari-ballia-jt-cit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-288-alld-2006-14-dr-sushil-kumar-rastogi-allahabad-acit-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-alld-2006-14-dcit-allahabad-shri-ramesh-chand-gupta-fatehpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-chandi-2014-14-sh-amit-kumar-barnala-ito-barnala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-503-lkw-2015-14-m-s-perfect-diesel-sales-amp-services-pvt-ltd-lucknow-dy-commissioner-of-income-tax-tds</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-502-lkw-2015-14-m-s-perfect-diesel-sales-amp-services-pvt-ltd-lucknow-dy-commissioner-of-income-tax-tds</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-201-lkw-2015-14-dy-commissioner-of-income-tax-6-kanpur-m-s-security-printers-of-india-pvt-ltd-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-lkw-2013-14-dy-commissioner-of-income-tax-ii-kanpur-shri-shitej-dhawan-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-lkw-2015-14-anand-kumar-dalmia-huf-kanpur-astt-commissioner-of-income-tax-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-lkw-2015-14-income-tax-officer-2-5-lucknow-m-s-hi-tech-construction-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-451-ind-2015-14-the-dcit-1-1-indore-smt-namita-kalani-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-111-lkw-2015-24-allahabad-high-school-society-commissioner-of-income-tax-exemption-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-306-lkw-2014-14-m-s-indo-prosoya-foods-ltd-kanpur-income-tax-officer-5-2-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-asr-2015-14-sh-vijay-kumar-pathankot-the-income-tax-officer-pathankot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-572-asr-2014-14-sh-chanchal-bassi-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-390-pun-2012-14-hotel-sai-siddhi-p-ltd-nashik-dcit-cent-cir-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-54-pun-2013-14-dcit-central-circle-kolhapur-mahalaxmi-infraproject-pvt-ltd-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2577-pun-2012-14-mahalakshmi-infraprojects-ltd-kolhapur-dcit-central-circle-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-pun-2013-14-acit-hq-coord-pune-poonawalla-shares-and-securities-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-pun-2015-14-income-tax-officer-niphad-nagari-sahakari-patsanstha-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-mum-2014-14-prakash-ravanratan-jaddhav-mumbai-ito-23-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-mum-2011-14-omega-shipping-p-ltd-mumbai-ito-8-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-mum-2013-14-omprakash-basantlal-goenka-mumbai-acit-cen-cir-14-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-mum-2013-14-dcit-cen-cir-14-mumbai-omprakash-b-goenka-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4659-mum-2013-14-dcit-7-2-mumbai-rolson-industries-i-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-81-viz-2013-23-sri-narendra-gupta-vijayawada-the-ito-ward-2-4-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-12-viz-2013-23-the-ito-ward-1-tadepallegudem-sri-gayatri-academy-for-technicial-education-tadepallegudem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-14-viz-2015-23-the-ito-tds-guntur-municipal-commissioner-chilakaluripeta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-viz-2014-23-sri-satya-sai-transport-rajahmundry-the-ito-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-35-viz-2014-23-dr-g-aravindam-rajahmundry-the-acit-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-108-viz-2013-23-agricultural-market-committee-amadalavalasa-the-ito-ward-1-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-103-viz-2013-23-tammana-suryanarayana-machilipatnam-the-ito-ward-1-machilipatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-123-viz-2013-23-agricultural-market-committee-rajam-the-ito-ward-1-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-102-viz-2013-23-chalasani-srinivas-machilipatnam-the-ito-ward-1-machilipatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-del-2005-14-b-h-i-seeds-p-ltd-dcit-central-circle-14-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-278-viz-2012-14-shri-turlapati-srinivasa-rao-vijayawada-the-acit-circle-1-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-409-viz-2013-14-the-ito-ward-1-srikakulam-agricultural-market-committee-palakonda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-406-viz-2013-14-the-ito-ward-1-srikakulam-agricultural-market-committee-rajam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-481-viz-2013-14-the-dcit-circle-2-1-vijayawada-lankadasu-anila-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-404-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-ichapuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-kanchili</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-399-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-pathapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-ichapuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-392-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-kotabommali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-viz-2012-14-the-acit-circle-1-rajahmundry-rajahmundry-m-s-kantipudi-steels-p-ltd-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-321-viz-2015-14-the-dy-commissioner-of-income-tax-vijayawada-vemulapalli-vishnu-vardhan-rao-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-385-viz-2012-14-the-acit-circle-1-1-vijayawada-vijayawada-m-s-m-b-m-r-real-estate-private-ltd-penamaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-viz-2014-14-the-ito-tds-ward-3-2-vijayawada-project-director-indira-kranthi-patham-urban-mepma-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-viz-2014-14-the-ito-tds-ward-3-2-vijayawada-project-director-indira-kranthi-patham-urban-mepma-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-943-pun-2012-14-mr-chaudhari-prabhakar-sambhu-dhule-ito-ward-3-2-dhule-dhule</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-revenue-buildings-queens-road-bangalore-560-001-and-the-assistant-commissioner-of-income-tax-central-circle-mangaluru-lancy-constructions-528-2014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-ahd-2012-14-the-ito-vapi-ward-1-vapi-shri-ishwarlal-gulabbhai-desai-huf-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-685-jpr-2014-14-shree-ram-balaji-developers-amp-infrastructure-pvt-ltd-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-595-jpr-2013-14-k-ylcontinental-interiors-p-limited-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-757-jpr-2013-14-ram-swaroop-sharma-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-695-jpr-2014-14-rama-steel-rolling-mills-amp-general-engg-warks-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-alld-2014-14-vinod-kumar-kesarwani-allahabad-dcit-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-lkw-2015-14-astt-commissioner-of-income-tax-5-kanpur-sunita-satish-huf-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-211-ind-2013-14-shri-bansilal-bherulal-agrawal-shajapur-the-ito-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ind-2013-14-shri-bansilal-bherulal-agrawal-shajapur-the-ito-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ind-2013-14-shri-bansilal-bherulal-agrawal-shajapur-the-ito-shajapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4665-del-2014-14-m-s-sugan-footwear-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-236-mum-2006-16-sri-fareed-a-noorani-mumbai-dcit-cent-cir-35-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2737-del-2013-14-ito-new-delhi-sh-neil-singh-johar-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3703-del-2011-14-ito-new-delhi-m-s-vishu-impex-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3453-del-2013-14-dcit-new-delhi-m-s-sanvi-weavetex-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6019-del-2012-14-acit-meerut-m-s-k-s-gupta-amp-sons-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-322-nag-2014-14-acit-circle-6-nagpur-m-s-shri-venkatesh-developers-amp-builders-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-402-nag-2012-14-j-v-buldana-urban-co-oprative-society-ltd-and-national-building-construction-buldhana-acit-central-circle-1-4-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-472-nag-2014-14-asstt-c-i-t-amravati-cir-amravati-the-amravati-district-central-co-operatice-bank-ltd-amravati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-184-nag-2015-14-acit-chandrapur-circle-chandrapur-shri-dinesh-ishwarchand-goyal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-mum-2013-14-dcit-cen-cir-14-mumbai-omprakash-b-goenka-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-mum-2013-14-dcit-cen-cir-14-mumbai-omprakash-b-goenka-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-mum-2013-14-dcit-cen-cir-14-mumbai-omprakash-b-goenka-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3585-mum-2013-14-ito-25-3-2-mumbai-jewel-enterprises-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2210-mum-2014-14-prakash-ravanratan-jaddhav-mumbai-ito-23-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5346-del-2014-14-m-s-light-carts-pvt-ltd-meerut-ito-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-464-viz-2013-14-ito-tds-ward-3-1-vijayawada-dr-m-gopichandh-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-408-viz-2013-14-the-ito-ward-1-srikakulam-agricultural-market-committee-ponduru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-394-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-kotabommali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-viz-2012-14-m-s-kantipudi-steels-pvt-ltd-rajahmundry-the-addl-cit-rajahmundry-range-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-viz-2013-14-the-ito-ward-2-srikakulam-agricultural-market-committee-kotabommali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-353-viz-2012-14-m-s-kakateeya-charitable-association-rajahmundry-the-cit-rajhamundry-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-viz-2015-14-the-dy-commissioner-of-income-tax-vijayawada-vemulapalli-vishnu-vardhan-rao-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-viz-2015-14-the-dcit-visakhapatnam-nukala-ramakrishna-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-80-viz-2015-14-the-dcit-visakhapatnam-nukala-ramakrishna-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-viz-2015-14-income-tax-officer-visakhapatnam-s-sivarama-reddy-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-viz-2015-14-the-dcit-visakhapatnam-nukala-ramakrishna-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-viz-2014-14-the-ito-tds-ward-3-1-vijayawada-the-excutive-officer-penuganchiprolu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-viz-2014-14-the-acit-circle-1-rajahmundry-dr-grandhi-aravindam-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-viz-2014-14-the-acit-circle-1-rajahmundry-dr-grandhi-aravindam-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-166-viz-2014-14-the-ito-tds-ward-3-2-vijayawada-project-director-indira-kranthi-patham-urban-mepma-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-105-viz-2013-23-agricultural-market-committee-sompeta-the-ito-ward-2-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-95-viz-2013-23-smt-pothuneedi-medha-visakhapatnam-the-dcit-circle-3-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-3-viz-2015-23-chalasani-venkat-vijayawada-the-ito-ward-2-2-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-viz-2014-23-yuva-wines-rajahmundry-the-ito-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-111-viz-2013-23-agricultural-market-committee-kotabommali-the-ito-ward-2-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-viz-2012-14-the-acit-circle-1-rajahmundry-rajahmundry-m-s-sri-ramalingeswara-rice-amp-oil-mills</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-256-viz-2012-14-m-s-sayyaparaju-engineering-constructions-ltd-visakhapatnam-the-dcit-circle-4-1-visakhapatnam-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-viz-2015-14-p-subba-lakshmi-yanam-the-ito-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-323-viz-2012-14-the-ito-ward-2-2-guntur-guntur-sri-abdul-azeez-prop-tile-home-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-viz-2015-14-the-ito-rajahmundry-m-s-vijaya-sai-wines-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-502-viz-2014-14-the-acit-circle-2-1-vijayawada-m-s-paresha-real-estates-pvt-ltd-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-viz-2014-14-the-ito-ward-1-rajahmundry-sundara-subbarao-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-531-viz-2013-14-ito-ward-3-2-tds-vijayawada-the-special-deputy-collector-la-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-501-viz-2013-14-the-ito-ward-1-2-vijayawada-m-s-natwest-constructions-co-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-493-viz-2013-14-ito-ward-1-gudivada-seera-syamala-rao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-525-viz-2013-14-ito-ward-3-2-tds-vijayawada-the-special-grade-secretary-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-viz-2013-14-the-ito-ward-2-1-vijayawada-m-s-d-s-unics-infotech-pvt-ltd-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-427-viz-2013-14-the-ito-ward-2-rajahmundry-sri-kamal-jain-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-viz-2013-14-the-ito-ward-2-gudivada-sri-chitturi-krishna-kumar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-viz-2013-14-dy-cit-circle-2-1-vijayawada-m-s-california-bpo-systems-pvt-ltd-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/santosh-kumari-rana-and-seema-devi-and-others-and-pawan-kumar-and-others-union-of-india-and-others-618-2014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/santosh-kumari-rana-and-seema-devi-and-others-and-pawan-kumar-and-others-union-of-india-and-others-618-2014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/noble-import-private-limited-union-of-india-ministry-of-finance-department-of-revenue-34968-34977</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sanjay-chauhan-union-of-india-and-others-3943-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bharati-telemedia-ltd-union-of-india-and-the-state-of-kerala-and-the-commissioner-of-commercial-taxes-and-the-commercial-tax-officer-lt-ernakulam-17351</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-dr-b-r-ambedkar-road-belgaum-and-acit-bijapur-the-jamkhandi-urban-co-op-bank-jamkhandi-dist-bagalkot-100003</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-viii-svp-builders-india-limited-and-svp-developers-limited-and-sv-liquor-india-limited-871-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/maruti-suzuki-india-ltd-commissioner-of-income-tax-110-2014-710-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3690-mum-2011-14-daljit-singh-gill-navi-mumbai-ito-22-3-1-mumbai</loc>
               <lastmod>2025-04-13T11:49:02.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-mum-2011-14-dedhia-investments-p-ltd-mumbai-acit-10-3-mumbai</loc>
               <lastmod>2025-04-13T11:49:02.972Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-940-mum-2013-14-dcit-3-1-mumbai-damani-estates-amp-finance-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:49:03.009Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-mum-2012-14-dani-shares-amp-stock-p-ltd-mumbai-ito-4-1-2-navi-mumbai</loc>
               <lastmod>2025-04-13T11:49:03.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ind-2015-14-shri-satyabrat-satpathy-bhopal-the-dcit-1-1-bhopal</loc>
               <lastmod>2025-04-16T05:07:22.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-asr-2014-14-sh-ravinder-kumar-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-20T17:15:25.488Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-asr-2014-14-m-s-sandhu-sran-commission-agent-muktsar-the-incoem-tax-officer-muktsar</loc>
               <lastmod>2025-04-20T17:15:25.605Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-377-asr-2014-14-m-s-sandhu-sran-commission-agent-muktsar-the-incoem-tax-officer-muktsar</loc>
               <lastmod>2025-04-20T17:15:25.633Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-ahd-2015-14-shri-faizmohmmed-g-pathan-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
               <lastmod>2025-05-02T18:14:17.074Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-ahd-2013-14-m-s-shree-developers-baroda-the-income-tax-officer-ward-2-5-baroda</loc>
               <lastmod>2025-05-02T18:14:17.321Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2724-ahd-2015-14-kanak-castor-products-p-ltd-ahmedabad-the-dy-cit-cpc-tds-gaziabad</loc>
               <lastmod>2025-05-02T18:14:17.933Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2616-ahd-2010-14-the-dcit-circle-1-2-baroda-jewel-consumer-care-pvt-ltd-baroda</loc>
               <lastmod>2025-05-02T18:14:18.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4753-mum-2013-14-sarah-faisal-hawa-mumbai-dcit-17-3-mumbai</loc>
               <lastmod>2025-04-18T22:28:58.671Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-811-mum-2015-14-dcit-cen-cir-8-1-mumbai-suresh-gaggar-mumbai</loc>
               <lastmod>2025-04-14T14:49:06.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6221-mum-2014-14-dcit-10-mumbai-purity-textiles-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:49:07.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-hyd-2014-14-ito-ward-1-vikarabad-sri-a-linga-reddy-r-r-dist</loc>
               <lastmod>2025-04-19T03:14:52.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-hyd-2015-14-dcit-circle-2-1-hyd-hyderabad-karvy-computer-share-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:00.342Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2575-pun-2012-14-mahalakshmi-infraprojects-ltd-kolhapur-dcit-central-circle-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-pun-2015-14-assistant-commissioner-of-income-tax-arish-shoukat-bagwan-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-pun-2015-14-assistant-commissioner-of-income-tax-arish-shoukat-bagwan-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-pun-2015-14-assistant-commissioner-of-income-tax-arish-shoukat-bagwan-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.620Z</lastmod>
           </url>
         
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