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               <loc>https://counselvise.com/direct-tax/judgements/ita-4786-mum-2012-14-r-d-builders-navi-mumbai-ito-wd-22-3-3-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3823-mum-2013-14-dcit-cc-1-mumbai-green-field-agro-products-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-hyd-2013-14-sri-s-jayachandra-reddy-hyderabad-dy-commissioner-of-income-tax-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4871-del-2013-14-dcit-new-delhi-m-s-security-printing-amp-minting-corporation-of-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-678-bang-2014-14-dcit-bangalore-processor-systems-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-hyd-2014-14-s-siva-chaitanya-hyderabad-dy-cit-central-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-hyd-2014-14-s-siva-chaitanya-hyderabad-dy-cit-central-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-286-hyd-2014-14-smt-s-sai-ramani-hyderabad-dy-cit-cent-ral-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-hyd-2014-14-sri-s-jayachandra-reddy-hyderabad-dy-commissioner-of-income-tax-central-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-hyd-2014-14-sri-s-jayachandra-reddy-hyderabad-dy-commissioner-of-income-tax-central-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-hyd-2014-14-s-jayachandra-reddy-hyderabad-dy-cit-central-circle-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5574-del-2013-14-nitin-promotors-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-182-del-2014-23-m-s-g-s-finance-and-investment-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5985-del-2013-14-dcit-new-delhi-m-s-g-s-finance-and-investment-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5380-del-2013-14-ito-new-delhi-m-s-marudhar-services-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5157-del-2010-14-honda-siel-power-products-ltd-uttar-pradesh-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-chny-2014-14-acit-chennai-abdul-gafoor-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2675-chny-2014-14-acit-chennai-ransar-industries-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-849-chny-2013-14-devendra-exports-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-chny-2011-14-sri-narayana-moorthy-travels-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-chny-2014-14-napc-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-chny-2013-14-acit-chennai-red-brick-realtors-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-chny-2014-14-kurian-abraham-kodaikanal-ito-dindigul</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-chny-2014-14-dr-p-kalidas-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-chny-2014-14-dcit-salem-thriveni-earthmovers-p-ltd-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-chny-2013-14-dcit-chennai-aspire-systems-india-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-47-coch-2014-23-kumari-sumi-jabbar-rep-by-mrs-asuma-jabbar-trivandrum-the-ito-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-31-coch-2014-23-the-travancore-diagnostics-p-ltd-kollam-the-acit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5892-mum-2013-14-dcit-10-2-mumbai-axis-carriers-amp-logistics-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-mum-2011-14-chemfert-traders-bombay-p-ltd-mumbai-addl-cit-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4779-mum-2012-14-churu-trading-co-p-ltd-mumbai-acit-cir-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-824-mum-2012-14-ceat-ltd-mumbai-addl-cit-rg-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-516-coch-2014-14-m-s-kodiyeri-service-co-op-bank-ltd-thalassery-the-ito-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5857-mum-2013-14-dcit-22-1-navi-mumbai-ahura-mazda-metal-forming-amp-finishing-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-mum-2012-14-ito-6-2-4-mumbai-karma-logistics-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-mum-2013-14-paresh-p-shah-mumbai-acit-11-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7850-mum-2011-14-dcit-cir-2-2-mumbai-lakshmiwadi-mines-amp-minerals-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-rjt-2013-14-italica-floor-tiles-pvt-ltd-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-chny-2014-14-ito-dindigul-christian-education-and-social-development-trust-oddanchatram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-chny-2013-14-dcit-chennai-smt-reeta-lankalingam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-chny-2013-14-dcit-chennai-addison-amp-company-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-chny-2014-14-ito-dindigul-christian-education-and-social-development-trust-oddanchatram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/cheruva-thur-farmers-service-co-op-bank-ltd-the-commissioner-of-income-tax-appeals-calicut-and-the-income-commissioner-ward-2-kasargod-4713</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jai-balaji-jyoti-steels-ltd-deputy-commissioner-of-sales-tax-rourkela-ii-circle-panposh-23473</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-172-hyd-2014-24-sri-bhavy-anant-udeshi-hyderabad-ito-international-taxation-i-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-asr-2014-14-shri-sukhdev-singh-amritsar-the-income-tax-officer-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-hyd-2014-14-sri-pramod-kumar-gupta-hyderabad-commissioner-of-income-tax-central-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-346-jpr-2012-14-shri-raj-kumar-babutta-jaipur-add-cit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-392-pan-2014-14-sharma-alloys-belgaum-income-tax-officer-ward-1-1-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-285-chandi-2014-14-m-s-recorders-and-medicare-system-pvt-ltd-chandigarh-cit-i-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-chandi-2010-14-bachittar-singh-s-o-mukhtiar-singh-shahabad-ito-kurukshetra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-chandi-2010-14-m-s-vmt-spinning-co-ltd-ludhiana-addl-cit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-chandi-2014-14-m-s-mala-builders-pvt-ltd-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-999-chandi-2014-14-subhash-chand-mandi-addl-cit-mandi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-c-r-building-queens-road-bangalore-and-the-dy-commissioner-of-income-tax-inv-circle-5-1-bangalore-smt-t-manjula-d-o-late-sri-a-thimmaiah-reddy-485-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-chandi-2012-16-smt-dolly-jain-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-mum-2011-14-femstex-trading-co-ltd-mumbai-i-to-8-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-608-asr-2014-14-the-dy-commissioner-of-income-tax-jammu-m-s-jhelum-industries-samba</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3904-ahd-2007-14-the-ito-ward-2-3-baroda-maganbhai-shankarbhai-pate-education-trust-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kushal-polymers-private-limited-sri-s-v-raghu-and-t-r-o-and-andhra-pradesh-state-financial-corporation-4219</loc>
               <lastmod>2025-12-25T08:40:19.704Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-mum-2013-14-vimesh-n-zaveri-mumbai-dcit-osd-12-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7146-mum-2010-14-r-natvarlal-parekh-mumbai-ito-15-1-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5465-del-2013-14-ito-meerut-sh-vipin-sirohi-meerut</loc>
               <lastmod>2026-01-09T08:57:34.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4674-del-2011-14-vardhman-developers-and-infrastructure-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-del-2013-14-capt-vijay-kumar-raichand-mumbai-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:57:34.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6442-del-2012-14-acit-new-delhi-shri-vijay-kumar-raichand-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6441-del-2012-14-acit-new-delhi-shri-vijay-kumar-raichand-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-kol-2010-14-shri-tulshi-ranjan-saha-kolkata-ito-ward-49-4-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-mum-2013-14-j-b-boda-amp-co-p-ltd-mumbai-acit-1-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-mum-2013-14-acit-8-1-mumbai-datacom-web-technologies-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-05-02T18:13:13.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5064-mum-2012-14-ina-stock-broking-company-p-ltd-mumbai-ito-4-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5286-mum-2013-14-dcit-24-3-mumbai-jagdishprasad-poddar-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5776-mum-2012-14-jastbhav-international-mumbai-ito-16-2-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-mum-2013-14-revlon-mauritius-ltd-mumbai-ddit-it-rg-2-1-mumbai</loc>
               <lastmod>2025-05-02T18:13:15.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-mum-2011-14-prema-g-sanghvi-mumbai-ito-16-2-4-mumbai</loc>
               <lastmod>2026-03-18T06:15:02.148Z</lastmod>
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