<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3278-ahd-2009-14-m-s-patel-beverages-ahmedabad-the-income-tax-officer-wad-2-2-ahmedabad</loc>
               <lastmod>2025-04-12T03:00:02.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-574-ahd-2011-16-the-dcit-central-circle-4-surat-shri-kantibhai-g-patel-surat</loc>
               <lastmod>2025-04-12T03:14:04.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-176-ahd-2011-23-gujarat-metal-cast-industries-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-12T03:14:04.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-04-pat-2018-17-the-executive-engineer-rcd-patna-acit-tds-circle-patna</loc>
               <lastmod>2025-04-20T03:50:11.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-03-pat-2018-17-the-executive-engineer-rcd-patna-acit-tds-circle-patna</loc>
               <lastmod>2025-04-20T03:50:11.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-ahd-2011-14-the-ito-vapi-ward-3-vapi-m-s-sagar-paper-box-industries-vapi</loc>
               <lastmod>2025-04-18T00:29:19.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4614-del-2009-14-air-liquide-india-holding-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T08:56:34.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-jpr-2014-14-radhey-shyam-agarwal-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T07:02:04.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-ahd-2011-14-the-ito-ward-7-2-ahmedabad-m-s-vishal-finance-corporation-ahmedabad</loc>
               <lastmod>2025-04-17T03:49:33.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3685-del-2011-14-ito-new-delhi-sh-ravi-mehta-new-delhi</loc>
               <lastmod>2025-04-18T09:21:44.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ind-2014-14-shri-sharad-kabra-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-15T17:42:17.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ind-2014-14-shri-mahesh-mittal-indore-the-acit-2-1-indore</loc>
               <lastmod>2025-04-15T17:42:17.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2741-ahd-2011-14-optisurgicare-india-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-12T02:49:03.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-ind-2015-24-m-s-idea-cellular-ltd-indore-the-i-t-o-tds-1-indore</loc>
               <lastmod>2025-04-20T20:22:31.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-ind-2014-23-m-s-lakhani-foot-care-ltd-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-20T20:22:27.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-del-2013-14-m-s-marvel-global-ltd-haryana-dcit-karnal</loc>
               <lastmod>2025-04-18T08:28:53.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-pun-2013-14-shri-amit-narayan-patil-sangli-ito-sangli</loc>
               <lastmod>2025-04-14T22:49:07.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-hyd-2014-14-ch-ravindra-babu-hyderabad-the-acit-circle-1-2-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-hyd-2014-14-mrs-l-preetha-priyadarshini-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-hyd-2014-14-s-satyanarayana-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-hyd-2014-14-m-s-yamuna-agro-farms-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-hyd-2013-14-ito-ward-2-warangal-sri-muduganti-purushotham-reddy-warangal</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-hyd-2014-14-acit-central-circle-8-hyderabad-m-s-goman-agro-farms-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4799-del-2011-14-sh-madhusudan-lal-nanda-prop-noida-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:07:27.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-ctk-2013-14-sidharth-shankar-pramalik-cuttack-ito-cuttack</loc>
               <lastmod>2025-04-12T17:28:02.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ctk-2013-14-m-s-engineering-design-amp-construction-co-bhubaneswar-ito-ward-2-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4154-del-2012-14-acit-new-delhi-smt-ginny-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5407-del-2011-14-ito-panipat-shri-pawan-kumar-panipat</loc>
               <lastmod>2025-04-22T01:36:45.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-ahd-2012-14-condor-footware-india-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-04-12T03:14:04.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2684-ahd-2011-14-m-s-liberty-phosphate-ltd-baroda-the-acit-circle-1-2-baroda</loc>
               <lastmod>2025-04-18T00:29:19.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-ahd-2011-14-the-dcit-circle-3-surat-shri-mulchandbhai-shankarbhai-amin-surat</loc>
               <lastmod>2025-04-12T03:14:04.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-ahd-2011-14-shri-nandubhai-nathabhai-patel-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:38.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-ahd-2011-14-the-acit-circle-6-ahmedabad-m-s-arvi-farm-ahmedabad</loc>
               <lastmod>2025-04-12T03:14:04.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2597-ahd-2011-14-the-acit-osd-circle-9-ahmedabad-smt-shital-m-sheth-ahmedabad</loc>
               <lastmod>2025-04-18T00:29:19.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-ahd-2011-14-the-acit-tds-circle-ahmedabad-hazira-port-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T03:14:04.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-ind-2012-14-the-acit-5-1-indore-m-s-lakhani-foot-care-ltd-indore</loc>
               <lastmod>2025-04-20T20:29:27.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-ind-2014-14-shri-sharad-kabra-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-15T17:42:17.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ind-2013-14-the-acit-circle-2-1-indore-shri-manoj-pavecha-indore</loc>
               <lastmod>2025-04-20T20:15:25.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-hyd-2014-14-m-s-goman-agro-farms-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-viz-2015-14-nadukuditi-hari-babu-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-04-30T09:27:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-del-2012-14-dcit-new-delhi-m-s-niit-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:35:51.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4162-del-2012-14-acit-new-delhi-smt-madhu-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3683-del-2012-14-acit-new-delhi-smt-manju-garg-delhi</loc>
               <lastmod>2025-04-18T08:42:47.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3804-del-2011-14-m-s-naresh-chand-jain-huf-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-jpr-2012-14-acit-kota-m-s-shubham-colonizers-baran</loc>
               <lastmod>2025-04-22T06:58:03.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-chandi-2014-14-paramount-educational-charitable-trust-ambala-cit-panchkula</loc>
               <lastmod>2025-04-17T20:21:47.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-chandi-2012-14-m-s-n-k-sharma-enterprises-pvt-ltd-zirakpur-acit-patiala</loc>
               <lastmod>2025-05-02T18:13:31.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-chandi-2014-14-smt-joginder-kaur-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-chandi-2015-14-sambhav-foundation-ludhiana-cit-exemptions-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-chandi-2015-14-pahwa-chains-pvt-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-chandi-2014-14-ambala-public-educational-society-ambala-city-cit-panchkula</loc>
               <lastmod>2025-05-02T18:13:31.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-chandi-2014-14-sh-preet-inder-singh-mohali-dcit-mohali</loc>
               <lastmod>2025-05-02T18:13:31.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-chandi-2015-14-dcit-mohali-m-s-greater-mohali-area-development-authority-mohali</loc>
               <lastmod>2025-05-02T18:13:31.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-chandi-2013-14-m-s-deepak-towers-p-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-chandi-2013-14-m-s-deepak-towers-p-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-chandi-2013-14-m-s-deepak-towers-p-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-chandi-2012-14-smt-sunita-rani-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-chandi-2012-14-smt-sunita-rani-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-chandi-2015-24-m-s-punjab-tractors-ltd-mohali-acit-patiala</loc>
               <lastmod>2025-04-17T20:49:39.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-chandi-2015-24-m-s-punjab-tractors-ltd-mohali-acit-patiala</loc>
               <lastmod>2025-04-17T20:49:39.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2291-ahd-2011-14-rajkot-nagrik-sahakari-bank-ltd-rajkot-the-jt-cit-tds-range-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-ahd-2011-14-the-ito-ward-8-2-ahmedabad-sunshine-tilli-works-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ahd-2013-14-radhakrishna-gold-jewellary-pvt-ltd-ahmedabad-the-jt-cit-osd-circle-5-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-ahd-2011-14-indian-polyster-ltd-surat-the-income-tax-officer-ward-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-ahd-2010-14-m-s-rajwani-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-4-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-2011-14-the-ito-ward-5-1-ahmedabad-naval-technoplast-ind-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-ahd-2011-14-the-ito-ward-8-1-ahmedabad-sanghvi-fincap-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3054-ahd-2014-14-raginiben-bipinchandra-seva-karya-trust-ahmedabad-the-dy-dit-exemp-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-ahd-2011-14-the-acit-mehsana-circle-ahmedabad-manek-chemicals-pvt-ltd-mehsana</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1707-ahd-2011-14-m-s-madhav-corporation-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-ahd-2011-14-m-s-madhav-corporation-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2011-14-rajkot-nagrik-sahakari-bank-ltd-rajkot-the-jt-cit-tds-range-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-526-ahd-2011-16-the-acit-cent-circle-1-2-ahmedabad-smt-renukaben-j-thakkar-banaskantha</loc>
               <lastmod>2025-05-19T13:26:34.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-553-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-devaditya-infrastructure-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-mum-2011-14-the-natural-gas-company-p-ltd-mumbai-dcit-cir-2-2-osd-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4359-mum-2013-14-ito-25-2-1-mumbai-jayesh-d-goragandhi-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-pat-2012-14-shashi-construction-amp-suppliers-pvt-ltd-dcit</loc>
               <lastmod>2025-05-02T18:14:06.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-pat-2011-14-m-s-bihar-state-warehousing-corpn-ltd-acit</loc>
               <lastmod>2025-04-13T17:07:09.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-hyd-2013-14-all-india-logistics-pvt-ltd-hyderabad-the-ito-ward-1-1-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-hyd-2013-14-syed-m-mehdi-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-hyd-2013-14-syed-m-mehdi-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-hyd-2013-14-ito-ward-11-3-hyderabad-m-s-sri-sai-bhgawan-constructions-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-hyd-2015-14-sri-sai-builders-hyd-hyderabad-ito-ward-11-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4671-mum-2012-14-addl-cit-rg-6-1-mumbai-jayabharat-textile-amp-real-estate-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T22:14:10.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-mum-2013-14-the-greater-bombay-co-op-bank-ltd-mumbai-dcit-1-3-mumbai</loc>
               <lastmod>2025-04-13T12:56:05.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3088-mum-2012-14-ito-20-3-4-mumbai-3-plus-united-corporation-mumbai</loc>
               <lastmod>2025-04-12T04:28:01.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-mum-2012-14-i-t-o-19-3-1-mumbai-geeta-v-dayal-mumbai</loc>
               <lastmod>2025-04-13T11:07:08.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6250-mum-2013-14-the-greater-bombay-chs-ltd-mumbai-ito-21-2-4-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6398-mum-2013-14-globe-trotters-p-ltd-mumbai-ito-10-1-1-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7497-mum-2012-14-camoron-finance-and-investments-mumbai-asst-cit-21-1-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8763-mum-2011-14-alka-m-bharucha-mumbai-asst-cit-wd-11-2-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-del-2013-14-dcit-new-delhi-frank-brotehrs-amp-co-publication-ltd-delhi</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3431-del-2007-14-acit-circle-i-jitender-kumar-gupta</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-del-2012-14-sh-narendra-kumar-bargoti-haridwar-ito-haridwar</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4327-del-2012-14-acit-new-delhi-m-s-hal-offshore-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-del-2013-14-dcit-e-new-delhi-m-s-phd-chamber-of-commerce-amp-industry-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-del-2013-14-dcit-new-delhi-m-s-northern-strips-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4664-del-2010-14-acit-new-delhi-m-s-nandani-kochar-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-del-2012-14-dcit-new-delhi-m-s-dcm-shriram-consolidated-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-del-2012-14-dcm-shriram-consolidated-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3551-del-2013-14-dcit-new-delhi-smt-vinita-chaurasia-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-del-2013-14-dcit-ltu-new-delhi-m-s-indian-renewable-energy-development-agency-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4450-del-2012-14-acit-new-delhi-m-s-sunair-hotels-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-mum-2015-24-avani-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-mum-2015-24-chanchalben-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7533-mum-2013-14-asst-cit-18-3-mumbai-ankur-anant-keer-mumbai</loc>
               <lastmod>2025-04-13T14:00:09.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-mum-2014-14-ac-nielsen-corporation-mumbai-ddit-it-1-1-mumbai</loc>
               <lastmod>2025-04-13T14:07:03.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3482-mum-2007-14-the-ito-9-2-4-mumbai-m-s-pelican-syntex-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:28:00.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7427-mum-2014-14-indiaco-ventures-ltd-mumbai-dcit-3-3-mumbai</loc>
               <lastmod>2025-04-13T14:28:02.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4122-del-2013-14-sh-bishan-singh-chouhan-amp-others-noida-ito-noida</loc>
               <lastmod>2025-04-18T13:50:07.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-pun-2013-14-deputy-commissioner-of-income-tax-m-s-tata-technologies-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-pun-2013-14-m-s-tata-technologies-ltd-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-pun-2013-14-smt-nanda-dilip-gugale-pune-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pun-2012-14-joint-comm-of-income-tax-osd-pune-m-s-tata-technologies-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-pun-2010-14-m-s-pearl-plastic-products-pune-ito-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2869-ahd-2010-14-idea-cellular-limited-ahmedabad-the-income-tax-officer-tds-4-ahmedabad</loc>
               <lastmod>2022-04-25T10:51:01.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5874-del-2013-14-m-s-computer-engineering-services-india-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-25T12:57:57.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-hyd-2014-14-ito-ward-1-mahabubnagar-sri-n-anantha-reddy-mahabubnagar</loc>
               <lastmod>2022-04-25T13:43:14.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-hyd-2013-14-vsk-projects-private-limited-hyderabad-ito-ward-3-2-hyderabad</loc>
               <lastmod>2022-04-25T13:43:16.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-hyd-2014-14-b-rajeswara-rao-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2022-04-25T13:48:16.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-hyd-2014-14-ayodhya-bai-damodardas-lohia-charitable-trust-hyderabad-director-of-income-tax-exemtions-hyderabad</loc>
               <lastmod>2022-04-25T13:48:19.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-hyd-2014-14-sri-vinod-kumar-agarwal-hyderabad-asst-cit-circle-6-1-hyderabad</loc>
               <lastmod>2022-04-25T13:49:19.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:53.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:53.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ind-2014-14-shri-sharad-kabra-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:53.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:13.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-ind-2014-14-shri-nilesh-kumar-barmecha-jhabua-the-ito-wd-2-ratlam</loc>
               <lastmod>2022-04-25T14:08:13.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-ind-2013-14-m-s-jawaharlal-and-sons-indore-the-acit-5-1-indore</loc>
               <lastmod>2022-04-25T14:08:13.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ind-2014-14-shri-sharad-kabra-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:13.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-jab-2013-14-agrawal-construction-co-chhindwara-joint-commissioner-of-income-tax-chhindwara</loc>
               <lastmod>2022-04-25T14:19:13.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-jpr-2013-14-govind-kripa-buildmart-pvt-ltd-jaipur-jcit-jaipur</loc>
               <lastmod>2022-04-25T14:21:53.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-jpr-2012-14-acit-jaipur-shri-atma-ram-gupta-jaipur</loc>
               <lastmod>2022-04-25T14:22:43.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-jpr-2012-14-acit-jaipur-smt-varsha-singh-jaipur</loc>
               <lastmod>2022-04-25T14:22:53.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-jpr-2011-14-arvind-gotewala-jaipur-acit-jaipur</loc>
               <lastmod>2022-04-25T14:22:53.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-jodh-2015-14-shri-om-prakash-khurana-bikaner-acit-sriganganagar</loc>
               <lastmod>2022-04-25T14:30:00.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-kol-2011-14-survottam-enterprises-ltd-kolkata-ito-ward-8-4-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:35:14.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-kol-2012-14-sri-swapan-banerjee-durgapur-ito-wd-1-3-durgapur-durgapur</loc>
               <lastmod>2022-04-25T14:35:14.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-kol-2012-14-mr-niranjan-lal-soni-kolkata-ito-ward-45-1-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:38:40.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-pat-2010-17-vijay-kumar-malik-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-8-pat-2010-17-dcwt-patna-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-pat-2010-17-forum-for-social-initiatives-sewa-kendra-patna-cit-i-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pat-2010-17-sri-avanti-lal-dcit-1-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pat-2010-17-ajit-sharma-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-pat-2010-17-shiva-balak-choudhary-patna-dcit-vapi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-pat-2010-17-national-rural-revelopment-society-valsad-cit-i-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-9-pat-2010-17-dcwt-patna-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-pat-2010-17-dcit-vapi-ishan-international-public-school-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-4-pat-2010-17-dcwt-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-pat-2010-17-dcit-patna-smt-chandrawati-devi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-pat-2010-17-silk-center-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-49-pat-2010-17-mallik-enterprises-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-pat-2010-17-income-tax-officer-vishwamitra-singh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pat-2010-17-tirupati-homes-pvt-ltd-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-pat-2010-17-acit-br-manager-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-pat-2010-17-vijay-kumar-arya-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-pat-2010-17-m-s-c-k-construction-amp-co-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-pat-2010-17-dcit-patna-sri-shyam-sundar-prasad-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-11-pat-2010-17-dcwt-patna-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-pat-2010-17-dayanand-prasad-patna-cit-ii-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-pat-2010-17-bihar-state-electricity-board-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-pat-2010-17-ito-patna-mahcndra-singh-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-pat-2010-17-bihar-state-electricity-board-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-pat-2010-17-shashi-construction-amp-suppliers-pvt-ltd-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-pat-2010-17-indian-oil-corporation-ltd-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-pat-2010-17-m-s-mahendra-prasad-singh-amp-others-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-pat-2010-17-dcit-m-s-k-k-builders-pvt-ld-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-pat-2010-17-mr-pradeep-kumar-rajgarhia-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-pat-2010-17-a-c-i-t-sri-anand-kumar-gupta</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-pat-2010-17-m-s-bihar-state-tourism-dev-corporation-ltd-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-pat-2010-17-buddha-educational-amp-social-welfare-trust-patna-c-i-t-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-pat-2010-17-surendra-prasad-patna-addl-c-i-t-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-pat-2010-17-acit-bhagalpur-agricultural-produce-market-committee</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-pat-2010-17-sri-prakash-kumar-patna-ito-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-pat-2010-17-acit-smt-gunjita-nir</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-pat-2010-17-dcit-muzaffarpur-the-administratobihar-state-agriculture-marketing-board-dissolved-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-pat-2010-17-dcit-muzaffarpur-m-s-yogendra-rai-muzaffarpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-pat-2006-17-dr-k-m-prasad-ranchi-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-pat-2010-17-rekha-gupta-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-210-pat-2010-17-acit-begusarai-m-s-agriculture-produce-market-committee-begusarai</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-pat-2008-17-satish-kr-jaiswal-i-t-o</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-pat-2009-17-m-s-niranjan-sharma-c-i-t</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-ind-2014-24-shri-sunil-kumar-khandelwal-indore-the-acit-circle-5-1-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-ind-2014-24-shri-sunil-kumar-khandelwal-indore-the-acit-circle-5-1-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-chandi-2014-14-recorders-and-medicare-systems-p-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-18T21:14:54.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-pun-2011-14-dcit-cir-1-nashik-bharat-glass-tube-ltd-nashik</loc>
               <lastmod>2025-04-20T04:15:09.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-pun-2014-14-deputy-commissioner-of-income-tax-a-b-associates</loc>
               <lastmod>2025-04-20T04:15:11.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-pun-2013-14-ravindra-tukaram-kashid-pune-income-tax-officer</loc>
               <lastmod>2025-04-20T04:15:12.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-pun-2014-14-assistant-commissioner-of-income-tax-smt-asha-ashok-boob-ahmednagar</loc>
               <lastmod>2025-04-20T04:15:12.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6092-mum-2014-14-z-v-steel-p-ltd-mumbai-dcit-cir-7-3-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6091-mum-2014-14-z-v-steel-p-ltd-mumbai-dcit-cir-7-3-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4200-mum-2012-14-saphire-management-services-p-ltd-mumbai-ito-wd-2-3-2-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6378-mum-2013-14-sanjay-kumar-maini-mumbai-ito-wd-8-2-1-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7564-mum-2012-14-scil-capital-india-p-ltd-formerly-known-as-scil-capital-india-ltd-mumbai-asst-cit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-pun-2014-14-wika-instruments-india-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T06:15:36.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-hyd-2015-14-mr-sama-shekar-reddy-hanamkonda-acit-circle-2-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T13:43:35.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-chandi-2015-14-m-s-jattana-restaurant-amp-motels-pvt-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-17T21:42:41.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-hyd-2015-24-padmaja-gavini-hyderabad-hyderabad-ito-ward-8-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T19:15:37.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1575-bang-2012-14-ito-bangalore-m-s-supraja-souharda-credit-co-op-ltd</loc>
               <lastmod>2025-04-16T19:42:38.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-pat-2010-17-acit-bhagalpur-agriculture-produce-marker-committee-bhagalpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-pat-2010-17-sri-mahavir-sthan-nyas-samiti-c-i-t-i</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-pat-2007-17-addl-cit-hazaribagh-m-s-paras-facility-cards-ltd-hazaribagh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-pat-2007-17-m-s-leather-talk-ranchi-acit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-pat-2007-17-ravi-sinha-new-delhi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-pat-2007-17-pramod-kumar-jaiswal-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-pat-2007-17-m-s-leather-talk-ranchi-acit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-pat-2003-17-acit-jamshedpur-m-s-t-r-f-limited-jamshedpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-pat-2008-17-late-dr-s-b-sinha-ranchi-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-pat-2007-17-smt-rama-sinha-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pat-2003-17-dr-braj-nandan-pd-verma-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-pat-2004-17-dr-braj-nandan-pd-verma-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-pat-2007-17-pramod-kumar-jaiswal-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-pat-2007-17-md-tauheed-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-pat-2003-17-dr-braj-nandan-pd-verma-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-pat-2003-17-acit-jamshedpur-m-s-t-r-f-limited-jamshedpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-pat-2007-17-md-ekram-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-pat-2007-17-md-mahjood-alam-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-pat-1999-17-dr-braj-nandan-prasad-verma-ranchi-acit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-118-del-2014-23-adit-new-delhi-aspect-software-inc-usa</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-120-del-2014-23-adit-new-delhi-aspect-software-inc-usa</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-ctk-2014-14-srustee-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-12T17:28:03.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-ctk-2011-14-pradyot-kumar-rath-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ctk-2011-14-orissa-chrome-export-amp-mining-co-ltd-bhubaneswar-cit-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-ctk-2014-14-sabitri-nayak-ito-berhampur</loc>
               <lastmod>2025-04-12T17:21:04.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2652-ahd-2009-14-the-acit-circle-5-surat-shri-satyanarayan-rathi-and-others-aop-surat</loc>
               <lastmod>2025-04-17T00:42:39.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2402-ahd-2009-14-shri-satyanarayan-u-rathi-surat-the-income-tax-officer-ward-5-2-surat</loc>
               <lastmod>2025-04-17T00:42:39.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-ahd-2011-14-rentex-weavers-ltd-ahmedabad-the-cit-a-apos-bad-iii-ahmedabad</loc>
               <lastmod>2025-04-17T00:42:39.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-357-ahd-2011-16-the-acit-centre-circle-1-4-ahmedabad-mahalaxmi-bhavan-co-op-housing-so-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T10:07:38.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-del-2012-14-harish-bhasin-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T16:42:50.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-pun-2013-14-kallapanna-awade-ichalkaranji-janata-sah-bank-ltd-ichalkaranji-dcit-ichalkaranji</loc>
               <lastmod>2022-04-07T06:19:56.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-156-del-2014-23-m-s-newtech-steels-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-248-del-2014-23-m-s-foryu-overseas-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-hyd-2014-14-m-s-yamuna-agro-farms-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-hyd-2014-14-m-s-himagiri-bio-tech-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-hyd-2014-14-acit-central-circle-8-hyderabad-m-s-himagiri-bio-tech-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-hyd-2014-14-m-s-uttarashada-bio-tech-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-hyd-2014-14-m-s-sindhu-greenlands-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-hyd-2014-14-m-s-yamuna-agro-farms-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-hyd-2014-14-m-s-swarnamukhi-greenfields-private-limited-hyderabad-dy-cit-central-circle-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-952-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-swarnamukhi-greenfields-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5406-del-2012-14-pride-offshore-international-llc-presently-known-as-ensco-offshore-international-llc-new-delhi-addl-dit-dehradun</loc>
               <lastmod>2025-04-16T13:35:29.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-del-2013-14-mrs-manju-agarwal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T14:49:59.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5275-del-2012-14-mahabir-singh-karnal-ito-karnal</loc>
               <lastmod>2025-04-18T14:49:59.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-bang-2014-14-sri-t-d-jayachandra-urs-mysore-ito-mysore</loc>
               <lastmod>2025-04-17T09:07:36.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-bang-2014-14-the-adil-amanat-co-operative-credit-society-ltd-bijapur-ito-bijapur</loc>
               <lastmod>2025-04-17T09:07:37.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-jpr-2012-24-dhirendra-singh-rajput-alwar-ito-dausa</loc>
               <lastmod>2025-04-16T06:21:26.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-chny-2015-14-gnanaselvi-udayakumar-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T16:21:04.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2866-mum-2010-14-acit-11-1-mumbai-livewire-programme-trdg-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T18:07:03.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-mum-2010-14-acit-11-1-mumbai-livewire-programme-trdg-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T18:07:03.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7723-mum-2010-14-skf-india-ltd-mumbai-addl-cit-rg-4-3-mumbai</loc>
               <lastmod>2025-04-13T12:21:02.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4250-del-2013-14-dcit-new-delhi-m-s-pramod-export-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:49:55.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-hyd-2015-14-acit-circle-16-2-hyderabaad-hyderabad-m-s-metrochem-api-private-limited-hyderabad</loc>
               <lastmod>2025-04-19T07:07:55.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-hyd-2014-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-m-s-manchukonda-prakasham-industries-india-private-limited-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-del-2013-14-adit-dehradun-m-s-tdi-brooks-intl-inc-dehradun</loc>
               <lastmod>2025-04-16T16:07:34.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-jodh-2014-14-m-s-bharat-construction-company-jodhpur-ito-churu</loc>
               <lastmod>2025-04-19T13:43:14.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-mum-2008-14-m-s-mehta-sulfites-india-ltd-mumbai-the-acit-cir-10-2</loc>
               <lastmod>2025-04-14T04:00:07.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-273-mum-2014-23-salim-jeevankhan-bhati-mumbai-ito-25-3-4-mumbai</loc>
               <lastmod>2025-04-12T21:00:04.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-ahd-2010-14-the-dcit-bharuch-circle-bharuch-bell-ceramics-limited-baroda</loc>
               <lastmod>2025-04-16T21:00:34.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-bang-2013-14-sri-e-krishnappa-acit-bangalore</loc>
               <lastmod>2025-04-17T12:35:43.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-ahd-2012-14-apurva-aluminium-corporation-baroda-the-income-tax-officer-ward-5-4-baroda</loc>
               <lastmod>2024-10-09T20:51:47.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-rjt-2015-14-the-asstt-commr-income-tax-cen-circle-2-rajkot-gujarat-m-s-backbone-construction-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-130-ahd-2011-23-m-s-maharshi-udhyog-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-pun-2013-14-krishi-utpanna-bazar-samittee-jalgaon-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-15T19:56:26.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-pun-2013-14-acit-central-circle-1-nashik-m-s-ptc-and-family-nashik</loc>
               <lastmod>2025-04-20T05:42:59.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-jodh-2015-14-ito-exemptions-bikaner-m-s-krishi-upaj-mandi-samiti-ridmalsar</loc>
               <lastmod>2025-04-16T08:56:30.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-hyd-2015-14-murali-krishna-gopi-hyderabad-hyderabad-ito-ward-12-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T10:50:29.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-pun-2013-14-shree-surgical-hospitals-jalna-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-15T19:56:26.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-pun-2013-14-ito-ward-1-1-jalgaon-shri-mahendra-jwalaprasad-bansal-jalgaon</loc>
               <lastmod>2025-04-20T04:15:10.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-pun-2013-14-shri-abhay-jaykumar-chordia-pune-dcit-central-circle-2-1-pune</loc>
               <lastmod>2025-04-20T06:15:41.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-pun-2012-14-padmavati-developers-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:01:00.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-pun-2011-14-c-p-mohandas-pune-dcit-cent-cir-1-1-pune</loc>
               <lastmod>2025-04-20T04:15:13.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4339-del-2010-14-punjab-national-bank-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:49.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-hyd-2014-14-income-tax-officer-ward-10-1-hyderabad-sri-sudhir-reddy-basani-secunderabad</loc>
               <lastmod>2025-04-19T04:35:54.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-hyd-2015-14-ito-tds-ward-1-3-hyderabad-hyderabad-jaypeem-granites-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:42:50.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-bang-2010-14-m-s-tesco-hindustan-service-centre-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-16T19:35:37.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-bang-2011-14-sanyo-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T12:35:42.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ahd-2012-14-m-s-ornet-developers-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-04-12T12:42:06.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-chny-2014-14-newgen-imaging-systems-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T12:21:11.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-chny-2013-14-ppn-power-generating-company-private-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:28:01.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-chny-2015-14-sahayog-chennai-cit-coimbatore</loc>
               <lastmod>2025-04-12T10:49:01.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-chny-2011-14-acit-trichy-shri-s-p-chockalingam-aranthangi</loc>
               <lastmod>2025-04-12T10:49:00.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4011-mum-2011-14-ito-tds-3-1-mumbai-reliance-communication-infrastructure-ltd-navi-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5908-mum-2012-14-ito-3-i-1-mumbai-dr-balabahai-nanvati-hospital-mumbai</loc>
               <lastmod>2025-04-16T10:00:31.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-mum-2008-14-m-s-mehta-sulfites-india-ltd-mumbai-the-acit-cir-10-2-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7530-mum-2012-14-raymond-apparel-ltd-mumbai-addl-cit-rg-2-3-mumbai</loc>
               <lastmod>2025-04-12T18:07:03.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-mum-2013-14-asst-cit-cen-cir-2-thane-bhoomi-construction-project-navi-mumbai</loc>
               <lastmod>2025-04-13T19:42:00.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2955-mum-2013-14-igl-gemstones-p-ltd-mumbai-dcit-5-2-mumbai</loc>
               <lastmod>2025-04-13T14:28:01.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pun-2012-14-joint-comm-of-income-tax-osd-pune-m-s-tata-technologies-ltd-pune</loc>
               <lastmod>2022-04-25T17:13:54.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-rjt-2014-14-the-ito-ward-3-1-jamnagar-shri-chandrakant-kalidas-thakker-jamnagar</loc>
               <lastmod>2022-04-25T17:33:58.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2343-chny-2012-14-dy-dit-exemptions-ii-chennai-m-s-ebenezer-educational-trust-chennai</loc>
               <lastmod>2025-04-12T10:42:03.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-chny-2015-14-thriveni-earth-movers-private-ltd-salem-jcit-salem</loc>
               <lastmod>2025-04-12T10:42:04.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-chny-2013-14-ito-chennai-a-m-vijayarangam-chennai</loc>
               <lastmod>2025-04-12T10:42:00.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-chny-2012-16-s-kulandaisamy-kumbakonam-acit-trichy</loc>
               <lastmod>2025-04-12T10:49:06.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ahd-2012-14-the-acit-circle-5-ahmedabad-narmda-fintrade-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T12:42:06.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-206-ahd-2011-23-m-s-kumash-construction-pvt-ltd-valsad-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-13T10:00:00.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-189-chny-2012-23-m-s-samudra-shoe-overseas-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T13:28:05.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-chny-2014-14-rifah-shoes-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T13:28:03.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4931-mum-2012-14-dcit-5-2-mumbai-om-shipping-agencies-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:14:02.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5036-del-2013-14-ito-new-delhi-tapash-kumar-chaterjee-new-delhi</loc>
               <lastmod>2025-04-21T09:22:35.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-mum-2011-14-harinagar-sugar-mills-ltd-mumbai-acit-wd-4-2-mumbai</loc>
               <lastmod>2025-04-20T23:36:27.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1459-bang-2014-14-deputy-commissioner-of-income-tax-bangalore-m-s-slk-software-services-p-ltd-bangalore</loc>
               <lastmod>2025-04-17T15:35:46.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-bang-2014-14-joint-commissioner-of-income-tax-ltu-bangalore-m-s-state-bank-of-mysore-head-office-bangalore</loc>
               <lastmod>2025-04-17T15:42:36.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3813-mum-2011-14-acit-cen-cir-24-amp-26-mumbai-little-developers-mumbai</loc>
               <lastmod>2025-04-13T16:14:00.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-mum-2012-23-little-developers-mumbai-acit-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2025-04-13T16:14:00.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-kol-2012-14-dcit-central-circle-vi-kolkata-kolkata-shri-jagdish-prasad-agarwala-kolkata</loc>
               <lastmod>2025-04-16T07:21:26.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-mum-2010-14-acit-13-1-mumbai-raju-m-shah-mumbai</loc>
               <lastmod>2025-04-13T08:35:04.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-201-mum-2014-23-times-global-broadcasting-co-ltd-mumbai-ito-tds-3-4-mumbai</loc>
               <lastmod>2025-04-13T08:35:07.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7597-mum-2013-14-nagnath-manera-thane-ito-wd-3-1-thane</loc>
               <lastmod>2025-04-16T10:00:31.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-mum-2011-14-dcit-23-3-mumbai-s-r-shipping-agency-mumbai</loc>
               <lastmod>2025-04-16T10:07:27.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-pun-2010-14-dhariwal-industries-ltd-pune-acit-circle-1-2-pune</loc>
               <lastmod>2025-04-20T06:22:34.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-03-pat-2019-17-the-nawadah-central-cooperative-bank-ltd-nawadah-acit-circle-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-pun-2013-23-ishwar-construction-pvt-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-04-20T04:00:59.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-pun-2013-14-m-s-manav-packaging-industries-pvt-ltd-pune-ito-ward-11-1-pune</loc>
               <lastmod>2025-04-20T04:00:59.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7074-mum-2013-14-acit-11-1-mumbai-jet-spped-audio-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T20:56:06.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3600-mum-2013-14-reserve-bank-staff-co-operative-credit-society-ltd-mumbai-ito-wd-12-3-4-mumbai</loc>
               <lastmod>2025-04-13T11:49:02.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-chny-2013-14-sreevatsa-real-estates-pvt-ltd-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-04-12T09:35:00.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-chny-2015-14-ejaz-tanning-company-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T13:35:04.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-hyd-2014-14-m-s-margadarsi-chit-fund-private-limited-hyderabad-dcit-circle-16-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T15:36:39.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4997-mum-2013-14-rheema-hassan-ali-khan-mumbai-asst-cit-cen-cir-2-mumbai</loc>
               <lastmod>2025-04-13T19:56:07.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-chny-2014-14-general-machinery-spares-corporation-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-del-2011-14-aspect-software-inc-gurgaon-adit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-del-2014-14-m-s-aspect-software-inc-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-del-2015-14-sh-daljeet-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-142-chny-2014-23-acit-tiruppur-best-corporation-p-ltd-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-314-ahd-2002-16-the-dy-ci-tcent-cir-1-m-s-ohm-developers</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-320-ahd-2002-16-m-s-om-developers-the-dy-cit-cent-cir-1</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-rjt-2014-14-the-ito-tds-1-rajkot-gujarat-saurashtra-cricket-association-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-rjt-2014-14-the-dy-commr-income-tax-gandhidham-circle-gandhidham-m-s-shree-radhey-shipping-company-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-rjt-2015-14-the-asstt-commr-income-tax-cen-circle-2-rajkot-gujarat-m-s-backbone-construction-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-rjt-2014-14-the-ito-inter-taxa-gandhidham-m-s-taurus-shipping-services-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-rjt-2012-14-shri-madhavdas-h-fichadiya-rajkot-gujarat-the-income-tax-officer-ward-5-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-rjt-2013-14-the-assistant-comissioner-of-income-tax-circle-5-rajkot-gujarat-m-s-ajanta-ltd-morbi</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-rjt-2011-14-the-ito-ward-5-1-rajkot-gujarat-shri-madhavrav-h-fichadia-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-ahd-2012-14-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-coch-2014-23-hotel-rayale-park-cochin-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-coch-2014-23-hotel-rayale-park-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-coch-2015-24-the-church-of-jesus-christ-in-india-kannur-the-cit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-coch-2014-14-m-s-geeyem-motors-p-ltd-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-coch-2015-14-acit-corporate-cochin-m-s-aromatic-ingredients-p-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-coch-2014-14-acit-cochin-m-s-harrisons-malayalam-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-coch-2014-14-the-school-of-bhagavad-gita-trivandrum-the-assistant-director-of-income-tax-exemption-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-coch-2014-14-acit-cochin-m-s-harrisons-malayalam-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-mum-2012-14-acit-cir-4-mumbai-aakash-land-developers-thane</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-ahd-2012-14-the-dcit-circdle-9-surat-m-s-priyanka-gems-surat</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-ahd-2011-14-the-dcit-circle-2-surat-smt-taraben-jamiyatram-surat</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-ahd-2011-14-sapphire-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-2011-14-shri-jagrutbhai-kesharbhai-mehta-ahmedabad-the-income-tax-officer-ward-11-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-ahd-2011-14-the-acit-osd-range-4-ahmedabad-m-s-mamta-machinery-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-rjt-2014-14-shri-bhagwanji-kanji-ayachi-gandhidham-rajkot-gujarat-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-rjt-2013-14-the-ito-ward-1-2-rajkot-gujarat-shri-pravinchandra-c-parekh-huf-gondal</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-jaysun-ceramics</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-rjt-2013-14-the-ito-tds-2-rajkot-gujarat-m-s-bharat-sanchar-nigam-ltd-the-a-o-electrical-division-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-rjt-2014-14-the-ito-ward-3-1-jamnagar-shri-chandrakant-kalidas-thakker-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-rjt-2012-14-smt-meena-d-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-190-ahd-2013-24-shri-gobindram-c-agarwal-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5403-mum-2012-14-raj-shipping-agencies-ltd-mumbai-addl-cit-rg-5-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-coch-2014-14-mr-n-vijayan-pillai-kollam-the-ito-alappuzha</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-coch-2013-14-dcit-ernakulam-m-shotel-royal-park-cochin</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-chny-2015-23-ddit-chennai-the-panagal-building-society-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-coch-2014-14-english-indian-clays-ltd-trivandrum-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-chny-2015-14-h-vinayagamoorthy-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3086-chny-2014-14-daniel-samuel-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-chny-2015-14-dcit-chennai-bimetal-bearings-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-chny-2014-14-acit-trichy-trichy-steel-rolling-mills-ltd-trichy</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-chny-2015-14-c-r-selvaraj-salem-ito-namakkal</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-chny-2015-14-karmen-internatiional-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-chny-2014-14-acit-chennai-m-s-chettinad-quartz-products-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-chny-2011-14-dcit-chennai-m-s-visual-graphics-computing-services-india-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-nag-2013-14-shri-shankarrao-j-diote-nagpur-ito-ward-1-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-nag-2010-14-m-s-vijay-engineering-enterprises-nagpur-joint-commissioner-of-income-tax-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-nag-2012-14-shri-janardhan-mahadeorao-dhabarde-wardha-income-tax-officer-ward-4-wardha</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-nag-2013-14-dy-commissioner-of-income-tax-circle-4-nagpur-smt-saroj-rander-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-nag-2013-14-income-tax-officer-ward-2-bandara-m-s-bhandara-mahila-nagari-sahkari-pat-sanstha-ltd-bandara</loc>
               <lastmod>2025-07-10T12:35:27.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-del-2012-14-ito-new-delhi-m-s-rational-builders-amp-developers-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3640-del-2013-14-acit-new-delhi-sh-pawan-kumar-kansal-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-hyd-2014-14-granules-india-limited-hyderabad-dy-cit-central-circle-2-3-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-hyd-2014-14-sri-g-s-prabhakar-hyderabad-ito-ward-13-2-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1533-hyd-2014-14-b-rajeswara-rao-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-hyd-2014-14-kanta-bai-govind-kumar-lohia-charitable-trust-hyderabad-director-of-income-tax-exemtions-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-hyd-2014-14-sri-vinod-kumar-agarwal-hyderabad-asst-cit-circle-6-1-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-hyd-2014-14-sri-t-srinivasa-rao-hyderabad-ito-ward-1-kurnool</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-del-2013-14-mrs-ritu-parwal-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4398-del-2011-14-acit-new-delhi-m-s-lakshmi-sugar-mills-co-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-14-del-2012-16-acit-new-delhi-sh-rakesh-kumar-prop-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopi-ram-union-of-india-ors-6958</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudeep-kaur-sawhney-union-of-india-and-others-21705</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nestle-india-limited-deputy-commissioner-of-commercial-tax-1-15842-2012</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nestle-india-limited-deputy-commissioner-of-commercial-tax-1-15842-2012</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrf-limited-commissioner-of-trade-and-taxes-st-appl-1-2015-st-appl-2-2015</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pepsi-foods-pvt-ltd-now-merged-with-pepsi-co-india-holding-pvt-ltd-and-ericsson-ab-and-aspect-software-inc-assistant-commissioner-of-income-tax-anr-and-deputy-commissioner-of-income-tax-ors-and-addl-director-of-income-tax-ors-and-astt-director-of-international-taxation-ors-1334-2015</loc>
               <lastmod>2025-09-18T07:00:55.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/emaar-alloys-pvt-ltd-through-manoj-kr-sinha-director-director-general-of-income-tax-investigations-patna-and-director-of-income-tax-investigations-patna-and-additional-director-of-income-tax-investigations-ranchi-and-assistant-director-of-income-tax-investigations-jamshedpur-and-commissioner-of-income-tax-jamshedpur-and-commissioner-of-income-tax-central-patna-and-deputy-commissioner-of-income-tax-central-circle-i-ranchi-and-assistant-commissioner-of-income-tax-central-circle-jamshedpur-3494</loc>
               <lastmod>2025-09-18T06:55:26.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-m-aboobacker-the-income-tax-officer-ward-2-2-ernakulam-94</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-mum-2011-14-ganga-developers-mumbai-d-c-i-t-31-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-mum-2015-14-lionbridge-technologies-p-ltd-navi-mumbai-dcit-10-2-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6953-mum-2012-14-saba-software-india-p-ltd-mumbai-ito-8-3-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7053-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6469-mum-2011-14-dcit-cc-35-mumbai-dimple-drums-amp-barrels-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6472-mum-2011-14-dcit-cc-35-mumbai-dimple-drums-amp-barrels-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4451-mum-2011-14-addl-cit-5-1-mumbai-cadbury-inida-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-mum-2013-14-devang-h-kapasi-mumbai-ito-wd-22-1-1-navi-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6930-mum-2013-14-gala-trading-p-ltd-mumbai-ito-wd-1-1-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7360-mum-2013-14-asst-cit-ltu-mumbai-s-i-group-india-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7354-mum-2013-14-sujan-singh-ajwani-mumbai-asst-valuation-officer-ii-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4007-mum-2013-14-satellite-cable-tv-network-p-ltd-mumbai-ito-10-2-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5213-mum-2012-14-dcit-9-3-mumbai-samrudh-finstock-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-mum-2012-14-a-c-i-t-circle-7-2-3-mumbai-shubhmangal-portfolio-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6771-mum-2012-14-ganga-dev-elopers-mumbai-dcit-cen-cir-31-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4591-mum-2013-14-girdhar-mohanani-mumbai-ito-it-4-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6753-mum-2013-14-shukra-jewellery-ltd-mumbai-ito-wd-5-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-mum-2013-14-metim-investment-and-trading-pvt-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7146-mum-2012-14-ito-9-2-2-mumbai-lakozy-motors-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3985-mum-2010-14-ddit-it-1-2-mumbai-dhl-operations-bv-the-netherlands-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-mum-2013-14-sanghavi-exports-internaitonal-p-ltd-mumbai-addl-cit-rg-5-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4344-mum-2010-14-dun-amp-bradstreet-information-services-india-p-ltd-mumbai-ddit-it-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4343-mum-2010-14-dun-amp-bradstreet-information-services-india-p-ltd-mumbai-ddit-it-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dalip-singh-income-tax-officer-muktsar-284</loc>
               <lastmod>2025-12-25T08:05:42.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varinder-kumar-sood-commissioner-of-income-tax-ii-jalandhar-280</loc>
               <lastmod>2025-12-25T08:05:42.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7336-mum-2013-14-ito-14-3-2-mumbai-neeta-textiles-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6139-mum-2013-14-neeta-textiles-mumbai-ito-wd-14-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6140-mum-2013-14-neeta-textiles-mumbai-ito-wd-14-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6138-mum-2013-14-neeta-textiles-mumbai-ito-wd-14-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-chny-2015-14-ito-chennai-s-chandrasekaran-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-chny-2014-14-ito-chennai-k-ranjan-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-mum-2012-14-sushma-a-kilachand-mumbai-acit-16-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-kol-2012-14-dcit-circle-5-kolkata-kolkata-m-s-coal-india-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-kol-2012-14-dcit-circle-8-kolkata-kolkata-m-s-usha-martin-finance-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-kol-2012-14-ito-ward-52-1-kolkata-kolkata-shri-shankar-sarkar-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-kol-2011-14-acit-circle-50-kolkata-kolkata-govinda-chandra-pal-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-kol-2012-14-m-s-gamuda-wct-india-pvt-ltd-kolkata-dcit-circle-12-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-kol-2012-14-gopal-prasad-gupta-dakshin-dinajpur-ito-ward-1-balurghat-dakshin-dinajpur</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-kol-2012-14-seikh-babu-mani-kolkata-ito-ward-49-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-kol-2012-14-shri-ashim-mitra-nadia-ito-ward-4-nadia-nadia</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-kol-2015-24-neelkamal-tradelink-pvt-ltd-kolkata-cit-kolkata-iii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-kol-2015-24-m-s-crescenthemum-vyapaar-p-ltd-kolkata-cit-i-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-kol-2015-24-m-s-taranga-vyapar-pvt-ltd-kolkata-cit-kolkata-ii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-kol-2015-24-birla-corporation-ltd-kolkata-dcit-circle-6-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-68-kol-2014-24-dcit-circle-33-kolkata-kolkata-swamiji-engineers-co-op-society-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-kol-2015-24-a-c-i-t-cc-xxi-kolkata-kolkata-m-s-central-roller-flour-mills-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2377-del-2013-14-ito-new-delhi-m-s-sky-lark-marketing-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-del-2010-14-dcit-new-delhi-m-s-state-farms-corporations-of-india-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-del-2012-14-acit-meerut-m-s-v-kumar-dyeing-amp-printing-works-p-ltd-meerut</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4718-del-2013-14-dcit-new-delhi-m-s-artemis-medicare-service-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3029-del-2013-14-ito-new-delhi-mr-akshay-bhardwaj-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-del-2015-14-shikshadaan-foundation-charitable-trust-new-delhi-cit-e-chandigarh</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2288-del-2013-14-dcit-new-delhi-m-s-aggarwal-plaza-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-del-2013-14-acit-haridwar-m-s-sumo-steels-pvt-ltd-kotdwar</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-del-2012-14-ito-new-delhi-m-s-shree-shyam-pulp-amp-board-mills-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3263-del-2007-14-rishi-mithal-acit-i</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-mum-2011-14-ito-20-1-3-mumbai-intech-corporation-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-mum-2013-14-pratik-arvind-malkan-legal-heir-and-executor-of-late-arvind-g-malkan-mumbai-ito-ward-8-1-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6955-mum-2013-14-ito-4-1-1-mumbai-crescent-finstock-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6571-mum-2012-14-colaba-sangita-co-op-hsg-soc-ltd-mumbai-ito-12-2-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7200-mum-2013-14-hindustan-diamond-co-p-ltd-mumbai-dcit-i-osd-cir-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3347-mum-2013-14-om-kailash-finance-amp-investments-p-ltd-mumbai-cit-4-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-mum-2015-14-bain-capital-advisors-india-p-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-mum-2011-14-acit-cc-22-mumbai-sharekhan-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9065-mum-2010-14-sharekhan-ltd-mumbai-acit-cc-22-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4706-mum-2013-14-ito-9-1-1-mumbai-arc-onstruction-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5368-mum-2013-14-dcit-10-3-mumbai-konkan-railway-corporation-ltd-navi-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-kol-2013-14-garden-reach-shipbuilders-amp-engineers-ltd-kolkata-c-i-t-kolkata-i-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-kol-2012-14-acit-circle-37-kolkata-kolkata-m-s-bhagwandas-sagarmal-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-kol-2011-14-dcit-circle-7-kolkata-kolkata-lalanand-vyapaar-private-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/coventry-coil-o-matic-haryana-ltd-alchemist-asset-reconstruction-co-ltd-4600-2015</loc>
               <lastmod>2025-12-25T09:45:21.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2954-mum-2011-14-ito-9-1-4-mumbai-airspeed-courier-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-mum-2011-14-ekta-resort-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3130-ahd-2011-14-tyco-valves-amp-controls-india-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-pat-2012-14-acit-m-s-shashi-builders-india-pvt-ltd</loc>
               <lastmod>2025-05-02T18:14:06.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pat-2012-14-millat-education-society-dcit</loc>
               <lastmod>2025-05-02T18:14:06.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-pat-2012-14-shashi-builders-india-pvt-ltd-muzaffarpur-i-t-o</loc>
               <lastmod>2025-05-02T18:14:06.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7482-mum-2013-14-acit-14-1-mumbai-r-k-exports-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4246-del-2013-14-ito-new-delhi-m-s-fx-enterprises-solutions-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T14:07:53.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-hyd-2014-14-m-s-vindhya-greenlands-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-hyd-2013-14-muduganti-purushotham-reddy-hyderabad-income-tax-officer-warangal</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-chandi-2012-14-hycron-electronics-solan-ito-baddi</loc>
               <lastmod>2025-05-02T18:13:31.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-chandi-2014-14-hycron-electronics-solan-ito-baddi</loc>
               <lastmod>2025-05-02T18:13:32.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-chandi-2012-14-cheshire-homes-chandigarh-chandigarh-cit-i-chandigarh</loc>
               <lastmod>2025-05-02T18:13:32.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-chandi-2013-14-mrs-poonam-midha-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-chandi-2014-14-m-s-h-p-power-corporation-ltd-shimla-acit-shimla</loc>
               <lastmod>2025-05-02T18:13:31.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-chandi-2014-14-m-s-patiala-urban-planning-and-development-authority-patiala-ito-patiala</loc>
               <lastmod>2025-05-02T18:13:31.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-chandi-2014-14-m-s-patiala-urban-planning-and-development-authority-patiala-ito-patiala</loc>
               <lastmod>2025-05-02T18:13:31.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-chandi-2012-14-sh-shiv-kumar-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-05-02T18:13:31.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-chandi-2013-14-acit-chandigarh-m-s-torque-pharmaceuticals-p-ltd-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-chandi-2014-14-member-secretary-excutive-body-mohali-cit-ii-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-chandi-2014-24-the-saraswati-industrial-syndicate-limited-yamunanagar-ito-tds-panchkula</loc>
               <lastmod>2025-04-15T14:35:25.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5463-del-2013-14-dcit-new-delhi-m-s-escorts-construction-equipment-ltd-ballabgarh</loc>
               <lastmod>2025-04-18T14:07:54.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2643-ahd-2011-14-the-dcit-circle-9-surat-m-s-d-nitin-amp-co-surat</loc>
               <lastmod>2025-05-10T07:50:53.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-ctk-2012-14-m-s-suryakanta-poultri-p-limited-ganjam-dcit-berhampur</loc>
               <lastmod>2025-04-12T17:21:04.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ctk-2014-14-srustee-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-12T17:28:03.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-ctk-2011-14-pradyot-kumar-rath-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ctk-2014-14-swasthya-bikash-samiti-berhampur-the-cit-bhubaneswar</loc>
               <lastmod>2025-04-16T03:00:21.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-ahd-2011-14-the-acit-vapi-circle-vapi-gujarat-themis-biosyn-ltd-vapi</loc>
               <lastmod>2025-04-18T00:29:19.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-hyd-2014-14-vbc-industries-limited-hyderabad-dy-cit-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-hyd-2013-14-syed-m-mehdi-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ind-2014-14-shri-sharad-kabra-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-15T17:42:17.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-jpr-2013-14-sistema-shyam-teleservices-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T07:02:00.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ctk-2013-14-m-s-lm-hati-and-co-jagatsinghpur-ito-tds-cuttack</loc>
               <lastmod>2025-04-12T17:21:04.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7307-mum-2013-14-aftab-abdul-rehman-badshah-mumbai-ito-wd-13-1-2-mumbai</loc>
               <lastmod>2025-04-13T09:35:05.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-mum-2011-14-pravin-m-choksey-mumbai-dcit-cir-45-mumbai</loc>
               <lastmod>2025-04-12T22:14:10.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2517-mum-2013-14-dcit-1-2-mumbai-pnb-insurance-broking-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:07:08.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6316-mum-2012-14-gopal-r-shenoy-mumbai-ito-wd-19-2-3-mumbai</loc>
               <lastmod>2025-04-13T12:56:05.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6606-mum-2011-14-precision-shears-amp-knives-p-ltd-mumbai-ito-wd-1-2-4-mumbai</loc>
               <lastmod>2025-04-13T11:07:08.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5198-del-2013-14-acit-new-delhi-shri-rakesh-kumar-garg-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4805-del-2012-14-ito-rewari-sh-moti-ram-alias-moti-lal-rewari</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-del-2010-14-acit-faridabad-m-s-arvindo-fabnoplast-pvt-ltd-faridabad</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2970-del-2013-14-m-s-sunays-properties-investment-co-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5808-del-2013-14-dcit-new-delhi-m-s-sage-metals-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-del-2014-14-dcit-new-delhi-sh-lalit-modi-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4562-del-2012-14-m-s-dreamland-buildtech-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-del-2010-14-m-s-indian-renewable-energy-development-agency-ltd-new-delhi-dcit-ltu-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4498-mum-2013-14-m-s-city-life-developers-mumbai-cit-25-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-mum-2013-14-acit-cir-21-1-mumbai-camoron-finance-amp-investments-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-mum-2012-14-acit-cen-cir-20-mumbai-prakash-samant-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7112-mum-2012-14-the-airport-authority-of-india-staff-co-op-credit-socy-ltd-mumbai-ito-wd-15-3-3-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-mum-2012-14-pixel-image-india-p-ltd-pune-ito-wd-8-2-4-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-336-mum-2014-24-kushal-software-ltd-ito-4-2-4</loc>
               <lastmod>2025-04-16T11:14:26.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-ahd-2011-14-rajkot-nagrik-sahakari-bank-ltd-rajkot-the-jt-cit-tds-range-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-ahd-2011-14-the-ito-ward-4-1-ahmedabad-grace-castings-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-pat-2012-14-darbhanga-divisional-welfare-society-dcit</loc>
               <lastmod>2025-04-13T17:07:07.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pat-2012-14-muni-rai-acit</loc>
               <lastmod>2025-04-13T17:07:08.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pat-2011-14-dcit-k-k-builders-pvt-ltd</loc>
               <lastmod>2025-04-13T17:07:08.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7381-mum-2013-14-asst-cit-2-3-mumbai-regent-plast-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-ahd-2011-14-the-ito-ward-6-4-ahmedabad-shree-swami-industries-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-ahd-2010-14-the-ito-ward-4-navsari-smt-sapna-sandip-shah-navsari</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ahd-2012-14-the-acit-circle-8-surat-m-s-navrang-cream-corner-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2578-ahd-2011-14-shri-vipul-y-mehta-ahmedabad-the-income-tax-officer-osd-range-10-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2532-ahd-2011-14-the-rander-peoples-co-op-bank-ltd-surat-the-director-of-income-tax-cib-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-ahd-2011-14-ess-dee-aluminium-ltd-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-ahd-2011-14-the-ito-ward-8-2-ahmedabad-shri-shaum-janak-hatheesing-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ahd-2011-14-bansidhar-cotfiber-industries-pvt-ltd-bhavnagar-the-income-tax-officer-ward-1-2-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-ahd-2010-14-the-dcit-circle-1-2-baroda-kamdhenu-motors-pvt-ltd-baroda</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-ahd-2011-14-rajkot-nagrik-sahakari-bank-ltd-rajkot-the-jt-cit-tds-range-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-ahd-2011-14-rinki-finance-ltd-baroda-the-income-tax-officer-ward-4-2-baroda</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-del-2010-14-nathi-lal-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-del-2013-14-m-s-civitech-housing-india-p-ltd-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-uttarashada-bio-tech-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-sindhu-greenland-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-hyd-2014-14-m-s-nagavali-greenlands-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-del-2012-14-ito-new-delhi-m-s-hitesha-finance-amp-investment-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-07T06:19:53.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-hyd-2014-14-m-s-vamsadhara-agro-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-pun-2013-14-kallapanna-awade-ichalkaranji-janata-sah-bank-ltd-ichalkaranji-dcit-ichalkaranji</loc>
               <lastmod>2022-04-07T06:19:56.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-ind-2014-24-m-s-swapnil-construction-co-pvt-ltd-indore-the-acit-2-indore</loc>
               <lastmod>2025-04-15T22:21:24.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-ind-2014-24-m-s-krishi-upaj-mandi-samiti-alirajpur-the-ito-ward-1-ratlam</loc>
               <lastmod>2025-04-15T22:21:24.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-ind-2014-24-m-s-krishi-upaj-mandi-samiti-jhabua-the-acit-circle-ratlam</loc>
               <lastmod>2025-04-15T22:21:24.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-jab-2012-24-acit-krishi-upaj-mandi-samiti</loc>
               <lastmod>2025-04-16T18:14:44.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-918-ahd-2010-14-the-acit-central-circle-3-surat-shri-r-a-shaikh-paper-mills-pvt-ltd-vapi</loc>
               <lastmod>2022-04-07T06:19:53.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-del-2011-14-acit-new-delhi-m-s-wang-investment-and-finance-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-07T06:19:53.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-hyd-2014-14-m-s-goman-agro-farms-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-hyd-2014-14-m-s-vamsadhara-agro-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-hyd-2014-14-m-s-vindhya-greenlands-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-hyd-2014-14-m-s-konark-greenlands-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4164-del-2012-14-acit-new-delhi-smt-madhu-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-del-2013-14-dcit-new-delhi-m-s-suncity-hitech-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T01:56:22.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-ctk-2014-14-bn-parida-amp-co-bhubaneswar-acit-cuttack</loc>
               <lastmod>2025-04-16T01:56:25.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2653-ahd-2011-14-the-ito-vapi-ward-2-vapi-k-m-enterprise-silvassa</loc>
               <lastmod>2025-04-18T00:29:19.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-ahd-2013-14-the-dcit-osd-range-1-ahmedabad-ajax-investment-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T00:42:38.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-ahd-2008-14-the-ito-ward-5-2-surat-shri-satyanarayan-u-rathi-surat</loc>
               <lastmod>2025-04-17T00:42:38.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2653-ahd-2009-14-the-acit-circle-5-surat-shri-satyanarayan-rathi-and-others-aop-surat</loc>
               <lastmod>2025-04-17T00:42:39.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-jpr-2015-24-smt-vinita-agarwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T06:57:58.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-jpr-2014-24-vinod-kumar-goyal-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T06:57:58.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-jpr-2012-14-shri-mahesh-chand-gupta-jaipur-add-c-it-jaipur</loc>
               <lastmod>2025-04-22T06:58:00.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4872-del-2012-14-ito-new-delhi-m-s-indo-scottish-new-delhi</loc>
               <lastmod>2025-04-18T16:42:50.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5937-del-2012-14-m-s-pci-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:49.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-del-2012-14-dcit-new-delhi-shri-pawan-gupta-new-delhi</loc>
               <lastmod>2025-04-18T17:00:49.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-del-2010-16-sh-ram-chander-soni-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:49.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3622-del-2013-14-ito-gharaunda-shri-raisuddun-ghaziabad</loc>
               <lastmod>2025-04-19T11:49:55.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5462-del-2013-14-m-s-purochem-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:49:55.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5802-del-2012-14-acit-new-delhi-dr-pronnoy-roy-new-delhi</loc>
               <lastmod>2025-04-19T11:49:55.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6131-del-2013-14-smt-rekha-rani-uttar-pradesh-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:49:55.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-del-2010-14-dcit-new-delhi-sh-pawan-kumar-sharma-new-delhi</loc>
               <lastmod>2025-04-19T11:42:58.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-hyd-2014-14-addl-cit-central-range-3-hyderabad-hyderabad-m-s-hill-county-properties-limited-hyderabad</loc>
               <lastmod>2025-04-16T06:42:30.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-kol-2011-14-ballabh-das-agarwal-kolkata-ito-ward-56-3-kolkata-kolkata</loc>
               <lastmod>2025-04-16T07:21:25.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-kol-2012-14-ito-ward-1-1-kolkata-kolkata-dhiman-mitra-kolkata</loc>
               <lastmod>2025-04-16T07:35:30.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-kol-2012-14-shri-chandra-prakash-bubna-kolkata-ito-ward-27-3-kolkata-kolkata</loc>
               <lastmod>2025-04-16T07:28:26.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-kol-2012-14-ito-ward-9-1-kolkata-kolkata-shri-hemant-sikaria-kolkata</loc>
               <lastmod>2025-04-16T07:28:25.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-hyd-2015-14-ito-ward-10-2-hyderabad-hyderabad-comm-lab-india-secunderabad-secunderabad</loc>
               <lastmod>2025-04-19T07:07:56.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-hyd-2015-14-acit-circle-16-2-hyderabad-hyderabad-m-s-astrix-laboratories-limited-secunderabad</loc>
               <lastmod>2025-04-19T07:07:55.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-hyd-2015-14-astrix-laboratories-limited-hyderabad-acit-circle-16-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:07:55.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-pun-2012-14-kaeser-compressors-i-p-ltd-pune-acit-pune</loc>
               <lastmod>2025-04-20T04:15:08.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-pun-2013-14-mr-abhijit-subhash-gaikwad-pune-dy-cit-central-circle-2-1-pune</loc>
               <lastmod>2025-04-20T05:36:11.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4012-mum-2011-14-ito-tds-3-1-mumbai-reliance-communications-infrastructure-ltd-navi-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5844-mum-2013-14-dcit-4-1-mumbai-dindayal-biyani-stock-brokers-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8646-mum-2011-14-rashad-ahmed-mujawar-mumbai-asst-cit-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1643-del-2008-14-ito-ward-9-2-staunch-marketing-p-ltd</loc>
               <lastmod>2025-04-15T22:49:25.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-112-ahd-2004-23-guajrat-lease-financing-ltd-the-acit-circle-4</loc>
               <lastmod>2025-04-13T06:00:15.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-del-2012-14-ito-sonepat-sh-gaj-raj-singh-sonepat</loc>
               <lastmod>2025-04-15T15:56:18.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-mum-2014-16-balaji-polymers-diu-mumbai-acit-17-2-mumbai</loc>
               <lastmod>2025-04-12T04:21:02.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6792-mum-2013-14-k-kachradas-patel-specific-family-trust-b-o-i-no-1-mumbai-ito-12-2-1-mumbai</loc>
               <lastmod>2025-04-12T04:42:07.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-viz-2015-14-sivala-rami-naidu-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-04-30T09:27:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-viz-2015-14-m-srinivasa-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-04-30T09:27:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ctk-2014-14-anand-exports-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-04-12T17:21:04.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ctk-2013-14-m-s-ilachal-educational-trust-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:21:04.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-ctk-2013-14-mayuree-builders-ganjam-ito-berhampur</loc>
               <lastmod>2025-04-12T17:21:04.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ctk-2013-14-t-mina-kumari-berhampur-ito-berhampur</loc>
               <lastmod>2025-04-12T17:28:01.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-ctk-2013-14-m-s-fitwell-construction-paradeep-ito-ward-1-paradeep-paradeep</loc>
               <lastmod>2025-04-12T17:28:02.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-ind-2014-24-shri-sunny-maru-barwani-the-ito-khargone</loc>
               <lastmod>2025-04-15T17:42:17.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-ind-2014-24-m-s-su-sampada-indore-the-ito-3-2-indore</loc>
               <lastmod>2025-04-15T17:42:17.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-ind-2014-24-the-acit-1-1-ujjain-m-s-jila-sahakari-kendriya-bank-mydt-ujjain</loc>
               <lastmod>2025-04-15T17:42:18.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4027-del-2010-14-landbase-india-ltd-haryana-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:35:30.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6167-del-2012-14-jindal-stainless-steelway-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-16T14:35:30.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-del-2011-14-indu-kapahi-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T14:14:29.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-del-2013-14-shri-kayyum-ahamed-meerut-ito-meerut</loc>
               <lastmod>2025-04-16T14:14:31.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-239-del-2009-23-lata-jain-new-delhi-dcit-cc-21</loc>
               <lastmod>2025-04-16T14:14:31.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ahd-2011-14-gujarat-metal-cast-industries-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-12T03:14:04.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-ahd-2011-14-mamta-silk-mills-pvt-ltd-surat-the-addl-cit-range-1-surat</loc>
               <lastmod>2025-04-12T03:00:02.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-ctk-2011-14-pradyot-kumar-rath-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ctk-2014-14-panchanan-pradhan-khurda-jcit-inv-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-ctk-2013-23-sidharth-construction-amp-trading-pvt-ltd-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-12T17:28:03.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ctk-2012-14-hcil-adhikarya-jv-khurda-ito-tds-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1209-ahd-2011-14-the-ito-vapi-ward-3-vapi-shri-rakesh-d-tiwari-vapi</loc>
               <lastmod>2025-04-13T11:35:00.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-192-ahd-2011-23-shri-rakesh-d-tiwari-vapi-the-income-tax-officer-vapi-ward-3-vapi</loc>
               <lastmod>2025-04-13T11:35:00.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-249-del-2014-23-m-s-foryu-overseas-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-250-del-2014-23-m-s-foryu-overseas-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-hyd-2014-14-ito-ward-2-kurnool-p-bharath-kumar-reddy-kurnool</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-hyd-2014-14-dy-commissioner-of-income-tax-circle-3-3-hyderabad-m-s-vbc-industries-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-hyd-2013-14-dy-cit-circle-3-3-hyderabad-m-s-vbc-industries-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-hyd-2012-14-tripta-anand-secunderabad-ito-ward-11-4-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-hyd-2014-14-ito-ward-12-1-hyderabad-sri-b-venkata-rao-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-hyd-2014-14-m-s-vamsadhara-agro-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-940-hyd-2014-14-shri-mandalpu-venkateswarlu-hyderabad-ito-ward-2-kothagudem</loc>
               <lastmod>2025-04-19T01:56:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-hyd-2011-14-broadcom-india-technologies-pvt-ltd-formerly-known-as-lvl7-systems-india-pvt-ltd-hyderabad-dcit-cir-16-1-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-hyd-2010-14-broadcom-india-technologies-private-limited-hyderabad-dcit-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7435-mum-2012-14-emgee-foils-p-td-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2025-04-12T21:00:05.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5998-mum-2011-14-transasia-bio-medicals-ltd-mumbai-addl-dit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-12T21:00:06.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-chny-2014-14-b-jenson-thanaraj-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T19:28:00.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-chny-2015-14-sri-valli-vilas-gold-mart-pondicherry-acit-pondicherry</loc>
               <lastmod>2025-04-12T19:28:00.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-chny-2015-14-v-pandarinathan-salem-ito-salem</loc>
               <lastmod>2025-04-12T19:35:02.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-170-chny-2014-24-p-palanivel-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T19:35:04.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5221-del-2012-14-gs-engineering-amp-construction-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:14:34.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-del-2010-14-acit-new-delhi-m-s-spacevision-impex-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:49:30.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-del-2013-14-m-s-shingar-garments-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:36:06.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4541-mum-2013-14-dcit-9-3-mumbai-ruprit-agency-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T20:00:01.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1228-bang-2013-14-dcit-m-s-minitechs-aerotools-pvt-ltd</loc>
               <lastmod>2025-04-16T19:35:38.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-bang-2012-14-sonus-networks-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T09:07:33.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-ahd-2003-14-the-asstt-cit-circle-4-ahmedabad-gujarat-lease-financing-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T06:00:15.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-chny-2013-14-m-s-dadha-pharma-pvt-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:49:03.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-pun-2014-14-vinod-gopalkrishnan-nair-aurangabad-income-tax-officer</loc>
               <lastmod>2025-04-20T04:15:08.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1925-pun-2013-14-kalyani-forge-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:22:21.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-pun-2013-14-dcit-circle-4-pune-shri-sandeep-manikrao-jagdhane-pune</loc>
               <lastmod>2025-04-20T03:57:12.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2463-pun-2012-14-m-s-padmavati-developers-pune-acit-pune</loc>
               <lastmod>2025-04-20T04:01:00.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-pun-2012-14-seven-star-electrodes-pvt-ltd-pune-acit-pune</loc>
               <lastmod>2025-04-20T05:36:11.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6422-mum-2013-14-esjay-international-p-ltd-mumbai-asst-cit-6-2-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7151-mum-2011-14-tops-security-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7246-mum-2014-14-talwalkars-fitness-club-mumbai-asst-cit-21-2-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-hyd-2015-14-acit-circle-16-2-hyderabaad-hyderabad-ramoji-rao-huf-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-chny-2015-14-dcit-chennai-gwl-properties-limited-chennai</loc>
               <lastmod>2025-04-12T10:42:05.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-chny-2014-14-r-vasanthi-salem-dcit-salem</loc>
               <lastmod>2025-04-12T19:00:01.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-chny-2013-14-ito-chennai-p-madan-mohan-chennai</loc>
               <lastmod>2025-04-12T10:42:00.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-mum-2013-14-idbi-capital-market-services-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-13T16:35:03.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6288-mum-2012-14-marwan-wire-products-mumbai-ito-wd-13-2-4-mumbai</loc>
               <lastmod>2025-04-16T10:00:31.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7102-mum-2013-14-dcit-17-2-mumbai-royal-enterprises-mumbai</loc>
               <lastmod>2025-04-12T18:07:03.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-chny-2015-14-carborundum-universal-limited-chennai-addl-cit-chennai</loc>
               <lastmod>2025-04-12T18:35:01.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-chny-2015-14-chokkaiyan-karthickeyan-amp-co-salem-acit-salem</loc>
               <lastmod>2025-04-12T18:35:01.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-chny-2013-14-ito-chennai-m-s-opg-renewable-energy-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T15:21:00.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2570-del-2012-14-ito-new-delhi-m-s-wild-india-resorts-kanha-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T17:07:52.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7073-mum-2013-14-acit-11-1-mumbai-jet-spped-audio-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T20:56:06.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-02-pat-2019-17-the-nawadah-central-cooperative-bank-ltd-nawadah-acit-circle-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-pun-2013-14-dover-india-private-limited-bangalore-dy-cit-circle-1-2-pune</loc>
               <lastmod>2025-04-20T04:00:59.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-pun-2012-14-m-s-padmavati-developers-pune-dcit-pune</loc>
               <lastmod>2025-04-20T04:01:00.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-pun-2012-14-ito-pune-ishwar-construction-s-pvt-ltd-pune</loc>
               <lastmod>2025-04-20T04:00:59.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7783-mum-2011-14-zarina-noorali-govani-mumbai-ito-19-3-3-mumbai</loc>
               <lastmod>2025-04-12T21:21:02.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3162-mum-2012-14-asst-cit-8-1-mumbai-cordcon-builders-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:21:02.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-mum-2013-14-dy-cit-5-1-mumbai-go-airlines-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:21:03.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-chandi-2015-14-sh-parveen-kumar-kalra-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:42:42.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3270-mum-2013-14-heatex-products-p-ltd-mumbai-ito-2-1-4-mumbai</loc>
               <lastmod>2024-10-09T20:55:30.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-chny-2013-14-gwl-properties-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T10:42:05.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-chny-2010-14-ito-osd-chennai-m-s-rasi-exports-p-ltd-chennai</loc>
               <lastmod>2025-04-12T10:42:06.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-142-ahd-2012-16-the-acit-central-circle-1-4-ahmedabad-shri-tusharbhai-devjibhai-patel-l-h-of-late-devjibhai-g-patel-mehsana</loc>
               <lastmod>2025-04-12T12:42:06.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-ahd-2012-14-the-acit-gnr-circle-gandhinagar-gujarat-state-road-development-corpn-ltd-gandhinagar</loc>
               <lastmod>2025-04-12T12:42:06.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-chny-2013-14-acit-chennai-jaya-balasubramanian-chennai</loc>
               <lastmod>2025-04-12T12:56:03.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1623-chny-2012-14-dcit-chennai-m-s-arihant-foundations-amp-housing-ltd-chennai</loc>
               <lastmod>2025-04-12T13:42:00.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-chny-2015-24-dcit-thanjavur-r-uma-mannargudi</loc>
               <lastmod>2025-04-12T13:42:05.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-bang-2012-14-ibm-india-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:42:35.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-hyd-2013-14-vasant-chemicals-limited-hyderabad-dy-cit-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-19T04:35:54.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-pat-2007-17-mrs-sairunnisha-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-pat-2006-17-pramod-kumar-jayaswal-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-pat-2007-17-m-s-leather-talk-ranchi-acit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-pat-2003-17-acit-jamshedpur-m-s-t-r-f-limited-jamshedpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-pat-2006-17-sri-satya-narayan-paswan-patna-a-o</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-pat-2010-17-sri-prakash-kumar-patna-ito-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-pat-2010-17-m-s-suresh-kumar-singh-i-t-o</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-pat-2010-17-dcit-muzaffarpur-the-administrator-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-41-pat-2010-17-dcit-patna-sri-shambhu-sharan-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-pat-2010-17-dcit-the-secretary</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-pat-2010-17-bal-vikash-vidyalaya-patna-commissioner-of-income-tax-1-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-pat-2007-17-dr-b-p-sinha-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-pat-2010-17-m-s-devi-prasad-maskara-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-52-pat-2001-17-dcit-ranchi-dr-narbedeshwar-pd-sinha-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-pat-2007-17-m-s-leather-talk-ranchi-acit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pat-2010-17-dcit-patna-ishan-international-educational-society-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-pat-2010-17-vijay-kumar-malik-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-pat-2010-17-chand-bihari-agrawal-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-pat-2010-17-dcit-m-s-babban-kumar-singh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-pat-2010-17-dr-arun-kumar-sinha-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pat-2010-17-income-tax-officer-vishwamitra-singh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-pat-2010-17-acit-patna-late-deo-lal-sah-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-pat-2010-17-m-s-renulal-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-pat-2010-17-mahendra-singh-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-pat-2010-17-m-s-raghav-construction-addl-c-i-t</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-pat-2007-17-dr-b-p-sinha-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-pat-2010-17-acit-mgm-medical-college-amp-lsk-hospital</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-pat-2007-17-dcit-ranjan-kr-singh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-pat-2010-17-sri-anand-roy-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-pat-2010-17-m-s-prahalad-kumar-singh-income-tax-officer</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-pat-2010-17-m-s-yogendra-rai-muzaffarpur-dcit-muzaffarpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-pat-2010-17-chaitanya-boobna-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-7-pat-2010-17-dcwt-patna-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-1-pat-2010-17-dcwt-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-6-pat-2010-17-dcwt-patna-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-pat-2010-17-sri-prakash-kumar-patna-ito-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-pat-2010-17-shri-bishwajit-pandey-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-pat-2010-17-salauddin-addl-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-pat-2010-17-acit-patna-m-s-h-r-properties-pvt-ltds-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-pat-2010-17-the-charitable-assiciation-for-rural-education-amp-dev-c-i-t</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-rjt-2015-14-the-asstt-commr-income-tax-cen-circle-2-rajkot-gujarat-m-s-backbone-construction-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-252-ahd-2004-23-gujarat-lease-financing-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-ind-2013-23-m-s-lakhani-foot-care-ltd-indore-the-acit-5-1-indore</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-rjt-2014-23-m-s-shree-radhey-shipping-co-rajkot-gujarat-the-dy-commr-of-income-tax-gandhidham</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-ind-2014-24-shri-sunil-kumar-khandelwal-indore-the-acit-circle-5-1-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-ind-2014-24-shri-sunil-kumar-khandelwal-indore-the-acit-circle-5-1-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-hyd-2014-14-andhra-pradesh-foods-hyderabad-dit-exemptions-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T06:29:42.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6588-mum-2012-14-pankaj-mulji-tanna-mumbai-dcit-17-1-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-mum-2011-14-acit-cir-4-2-mumbai-harinagar-sugar-mills-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:36:27.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4883-mum-2011-14-acit-cir-6-3-mumbai-morarjee-brembana-ltd-now-known-as-morarjee-textiles-td-mumbai</loc>
               <lastmod>2025-04-13T10:14:05.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5505-mum-2012-14-mvr-gl-joint-venture-mumbai-ito-15-2-2-mumbai</loc>
               <lastmod>2025-04-13T10:14:05.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2805-chny-2014-14-the-cuddalore-district-central-co-operative-bank-ltd-cuddalore-acit-cuddalore</loc>
               <lastmod>2025-04-12T16:28:01.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-ahd-2006-14-m-s-h-k-dave-ltd-bhavnagar-the-income-tax-officer-ward-1-bhavnagar</loc>
               <lastmod>2022-04-25T10:38:15.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-ahd-2009-14-the-acit-circle-8-ahmedabad-m-s-torrent-pvt-ltd-ahmedabad</loc>
               <lastmod>2022-04-25T10:39:35.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2644-ahd-2011-14-the-dcit-circle-9-surat-m-s-anjana-exports-surat</loc>
               <lastmod>2022-04-25T10:49:17.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2971-ahd-2011-14-jap-agro-foods-pvt-ltd-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
               <lastmod>2022-04-25T10:49:01.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-ahd-2010-14-the-dcit-bharuch-circle-bharuch-bell-ceramics-limited-baroda</loc>
               <lastmod>2022-04-25T10:51:20.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-bang-2012-14-m-s-metric-stream-infotech-india-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2022-04-25T11:30:09.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-bang-2012-14-ito-bangalore-m-s-spheris-india-pvt-ltd-bangalore</loc>
               <lastmod>2022-04-25T11:30:24.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-hyd-2014-14-acit-central-circle-8-hyderabad-m-s-medravathi-agro-farms-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-25T13:45:53.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-121-del-2014-23-adit-new-delhi-m-s-aspect-software-inc-usa</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-hyd-2014-14-m-s-cambridge-technology-enterprises-ltd-hyderabad-acit-circle-1-2-hyderabad</loc>
               <lastmod>2022-04-25T13:49:02.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-hyd-2015-14-valike-venkatesham-r-r-dist-hyderabad-ito-ward-8-2-hyderabad-hyderabad</loc>
               <lastmod>2022-04-25T13:47:56.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-hyd-2010-14-m-s-vinod-kumar-agarwal-hyderabad-the-acit-circle-6-1-hyderabad</loc>
               <lastmod>2022-04-25T13:49:19.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:53.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:13.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:53.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:53.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ind-2013-14-the-acit-circle-2-1-indore-shri-deep-kumar-trivedi-indore</loc>
               <lastmod>2022-04-25T14:06:33.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:36.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:13.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-jab-2013-14-income-tax-officer-jabalpur-dr-saurabh-kumar-mukherjee-jabalpur</loc>
               <lastmod>2022-04-25T14:19:13.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-jab-2013-14-shri-bajrang-lal-sharma-jabalpur-income-tax-officer-jabalpur</loc>
               <lastmod>2022-04-25T14:19:13.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-jab-2014-14-northern-coal-fields-limited-commissioner-of-income-tax</loc>
               <lastmod>2022-04-25T14:18:33.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-jab-2013-14-a-c-i-t-2-1-jabalpur-northern-coal-fileds-lmtd</loc>
               <lastmod>2022-04-25T14:18:53.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-jpr-2012-14-shri-nand-lal-sharma-kota-ito-bundi</loc>
               <lastmod>2022-04-25T14:22:13.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-jpr-2012-14-shri-neeraj-nahar-jaipur-ito-jaipur</loc>
               <lastmod>2022-04-25T14:22:43.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-525-jpr-2012-14-smt-vandana-tak-ajmer-ito-ajmer</loc>
               <lastmod>2022-04-25T14:21:53.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-jpr-2012-14-ito-jaipur-smt-jadav-devi-dangayach-jaipur</loc>
               <lastmod>2022-04-25T14:21:53.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-jpr-2012-14-m-s-mundra-woolen-mills-pvt-ltd-sumerpur-acit-ajmer</loc>
               <lastmod>2022-04-25T14:23:13.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-jpr-2012-14-shri-gajendra-nath-srivastav-ajmer-cit-ajmer</loc>
               <lastmod>2022-04-25T14:21:33.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-jodh-2014-14-m-s-kaler-construction-company-jodhpur-ito-churu</loc>
               <lastmod>2022-04-25T14:29:56.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-kol-2014-14-sunil-kumar-saha-kolkata-ito-wd-55-1-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:34:54.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-kol-2013-14-m-s-onkar-tie-up-pvt-ltd-kolkata-c-i-t-kolkata-iii-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:34:57.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-kol-2012-14-ito-wd-3-haldia-purba-medinipur-bijoy-krishna-jana-purba-medinipur</loc>
               <lastmod>2022-04-25T14:35:14.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-kol-2013-14-m-s-amiya-kumar-ghosal-burdwan-i-t-o-wd-1-1-asansol-asansol</loc>
               <lastmod>2022-04-25T14:36:57.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-kol-2012-14-coal-india-ltd-kolkata-acit-cir-5-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:34:57.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-kol-2012-14-ito-ward-42-4-kolkata-kolkata-shri-rajinder-singh-walia-kolkata</loc>
               <lastmod>2022-04-25T14:37:54.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-kol-2010-14-ito-ward-2-2-kolkata-kolkata-m-s-lcc-infotech-limited-kolkata</loc>
               <lastmod>2022-04-25T14:38:14.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-kol-2013-14-uttam-kumar-chatterjee-kolkata-i-t-o-wd-53-2-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:38:14.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-kol-2012-14-ito-ward-41-2-kolkata-kolkata-shri-uttam-kumar-kundu-kolkata</loc>
               <lastmod>2022-04-25T14:37:54.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-kol-2012-14-shri-jubaraj-chatterjee-howrah-dcit-circle-48-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:37:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-kol-2014-14-m-s-digboi-carbon-pvt-ltd-kolkata-cit-i-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:38:40.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-kol-2011-14-ccap-ltd-kolkata-acit-circle-10-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:38:40.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-kol-2012-14-coal-india-ltd-kolkata-acit-range-5-kolkata</loc>
               <lastmod>2022-04-25T14:37:21.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunshine-ceramics</loc>
               <lastmod>2022-04-25T17:36:08.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunhill-ceramics-pvt-ltd</loc>
               <lastmod>2022-04-25T17:36:08.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-pun-2012-14-shri-gopalchand-pruthviraj-mali-nashik-dcit-malegaon</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-pun-2014-14-bhagini-nivedita-sahakari-bank-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pun-2012-14-tata-technologies-ltd-pune-jt-comm-of-income-tax-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-pun-2010-14-m-s-pearl-plastic-products-pune-ito-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-pun-2010-14-m-s-pearl-plastic-products-pune-ito-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-pun-2013-14-shri-manish-madhav-malpani-sangamner-asst-cit-central-circle-1-1-pune</loc>
               <lastmod>2025-06-05T13:57:13.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2171-pun-2012-14-lister-petter-india-pvt-ltd-pune-acit-circle-11-2-pune</loc>
               <lastmod>2025-06-05T13:57:13.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-del-2012-14-spacevision-impex-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T15:49:30.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-del-2011-14-m-s-spacevision-impex-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T15:49:30.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-mum-2015-24-sweta-kiranraj-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-mum-2015-24-uttamchand-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-chny-2012-16-n-ravi-trichy-acit-trichy</loc>
               <lastmod>2025-04-12T07:14:04.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-chny-2015-14-tebma-shipyards-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T07:14:04.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-pat-2014-17-basudeo-kejriwal-bhagalpur-i-t-o-bhagalpur</loc>
               <lastmod>2025-04-21T00:36:50.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5384-mum-2013-14-acit-cc-47-mumbai-khushroo-n-dhunjibhoy-mumbai</loc>
               <lastmod>2025-04-13T14:07:03.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5675-mum-2012-14-karnavvat-amp-co-mumbai-asst-cit-11-2-mumbai</loc>
               <lastmod>2025-04-13T14:07:00.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-chny-2014-14-ito-osd-coimbatore-sreevatsa-real-estates-p-ltd-coimbatore</loc>
               <lastmod>2025-04-12T09:35:00.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-chny-2013-14-ito-coimbatore-m-s-sreevatsa-real-estates-pvt-ltd-coimbatore</loc>
               <lastmod>2025-04-12T09:35:00.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-145-ahd-2012-16-the-acit-central-circle-1-baroda-m-s-atlanta-electricals-pvt-ltd-baroda</loc>
               <lastmod>2025-04-13T09:56:06.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7411-mum-2013-14-ito-14-2-3-mumbai-nrb-developers-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-bang-2014-14-ito-vijayapur-the-jamkhandi-taluka-school-teachers-co-op-credit-society-ltd-jamkhandi</loc>
               <lastmod>2025-04-16T19:35:39.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-nag-2011-14-m-s-kiran-agencies-nagpur-the-addl-commissioner-of-income-tax-range-4-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-nag-2013-14-asstt-commissioner-of-income-tax-central-circle-1-4-nagpur-m-s-urja-infrastructure-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-nag-2013-14-ramkrishna-electricals-ltd-nagpur-addl-cit-range-7-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-nag-2013-14-rakesh-chhugaram-khatri-amaravati-jt-cit-amravati-circle-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-nag-2013-14-income-tax-officer-ward-4-1-nagpur-shri-anand-m-chandak-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-nag-2013-14-d-c-i-t-akola-circle-akola-maharashtra-state-seeds-corportion-ltd-akola</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-nag-2012-14-asstt-commissioner-of-income-tax-central-circle-akola-shri-atmaram-p-bharani-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-nag-2012-16-acit-central-circle-1-2-nagpur-shri-kasturchand-sharama-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5799-del-2012-14-sun-life-india-service-centre-pvt-ltd-gurgaon-acit-gurgaon</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4469-del-2010-14-m-s-unipran-sales-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-del-2012-14-aspect-software-inc-usa-adit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-241-del-2012-23-m-s-emperor-international-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-chny-2014-14-best-corporation-private-limited-chennai-jcit-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-chny-2015-14-r-jayalakshmi-l-r-r-kumar-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-chny-2011-14-visual-graphics-computing-services-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3110-chny-2014-14-r-ramesh-villupuram-dcit-villupuram</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-chny-2014-14-precot-meridian-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2929-chny-2014-14-annam-software-pvt-ltd-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-854-chny-2014-14-victory-financial-services-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-chny-2015-14-dcit-chennai-bimetal-bearings-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-chny-2014-14-c-k-natarajan-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-892-del-2015-14-shri-sanjay-parwal-new-delhi-acit-haryana</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-hyd-2014-14-hanuman-trading-company-hyderabad-ito-ward-1-kothagudem</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-hyd-2014-14-kaushalya-bai-srinivas-lakhotiya-charitable-trust-hyderabad-director-of-income-tax-exemtions-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-del-2012-14-r-k-auto-engineering-pvt-ltd-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-del-2007-14-dcit-circle-15-1-reliance-polycrete-ltd</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2211-del-2011-14-dcit-new-delhi-shri-satyendra-kumar-tyagi-ghaziabad</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5919-del-2013-14-dcit-new-delhi-global-vectra-helicorp-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-coch-2014-23-hotel-rayale-park-cochin-dcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-545-ahd-2011-16-manibhadra-tradelink-pvt-ltd-ahmedabad-the-jt-cit-cent-range-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-rjt-2014-14-m-s-rudraksh-detergent-amp-chemical-p-ltd-gandhidham-the-asstt-commr-income-tax-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-rjt-2014-14-the-ito-tds-2-rajkot-gujarat-m-s-siddhartha-const-co-keshod</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-rjt-2014-14-the-acit-circle-2-rajkot-gujarat-m-s-decora-cotton-exports-p-ltd-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-rjt-2014-14-the-ito-ward-1-1-rajkot-gujarat-m-s-jay-shree-krishna-dyeing-amp-printing-works-jetpur</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-rjt-2014-14-natwarlal-chhaganlal-solanki-morbi-the-income-tax-officer-ward-5-4-morbi</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-rjt-2014-14-backbone-construction-pvt-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-182-ahd-2011-23-m-s-narayan-builders-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-ahd-2012-23-nirma-limited-ahmedabad-the-jt-cit-osd-circle-5-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-ahd-2011-14-shri-rashmikant-lalbhai-dalal-huf-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-ahd-2011-14-the-acit-vapi-range-vapi-bilakhia-holding-p-ltd-vapi</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-ahd-2012-14-n-j-devani-builders-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3035-ahd-2011-14-the-jt-cit-osd-circle-5-ahmedabad-nirma-limited-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-ahd-2012-14-shri-dineshkumar-prahladbhai-patel-mehsana-the-income-tax-officer-ward-3-mehsana</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2541-ahd-2011-14-shri-nemichand-arvindkumar-huf-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-ahd-2011-14-deep-industries-limited-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-ahd-2012-14-n-j-devani-builders-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ahd-2012-14-shri-dhanesh-k-jariwala-huf-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-ahd-2011-14-the-dcit-circle-15-ahmedabad-shri-chandresh-sinh-p-parmar-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-rjt-2013-14-m-s-jaysun-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-rjt-2013-14-m-s-sunhill-ceramics-pvt-ltd-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-rjt-2013-14-m-s-sunshine-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-jaysun-ceramics</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-rjt-2012-14-the-acit-circle-5-rajkot-gujarat-shri-lakhabhai-m-jaria-morbi</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-jaysun-ceramics</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-rjt-2012-14-shri-mohammed-siddique-ismail-juneja-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-rjt-2012-14-shri-mohammed-siddique-ismail-juneja-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-rjt-2014-14-shri-dhandha-foundation-rajkot-gujarat-the-commr-of-income-tax-iii-rajkot-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-rjt-2012-14-shri-deepak-k-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-202-ahd-2014-24-shri-rajeshsingh-khadakbahadursingh-rajput-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-201-ahd-2014-24-shri-rajeshsingh-khadakbahadursingh-rajput-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-ahd-2015-24-smt-chandrika-rashmikant-patel-dharmaj-the-addl-cit-range-3-baroda</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-ahd-2014-24-the-dcit-osd-range-1-ahmedabad-chartered-logistics-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-mum-2011-14-d-k-modi-securities-p-ltd-mumbai-ito-4-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-mum-2012-14-dcit-cir-4-mumbai-aakash-land-developers-thane</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4076-mum-2012-14-addl-cit-cir-16-2-mumbai-rahul-premnath-bhatia-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-coch-2015-14-jt-cit-trivandrum-kerala-state-beverages-m-amp-m-corpn-ltd-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-coch-2015-14-jt-cit-trivandrum-kerala-state-beverages-m-amp-m-corpn-ltd-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-coch-2014-14-rajasree-motors-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-coch-2014-14-m-s-geojit-bnp-paribas-financial-services-ltd-formerly-geojit-fianacial-services-ltd-cochin-the-adcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-coch-2014-14-m-s-geojit-bnp-paribas-financial-services-ltd-formerly-geojit-fianacial-services-ltd-cochin-the-adcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-kerala-travancore-sugars-chemicals-ltd-2558-2005</loc>
               <lastmod>2025-09-18T06:47:01.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hans-raj-and-others-union-of-india-and-others-5432</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lahmeyer-holding-gmb-h-deputy-director-of-income-tax-circle-3-2-7417-2012</loc>
               <lastmod>2025-09-18T07:00:55.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pepsi-foods-pvt-ltd-now-merged-with-pepsi-co-india-holding-pvt-ltd-and-ericsson-ab-assistant-commissioner-of-income-tax-anr-and-deputy-commissioner-of-income-tax-ors-and-addl-director-of-income-tax-ors-and-astt-director-of-international-taxation-ors-1334-2015</loc>
               <lastmod>2025-09-18T07:00:55.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/schneider-electric-india-private-ltd-deputy-commissioner-of-income-tax-circle-7-1-new-delhi-4902-2015</loc>
               <lastmod>2025-09-18T07:00:55.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-faridabad-carrier-air-conditioning-and-refrigeration-434-2014-439-2014</loc>
               <lastmod>2025-09-18T07:07:38.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-chandigarh-smt-usha-saboo-and-smt-pallabi-saboo-and-shri-r-k-saboo-and-smt-anuradha-saboo-and-shri-jai-vardhan-saboo-and-shri-yashvardhan-saboo-557-2006</loc>
               <lastmod>2025-09-18T07:07:38.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shubh-laxmi-buildcon-pvt-ltd-assistant-commissioner-of-income-tax-and-anr-5491-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shubh-laxmi-buildcon-pvt-ltd-assistant-commissioner-of-income-tax-anr-5487-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akash-jain-assistant-commissioner-of-income-tax-anr-6448-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-krishna-kumar-and-amit-kumar-sinha-the-new-india-assurance-co-limited-255</loc>
               <lastmod>2025-12-25T09:40:22.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3942-mum-2012-14-dcit-rg-8-2-mumbai-motech-software-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7110-mum-2013-14-a-c-i-t-21-1-mumbai-the-hatesh-chs-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7109-mum-2013-14-a-c-i-t-21-1-mumbai-the-hatesh-chs-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-mum-2012-14-jt-cit-15-1-mumbai-tarun-mafatlal-shah-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-mum-2011-16-acit-rg-1-1-mumbai-mathurdas-nanji-thakkar-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-mum-2013-23-tarun-mafatlal-shah-jcit-15-1</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-mum-2014-14-amgen-technology-p-ltd-mumbai-dcit-cir-1-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7295-mum-2010-14-sulzer-pumps-india-ltd-navi-mumbai-jt-cit-osd-10-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6471-mum-2011-14-dcit-cc-35-mumbai-dimple-drums-amp-barrels-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3726-mum-2011-14-addl-cit-5-1-mumbai-cadbury-india-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-mum-2011-14-cadbury-india-ltd-mumbai-addl-cit-rg-5-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-mum-2013-14-dcit-1-3-mumbai-tipco-holdings-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-mum-2013-14-ganga-developers-mumbai-asit-cen-cir-31-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5860-mum-2012-14-roshan-sethia-mumbai-acit-18-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7337-mum-2013-14-ito-14-3-2-mumbai-neeta-textiles-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4392-mum-2010-14-ito-8-1-2-mumbai-clublink-india-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3656-mum-2013-14-ddit-e-i-1-mumbai-mandar-education-society-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5190-mum-2013-14-ito-wd-15-2-2-mumbai-vinamra-construction-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-mum-2010-14-dcit-12-2-mumbai-fritz-d-silva-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4956-mum-2013-14-tata-marcopolo-motors-ltd-mumbai-dcit-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6788-mum-2011-14-mirc-electronics-ltd-mumbai-d-c-i-t-central-circle-37-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sunil-re-rollers-steels-pvt-ltd-union-of-india-ministry-of-finance-and-commissioner-of-income-tax-appeals-raipur-and-income-tax-officer-ward-2-1-raipur-27</loc>
               <lastmod>2025-12-25T11:25:20.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3587-del-2013-14-dcit-new-delhi-barista-coffee-company-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3030-del-2013-14-ito-new-delhi-mr-akshay-bhardwaj-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6349-del-2012-14-acit-new-delhi-m-s-auto-ignition-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2978-del-2010-14-ito-najibabad-smt-sarvesh-agarwal-uttar-pradesh</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-del-2013-14-ito-new-delhi-sh-ali-mohammad-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-241-del-2010-23-smt-sarvesh-agarwal-uttar-pradesh-ito-najibabad</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1852-mum-2011-14-acit-cen-cir-2-thane-rajesh-p-shah-bhiwandi</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3429-mum-2013-14-ito-8-2-2-mumbai-infoquest-infotech-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3219-mum-2013-14-acit-cen-cir-29-mumbai-crossword-book-stores-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7711-mum-2012-14-ito-1-1-3-mumbai-clear-channel-mumbai-p-ltd-formelry-knwon-as-everest-media-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-mum-2010-14-late-shri-harshad-s-mehta-through-l-h-smt-jyoti-h-mehta-mumbai-dcit-c-c-23-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6741-mum-2012-14-acit-19-2-mumbai-hem-raj-tejuja-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6430-mum-2013-14-indiagames-ltd-navi-mumbai-dcit-10-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5020-mum-2013-14-ito-1-2-4-mumbai-orwo-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4493-mum-2005-14-jt-dit-i-t-mumbai-m-s-mashreq-bank-psc-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7357-mum-2013-14-asst-cit-cen-cir-2-thane-haresh-n-sanghavi-thane</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-kol-2015-24-m-s-luv-kush-vanijya-p-ltd-kolkata-cit-ii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8562-mum-2010-14-lahari-productions-p-ltd-mumbai-acit-cc-22-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-mum-2011-14-sandeep-ghosh-mumbai-addl-cit-26-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7166-mum-2013-14-hindalco-almex-aerospace-ltd-mumbai-dcit-rg-5-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5921-mum-2013-14-ito-18-2-2-mumbai-commercial-book-binding-works-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-mum-2012-14-acit-cen-cir-34-mumbai-ravindra-shetty-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-kol-2012-14-a-c-i-t-cir-56-kol-kolkata-shri-rajendra-sethia-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-kol-2011-14-pcb-enterprises-private-limited-kolkata-acit-cc-xxviii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-chny-2014-14-crecent-marine-ventures-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-chny-2014-14-shanmuga-real-estate-and-promoters-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2221-chny-2013-14-acit-chennai-m-s-deepa-panels-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-chny-2013-14-acit-chennai-m-s-deepa-panels-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2219-chny-2013-14-acit-chennai-m-s-deepa-panels-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-kol-2012-14-renu-roy-kolkata-ito-ward-55-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-kol-2012-14-renu-roy-kolkata-ito-ward-55-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-kol-2010-14-acit-circle-56-kolkata-kolkata-bimal-sikaria-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-kol-2012-14-renu-roy-kolkata-ito-ward-55-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-kol-2012-14-dcit-cir-30-kolkata-kolkata-m-s-color-magic-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-kol-2012-14-dcit-circle-1-kolkata-kolkata-m-s-g-v-n-fuels-ltd-howrah</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-kol-2012-14-ito-ward-2-malda-malda-m-s-tirupati-traders-malda</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-kol-2012-14-ito-ward-9-1-kolkata-kolkata-m-s-trident-merchandise-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-ctk-2013-14-makhan-murari-nayak-jagatsinghpur-ito-paradeep</loc>
               <lastmod>2025-04-16T00:49:23.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pat-2012-14-millat-education-society-addl-c-i-t</loc>
               <lastmod>2025-05-02T18:14:06.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7484-mum-2013-14-acit-14-1-mumbai-rajshree-industries-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2435-del-2011-14-ito-rampur-shri-nanhey-ram-pandey-rampur</loc>
               <lastmod>2025-04-18T08:42:47.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pat-2012-14-state-bank-of-india-addl-cit</loc>
               <lastmod>2025-04-13T17:07:07.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pat-2011-14-i-t-o-atma-ram-maheshka</loc>
               <lastmod>2025-04-13T17:07:08.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7345-mum-2008-14-the-k-p-sanghvi-jewels-pvt-ltd-mumbai-m-s-ito-8-1-1-mumbai</loc>
               <lastmod>2025-04-12T04:56:01.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5979-mum-2013-14-acit-2-3-mumbai-regent-plast-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-527-ahd-2011-16-the-acit-cent-circle-1-2-ahmedabad-smt-renukaben-j-thakkar-banaskantha</loc>
               <lastmod>2025-05-19T13:26:34.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ahd-2011-16-shri-kirtilal-nagardas-shah-palanpur-the-dy-cit-cent-circe-1-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-ahd-2011-14-newton-engineering-amp-chemicals-ltd-baroda-the-income-tax-officer-ward-4-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2068-ahd-2011-14-m-s-deep-jyoti-dyeing-amp-printing-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-ahd-2011-14-m-s-mechelec-steel-products-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ahd-2012-14-m-s-archana-synthetics-ahmedabad-the-income-tax-officer-ward-2-mehsana</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-ahd-2012-14-the-acit-circle-4-ahmedabad-harsha-engineers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-ahd-2011-14-the-acit-circle-4-ahmedabad-harsha-engineers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-ahd-2010-14-smt-sapna-sandip-shah-navsari-the-income-tax-officer-ward-4-navsari</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2011-14-the-ito-ward-4-1-baroda-osaka-pharmaceuticals-pvt-ltd-baroda</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-ahd-2011-14-the-ito-ward-1-2-bhavnagar-bansidhar-cotfiber-industries-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ahd-2009-14-the-acit-vapi-circle-vapi-m-s-micro-inks-ltd-vapi</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-ahd-2009-14-m-s-micro-inks-ltd-vapi-the-jt-cit-vapi-range-vapi</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2947-ahd-2011-14-the-ito-ward-2-3-baroda-m-s-shiv-corporation-baroda</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-2012-14-m-s-swastik-industries-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-ahd-2011-14-m-s-sheladia-associates-gandhinagar-the-acit-circle-2-1-bhubaneshwar</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3131-ahd-2011-14-tyco-valves-amp-controls-india-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ctk-2014-14-navnit-kumar-sah-bhubaneswar-ito-ward-1-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-16T02:14:22.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-02-pat-2018-17-amitesh-ranjan-patna-i-t-o-ward-4-1-patna</loc>
               <lastmod>2025-04-20T03:50:10.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4326-del-2009-14-ito-new-delhi-m-s-jatin-investments-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-22T01:57:36.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4325-del-2009-14-ito-new-delhi-m-s-jatin-investments-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-22T01:57:36.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5897-del-2013-14-dcit-new-delhi-m-s-medsave-healthcare-tpa-ltd-new-delhi</loc>
               <lastmod>2025-04-22T01:57:37.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-157-del-2014-23-m-s-newtech-steels-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-247-del-2014-23-m-s-foryu-overseas-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-del-1999-14-ito-new-delhi-sh-mahesh-chand-sharma-delhi</loc>
               <lastmod>2025-04-18T07:49:53.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2673-ahd-2009-14-the-ito-ward-5-2-surat-shri-satyanarayan-u-rathi-ind-surat</loc>
               <lastmod>2025-04-17T00:42:38.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-ahd-2011-14-satyanarayan-u-rathi-surat-the-income-tax-office-ward-5-2-surat</loc>
               <lastmod>2025-04-17T00:42:38.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2548-ahd-2009-14-satyanarayan-rathi-and-others-aop-surat-the-acit-circle-5-surat</loc>
               <lastmod>2025-04-17T00:42:38.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-ahd-2008-14-the-ito-ward-5-2-surat-shri-satyanarayan-u-rathi-surat</loc>
               <lastmod>2025-04-17T00:42:39.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-ahd-2011-14-the-ito-ward-7-3-surat-m-s-mayur-construction-surat</loc>
               <lastmod>2025-04-17T00:42:39.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-kol-2013-14-a-c-i-t-cir-2-midnapore-midnapore-ajoy-bakli-paschim-medinipur</loc>
               <lastmod>2025-04-16T20:35:35.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-184-del-2012-23-shri-deepak-gupta-noida-ito-noida</loc>
               <lastmod>2025-04-13T19:00:11.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-hyd-2014-14-acit-central-circle-8-hyderabad-m-s-nagavalli-green-lands-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-hyd-2013-14-dy-cit-hyderabad-m-s-bhargavi-real-estates-p-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-hyd-2013-14-syed-m-mehdi-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-hyd-2014-14-mrs-l-reena-peterson-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-hyd-2014-14-m-surendranth-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-hyd-2014-14-m-s-swarnagiri-greenfields-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4156-del-2012-14-acit-new-delhi-smt-prerna-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3803-del-2011-14-m-s-naresh-chand-jain-huf-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5396-del-2011-14-ito-new-delhi-shri-prem-chand-jain-new-delhi</loc>
               <lastmod>2025-04-18T09:28:43.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-del-2013-14-marvel-tea-estate-i-ltd-haryana-dcit-karnal</loc>
               <lastmod>2025-04-18T08:28:53.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-ahd-2011-14-abhishek-engineers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:37.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-ahd-2011-14-abhishek-engineers-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:37.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-del-2015-14-modinagar-rolls-ltd-uttar-pradesh-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-21T07:01:35.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-576-ahd-2011-16-the-acit-central-circle-2-2-ahmedabad-shri-dilipkumar-n-vyas-mehsana</loc>
               <lastmod>2025-04-12T03:14:04.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ahd-2011-14-the-acit-tds-circle-ahmedabad-hazira-port-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T03:14:04.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-ctk-2013-14-amit-kumar-motwani-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ctk-2014-14-hcil-adhikarya-arss-jv-bhubaneswar-ito-tds-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-ctk-2013-14-hcil-adhikarya-jv-bhubaneswar-ito-ward-2-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-ctk-2012-14-hcil-adhikarya-jv-khurda-ito-tds-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ctk-2011-14-kona-laxmi-vanaja-bhubaneswar-ito-rayagada</loc>
               <lastmod>2025-04-12T17:28:02.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-ctk-2014-24-utkal-refineries-ltd-cuttack-cit-cuttack-cuttack</loc>
               <lastmod>2025-04-12T17:28:02.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ctk-2013-14-m-s-chandan-trans-cons-p-ltd-rourkela-ito-tds-roukela-rourkela</loc>
               <lastmod>2025-04-12T17:28:02.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ctk-2014-14-srustee-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-12T17:28:03.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ctk-2014-14-panchanan-pradhan-khurda-jcit-inv-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ctk-2013-14-m-s-rama-krisha-dash-huf-ganjam-ito-berhampur</loc>
               <lastmod>2025-04-12T17:28:04.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3404-del-2011-14-acit-muzaffarnagar-shri-raj-kumar-arora-muzaffarnagar</loc>
               <lastmod>2025-04-16T15:28:28.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-jab-2014-24-m-s-gitanjali-real-estate-pvt-ltd-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-16T18:14:44.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-ahd-2011-14-the-dcit-circle-2-surat-shri-amit-maneklal-reshamwala-surat</loc>
               <lastmod>2022-04-07T06:19:53.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-hyd-2014-14-m-s-uttarashada-bio-tech-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-hyd-2014-14-m-s-nagavali-greenlands-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ind-2013-14-shri-subhash-chand-chauhan-ratlam-the-acit-ratlam</loc>
               <lastmod>2025-04-15T17:42:16.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ind-2014-14-shri-sharad-kabra-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-15T17:42:17.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-ind-2013-14-smt-kalpana-surana-ujjain-the-ito-wd-1-1-ujjain</loc>
               <lastmod>2025-04-15T17:42:17.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-ind-2014-24-m-s-speed-automobiles-pvt-ltd-indore-the-acit-circle-3-1-indore</loc>
               <lastmod>2025-04-15T17:42:17.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-ind-2015-24-the-dcit-tds-indore-the-madhya-pradesh-paschim-kshetra-vidyut-vitran-co-ltd-indore</loc>
               <lastmod>2025-04-15T17:42:17.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ind-2015-24-m-s-dcit-tds-indore-m-s-madhya-pradesh-paschim-kshetra-vidyut-vitran-co-ltd-indore</loc>
               <lastmod>2025-04-15T17:42:17.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-hyd-2015-14-ito-ward-8-1-hyderabad-hyderabad-vasepalli-subba-reddy-r-r-dist-r-r-dist</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-hyd-2014-14-smt-mahita-prasad-cadell-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-ctk-2013-14-m-s-engineering-design-amp-construction-co-bhubaneswar-ito-ward-2-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-ctk-2013-14-keshari-estate-pvt-ltd-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ctk-2010-14-rabindra-nath-senapati-rayagada-ito-rayagada</loc>
               <lastmod>2025-04-12T17:21:04.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-ctk-2013-14-m-s-chandan-trans-cons-p-ltd-rourkela-ito-tds-roukela-rourkela</loc>
               <lastmod>2025-04-12T17:28:02.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-chandi-2014-14-dayanand-educational-society-ambala-city-cit-panchkula</loc>
               <lastmod>2025-05-02T18:13:31.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-chandi-2012-14-smt-sunita-rani-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-chandi-2013-14-shri-palinder-jit-singh-patiala-acit-patiala</loc>
               <lastmod>2025-05-02T18:13:31.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-chandi-2014-14-m-s-patiala-urban-planning-and-development-authority-patiala-ito-patiala</loc>
               <lastmod>2025-05-02T18:13:31.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-chandi-2012-14-m-s-n-k-sharma-enterprises-pvt-ltd-zirakpur-acit-patiala</loc>
               <lastmod>2025-05-02T18:13:31.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-chandi-2006-14-acit-chandigarh-m-s-superb-agrovet-inds-p-ltd-mohali</loc>
               <lastmod>2025-05-02T18:13:31.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-chandi-2015-14-dcit-mohali-m-s-greater-mohali-area-development-authority-mohali</loc>
               <lastmod>2025-05-02T18:13:31.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-chandi-2015-24-m-s-punjab-tractors-ltd-mohali-acit-patiala</loc>
               <lastmod>2025-04-17T20:49:39.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-chandi-2014-24-the-saraswati-industrial-syndicate-limited-yamunanagar-ito-tds-panchkula</loc>
               <lastmod>2025-04-15T14:35:25.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-chandi-2015-24-rocky-distillers-pvt-ltd-chandigarh-addl-cit-chandigarh</loc>
               <lastmod>2025-04-17T20:21:48.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-chandi-2015-24-sh-ajay-kumar-goyal-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-17T20:21:48.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-chandi-2014-23-m-s-torque-pharmaceuticals-p-ltd-chandigarh-asstt-commissioner-of-income-tax-chandigarh</loc>
               <lastmod>2025-04-17T20:00:44.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-jpr-2012-14-shri-doulat-ram-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T07:02:04.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-jpr-2015-24-shri-murli-manohar-gupta-kota-ito-kota</loc>
               <lastmod>2025-04-22T06:57:58.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-jpr-2015-24-sh-ratan-chand-lodha-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T06:57:58.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-jpr-2015-14-nirmala-devi-chordia-jaipur-cit-1-jaipur</loc>
               <lastmod>2025-04-22T07:02:02.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-viz-2015-14-j-srinivasa-raju-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-04-30T09:27:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-viz-2015-14-m-syama-sundara-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-04-30T09:27:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5685-mum-2010-14-quest-investment-advisors-p-ltd-mumbai-acit-rg-7-2-mumbai</loc>
               <lastmod>2025-04-13T11:07:08.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1943-mum-2013-14-dcit-10-1-mumbai-cps-colour-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:28:02.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5844-mum-2012-14-cps-color-india-p-ltd-mumbai-acit-10-1-mumbai</loc>
               <lastmod>2025-04-12T04:28:02.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4342-del-2007-14-acit-circle-i-jitender-kumar-gupta</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-del-2012-14-m-s-prem-dham-haridwar-ito-haridwar</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1516-mum-2012-14-dcit-4-1-mumbai-active-finstock-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:07:03.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-del-2011-14-rajesh-bhatia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:49:54.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-del-2014-23-shri-raisuddun-new-delhi-ito-ghaziabad</loc>
               <lastmod>2025-04-19T11:49:55.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-del-2009-14-acit-new-delhi-sh-rajender-kr-kukreja-p-o-new-delhi</loc>
               <lastmod>2025-04-19T11:42:58.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2143-chny-2013-14-acit-chennai-m-s-dadha-pharma-p-ltd-chennai</loc>
               <lastmod>2025-04-12T10:49:03.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-chny-2014-14-sagar-kumar-chennai-ito-tiruppur</loc>
               <lastmod>2025-04-12T10:42:00.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-chny-2013-14-ito-chennai-a-v-gopalakrishnan-chennai</loc>
               <lastmod>2025-04-12T10:42:00.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-chny-2013-14-plr-textiles-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:42:05.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-chny-2010-23-m-s-rasi-exports-chennai-ito-osd-chennai</loc>
               <lastmod>2025-04-12T10:42:06.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2258-chny-2013-14-s-harsha-chennai-jcit-pondicherry</loc>
               <lastmod>2025-04-12T07:14:04.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3954-del-2010-14-csav-group-india-pvt-ltd-haryana-acit-new-delhi</loc>
               <lastmod>2025-04-21T08:57:37.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ahd-2012-14-the-ito-ward-9-2-surat-shri-jayesh-rameshchandra-gandhi-surat</loc>
               <lastmod>2025-04-13T09:56:04.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-ahd-2012-14-the-ito-ward-10-2-ahmedabad-shri-deepak-devrajbhai-bahirwani-ahmedabad</loc>
               <lastmod>2025-04-13T09:56:04.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-143-ahd-2012-16-the-acit-central-circle-1-baroda-m-s-atlanta-electricals-pvt-ltd-baroda</loc>
               <lastmod>2025-04-13T09:56:06.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-2012-14-shri-ashok-bansilal-mahadevia-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
               <lastmod>2025-04-13T10:00:01.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-mum-2015-24-anish-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-mum-2015-24-ankit-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-mum-2015-24-kalaben-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-mum-2015-24-uttamchand-birawat-huf-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-mum-2015-24-vasantraj-birawat-huf-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:08.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-269-del-2012-23-m-s-utkal-investments-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-209-del-2011-23-m-s-utkal-investments-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-210-del-2011-23-m-s-utkal-investment-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2662-del-2012-14-acit-new-delhi-m-s-utkal-investments-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-del-2011-14-acit-new-delhi-m-s-utkal-investment-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2558-del-2011-14-dcit-new-delhi-m-s-utkal-investments-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-250-del-2013-23-m-s-mantangi-rubber-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-15T23:00:26.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-del-2015-14-mitsubishi-corporation-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:50.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-bang-2014-14-dcit-bangalore-m-s-coco-latex-exports-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T15:42:36.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-bang-2014-14-deputy-commissioner-of-income-tax-bangalore-m-s-coffee-day-resorts-p-ltd-bangalore</loc>
               <lastmod>2025-04-17T15:35:47.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-bang-2014-14-daivajna-credit-co-operative-society-ltd-mangalore-cit-mangalore</loc>
               <lastmod>2025-04-17T15:35:47.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-bang-2013-14-ito-smt-kamala-s-kandhai</loc>
               <lastmod>2025-04-17T09:07:34.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-mum-2012-14-shalimar-textiles-p-ltd-mumbai-asst-cit-5-3-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4289-mum-2013-14-synergy-fashions-mumbai-addl-cit-cir-17-2-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6372-mum-2013-14-asst-cit-20-3-mumbai-s-s-builders-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6777-mum-2011-14-dcit-rg-8-3-mumbai-tops-security-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-chandi-2014-14-baba-kartar-singh-dukki-educational-trust-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:49:39.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-chandi-2014-14-baba-kartar-singh-dukki-educational-trust-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-17T21:49:39.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4651-mum-2013-14-deepen-a-parekh-mumbai-dcit-cen-cir-20-mumbai</loc>
               <lastmod>2025-04-13T20:00:00.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6458-mum-2012-14-dcit-24-2-mumbai-rushabh-developers-mumbai</loc>
               <lastmod>2025-04-13T20:00:00.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7807-mum-2012-14-dcit-8-3-mumbai-transasia-bio-medicals-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:00:06.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6763-mum-2010-14-transasia-bio-medicals-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-12T21:00:06.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2537-chny-2014-14-ito-coimbatore-the-grd-trust-coimbatore</loc>
               <lastmod>2025-04-12T19:28:02.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1861-pun-2013-14-nagar-urban-co-op-bank-ltd-ahmednagar-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:15:08.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-pun-2012-14-acit-pune-m-s-padmavati-developers-pune</loc>
               <lastmod>2025-04-20T04:01:00.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-pun-2013-14-siddhartha-mahavir-spml-jv-jalgaon-jcit-range-1-jalgaon</loc>
               <lastmod>2025-04-20T03:57:12.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5776-del-2011-14-copal-research-india-pvt-ltd-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:14:53.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4121-del-2013-14-sh-bishan-singh-chouhan-amp-others-noida-ito-noida</loc>
               <lastmod>2025-04-18T13:50:07.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3106-mum-2013-14-jayesh-t-kothari-mumbai-ito-16-3-1-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-mum-2012-14-ajaykant-ramprasad-ruia-mumbai-i-t-o-3-1-1-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-pun-2007-14-dhariwal-industries-ltd-pune-acit-cir-1-2-pune</loc>
               <lastmod>2025-04-20T06:22:34.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-pun-2007-14-dhariwal-industries-ltd-pune-acit-cir-1-2-pune</loc>
               <lastmod>2025-04-20T06:22:34.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-pun-2010-14-acit-central-cir-1-2-pune-dhariwal-industries-limited-pune</loc>
               <lastmod>2025-04-20T06:22:35.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-chny-2015-14-business-jets-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T19:28:05.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4464-mum-2012-14-d-c-i-t-circle-3-3-mumbai-ricoh-india-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:49:05.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-del-2012-14-m-s-yogendra-prakash-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T08:22:41.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3343-del-2013-14-smt-vinita-chaurasia-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4363-del-2013-14-acit-new-delhi-m-s-intell-invofin-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3940-del-2013-14-dcit-new-delhi-m-s-nkc-conveyor-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4483-del-2012-14-shri-moti-ram-rewari-ito-rewari</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2971-del-2013-14-m-s-sunays-properties-investment-co-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-del-2015-14-toshiba-india-p-ltd-new-delhi-deputy-commissioner-of-income-tax-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3577-del-2012-14-dcit-new-delhi-m-s-mohak-real-estate-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-403-del-2014-23-m-s-cyber-media-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-ind-2014-14-shri-vishal-jain-bhopal-the-ito-2-2-bhopal</loc>
               <lastmod>2025-04-15T17:35:22.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-pun-2011-14-deepak-narayanrao-patange-pune-income-tax-officer-pune</loc>
               <lastmod>2025-04-15T20:00:23.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-mum-2013-14-bharat-insulation-company-i-ltd-mumbai-asst-cit-cen-cir-31-mumbai</loc>
               <lastmod>2025-04-14T04:00:06.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7409-mum-2013-14-ito-14-2-3-mumbai-nrb-developers-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-hyd-2014-14-late-mohammed-saleem-represented-by-mohammed-ateeq-ahmed-hyderabad-ito-ward-7-2-hyderabad</loc>
               <lastmod>2022-04-25T13:43:07.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-hyd-2014-14-raghunath-das-damodardas-lohia-charitable-trust-hyderabad-director-of-income-tax-exemtions-hyderabad</loc>
               <lastmod>2022-04-25T13:48:33.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-hyd-2014-14-sri-vinod-kumar-agarwal-hyderabad-asst-cit-circle-6-1-hyderabad</loc>
               <lastmod>2022-04-25T13:48:33.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-ind-2014-14-the-dcit-1-1-bhopal-smt-indu-prabha-sharma-bhopal</loc>
               <lastmod>2022-04-25T14:06:20.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:53.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-ind-2013-14-the-ito-2-3-indore-shri-alok-sosaria-indore</loc>
               <lastmod>2022-04-25T14:06:20.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:39.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-ind-2014-14-shri-vijay-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:07:39.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-ind-2014-14-the-acit-3-1-bhopal-m-s-society-of-the-sister-of-st-joseph-convent-bhopal</loc>
               <lastmod>2022-04-25T14:07:13.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunhill-ceramics-pvt-ltd</loc>
               <lastmod>2022-04-25T17:36:08.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunshine-ceramics</loc>
               <lastmod>2022-04-25T17:35:51.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-kol-2012-14-santosh-jaiswal-kolkata-ito-ward-49-4-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:35:14.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-kol-2012-14-dcit-cc-ii-kolkata-kolkata-m-s-five-star-shipping-agency-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-25T14:37:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-kol-2012-14-dcit-circle-9-kolkata-kolkata-m-s-nal-prpperties-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-25T14:38:54.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-kol-2012-14-ito-ward-57-3-kolkata-kolkata-earnest-towers-p-ltd-kolkata</loc>
               <lastmod>2022-04-25T14:37:21.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-kol-2014-14-m-s-bravo-sponge-iron-p-ltd-kolkata-cit-kolkata-1-kolkata</loc>
               <lastmod>2022-04-25T14:37:01.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-kol-2012-14-ito-ward-48-2-kolkata-kolkata-shri-ramashis-shaw-howrah</loc>
               <lastmod>2022-04-25T14:38:14.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5643-mum-2011-14-sincere-mercantile-p-ltd-mumbai-dcit-10-1-mumbai</loc>
               <lastmod>2022-04-25T15:30:11.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3828-mum-2011-14-acit-cir-15-1-mumbai-tushar-surendra-shah-mumbai</loc>
               <lastmod>2022-04-25T15:45:28.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-95-mum-2015-24-towers-watson-india-p-ltd-asst-cit-cir-11-3</loc>
               <lastmod>2025-04-13T15:56:02.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-hyd-2015-14-novus-gbs-private-limited-formerly-known-as-sheela-technologies-pvt-ltd-hyderabad-hyderabad-ito-ward-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T04:35:54.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-hyd-2014-14-dy-cit-circle-1-3-hyderabad-bhagyanagar-india-limited-secunderabad</loc>
               <lastmod>2025-04-19T08:42:52.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-hyd-2015-14-new-reddy-timbers-kurnool-hyderabad-ito-ward-1-kurnool-kurnool</loc>
               <lastmod>2025-04-19T08:42:50.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-jpr-2014-24-shri-mahmood-shamsi-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T07:08:51.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-pun-2014-14-nitin-shantilal-muthiyan-ahmednagar-deputy-commissiner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1424-pun-2013-14-brahmarshi-institute-pune-cit-i-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-pun-2012-14-vilas-dattatray-bhambure-solapur-jt-cit-solapur</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-pun-2013-14-income-tax-officer-shri-anand-h-bansal-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-pun-2010-14-m-s-pearl-plastic-products-pune-ito-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-75-pun-2014-24-m-s-kumar-amp-co-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2208-pun-2013-14-baburao-gangaram-jadhav-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-chny-2013-14-arjun-balu-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-04-12T19:28:04.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3093-ahd-2011-14-the-ito-ward-9-3-surat-shri-narendra-shamjibhai-majithiya-surat</loc>
               <lastmod>2025-04-13T10:00:01.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2011-14-the-ito-ward-2-4-surat-shri-manish-garg-surat</loc>
               <lastmod>2025-04-13T10:00:00.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-bang-2011-14-e4e-business-solutions-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-16T19:35:38.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-227-ahd-2010-23-bell-ceramics-limited-baroda-the-dy-cit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-16T21:00:34.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-ahd-2012-14-the-acit-circle-5-ahmedabad-narmda-fintrade-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T12:42:06.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-ahd-2012-14-m-s-radha-madhav-holdings-pvt-ltd-nani-daman-the-acit-cent-circle-3-surat</loc>
               <lastmod>2025-04-12T12:42:07.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3682-mum-2012-14-pratibha-a-kothavale-mumbai-dcit-16-3-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4747-mum-2012-14-prakash-mangilal-jain-mumbai-dcit-cir-12-2-mumbai</loc>
               <lastmod>2025-04-15T13:07:23.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4035-mum-2012-14-hexagon-nutrition-p-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-04-20T23:36:27.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-mum-2013-14-bhoomi-construction-projects-navi-mumbai-acit-cen-cir-2-thane</loc>
               <lastmod>2025-04-13T19:42:01.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6753-mum-2011-14-addl-c-i-t-8-3-mumbai-transasia-bio-medicals-limited-mumbai</loc>
               <lastmod>2025-04-12T21:00:06.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-mum-2013-14-bhaichand-amoluk-consultancy-services-p-ltd-mumbai-asst-cit-1-1-mumbai</loc>
               <lastmod>2025-04-13T10:14:05.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-mum-2013-14-dhanraj-mills-p-ltd-mumbai-dcit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-04-13T11:49:05.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7205-mum-2013-14-dcit-5-1-mumbai-greater-pacific-capital-inida-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T20:35:03.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8373-mum-2010-14-addl-cit-rg-8-1-mumbai-enercon-india-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:42:05.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-mum-2008-14-m-s-mehta-sulfites-india-ltd-mumbai-the-acit-cir-10-2-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-mum-2012-14-sanjay-p-agarwal-huf-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2025-04-15T13:07:23.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7782-mum-2011-14-zarina-noorali-govani-mumbai-ito-19-3-3-mumbai</loc>
               <lastmod>2025-04-12T21:21:02.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-hyd-2014-14-acit-14-1-hyderabad-m-s-ba-continuum-india-pvt-ltd-formerly-known-as-m-s-ba-continuum-solutions-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-21T14:01:41.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-hyd-2015-14-ch-ramoji-rao-huf-hyderabad-dcit-circle-16-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-hyd-2011-14-broadcom-india-technologies-private-limited-hyderabad-dcit-circle-1-3-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-hyd-2014-14-dcit-circle-6-1-hyderabad-hyderabad-smt-d-jyothishmathi-hyderabad</loc>
               <lastmod>2025-04-19T08:42:52.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-pun-2013-14-sulhyan-ranjitshingh-ramsingh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-20T04:22:19.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-pun-2013-14-dy-cit-circle-4-pune-m-s-patni-computer-systems-ltd-pune</loc>
               <lastmod>2025-04-20T04:01:00.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-pun-2007-14-dhariwal-industries-ltd-pune-acit-range-1-pune</loc>
               <lastmod>2025-04-20T06:22:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-pat-2010-17-abida-shamsul-memorial-charitable-trust-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-5-pat-2010-17-dcwt-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-pat-2010-17-m-s-d-n-singh-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-pat-2010-17-malik-enterprises-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-pat-2010-17-arun-kumar-boobna-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-pat-2010-17-seva-bharti-patna-cit-i-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-pat-2010-17-m-s-bihar-state-warehousing-corporation-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-pat-2010-17-acit-patna-br-manager-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-pat-2010-17-bihar-vidyapith-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pat-2010-17-ito-sri-kedar-singh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-pat-2010-17-haridwar-prasad-singh-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-pat-2010-17-m-s-jupiter-international-sales-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-pat-2010-17-bihar-state-electricity-board-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-pat-2010-17-acit-patna-dy-director-accounts-hqrs-bihar-state-electricity-board-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-pat-2010-17-d-c-i-t-sulabh-international-social-service-organisation</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-pat-2010-17-international-school-human-resources-amp-welfare-society-patna-c-i-t-1-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-pat-2010-17-indian-oil-corcporation-limited-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pat-2010-17-m-s-ujjain-engicon-india-pvt-ltd-jcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pat-2010-17-dc-i-t-patna-m-s-prasad-construction-amp-co</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-pat-2010-17-dcit-m-s-shyam-bihari</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-pat-2010-17-indian-oil-corporation-ltd-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pat-2010-17-ito-patna-sri-pitamber-lal-agarwal</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-pat-2010-17-indian-oil-corporation-ltd-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-pat-2010-17-ito-patna-mahcndra-singh-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-pat-2007-17-dr-b-p-sinha-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-pat-2010-17-acit-darbhanga-ariculture-produce-marketing-committe-samastipur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-pat-2010-17-sri-bipin-bihari-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-pat-2010-17-m-s-mishra-apos-s-education-development-foundation-trust-c-i-t-i-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-pat-2007-17-dr-b-p-sinha-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-pat-2010-17-dcit-patna-sri-tripurari-mohan-prasad-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-pat-2010-17-prakash-foundation-c-i-t-i</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-pat-2010-17-ito-sri-bhagwan-prasad</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-pat-2009-17-prakash-foundation-c-i-t-1</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-pat-2010-17-acit-bhagalpur-agriculture-produce-market-committee</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-pat-2007-17-shri-ranjan-kr-singh-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-pat-2006-17-suresh-dubey-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-81-pat-2006-17-acit-ranchi-sri-sanjay-sinha-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-pat-2007-17-md-sanaul-haque-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-pat-2005-17-sri-rohit-kumar-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-pat-2007-17-ravi-sinha-new-delhi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-pat-2006-17-pramod-kumar-jayaswal-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-pat-2005-17-sri-rohit-kumar-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-pat-2006-17-pramod-kumar-jayaswal-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-pat-2008-17-sri-ravi-sinha-new-delhi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-pat-2003-17-acit-jamshedpur-m-s-t-r-f-limited-jamshedpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-pat-2005-17-dcit-ranchi-dr-n-p-sinha-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-pat-2005-17-dr-narbedeshwar-prasad-sinha-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-68-ahd-2012-23-salasar-laminates-pvt-ltd-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-ind-2013-23-the-lakhani-foot-care-ltd-indore-m-s-acit-5-1-indore</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6150-mum-2012-14-premji-ghellabhai-amp-co-mumbai-ito-wd-13-2-2-mumbai</loc>
               <lastmod>2024-10-09T20:55:30.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6206-mum-2013-14-dcit-10-3-mumbai-plus-tech-engineering-p-ltd-navi-mumbai</loc>
               <lastmod>2024-10-09T20:55:30.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-117-del-2014-23-adit-new-delhi-m-s-aspect-software-inc-usa</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-del-2012-14-acit-new-delhi-m-s-super-religare-laboratories-ltd-new-delhi</loc>
               <lastmod>2025-04-21T07:43:36.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-ahd-2003-14-the-asstt-cit-circle-4-gujarat-lease-financing-ltd</loc>
               <lastmod>2025-04-13T06:00:14.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-pun-2013-14-income-tax-officer-sadhu-vaswani-mission-pune</loc>
               <lastmod>2025-04-20T04:22:17.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-pun-2014-14-hotel-woodland-private-limited-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:22:18.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-chny-2015-14-k-moorthy-chennai-ito-ramanathapuram</loc>
               <lastmod>2025-04-12T10:07:07.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-chny-2013-14-k-r-bakes-pvt-limited-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T12:56:02.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-chny-2012-14-dcit-chennai-m-s-arihant-foundations-amp-housing-ltd-chennai</loc>
               <lastmod>2025-04-12T13:42:00.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6193-mum-2013-14-ideal-toll-amp-infrastructure-p-ltd-mumbai-ito-6-1-2-mumbai</loc>
               <lastmod>2025-04-13T14:28:00.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-pun-2013-14-shri-ajit-subhash-gaikwad-pune-dy-cit-central-circle-2-1-pune</loc>
               <lastmod>2025-04-20T05:36:11.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-pun-2013-14-acit-central-circle-1-nashik-m-s-ptc-and-family-nashik</loc>
               <lastmod>2025-04-20T05:42:59.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3879-mum-2012-14-ito-20-1-2-mumbai-bhimshi-r-karia-mumbai</loc>
               <lastmod>2025-04-16T10:00:31.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4967-del-2012-14-ishwar-chand-jindal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T08:42:08.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-kol-2014-14-sri-sudarshan-prasad-bagaria-kolkata-cit-xv-kolkata-kolkata</loc>
               <lastmod>2025-04-16T07:35:30.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-chny-2014-14-s-krishnan-chennai-ddit-chennai</loc>
               <lastmod>2025-04-12T19:28:02.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-chny-2011-14-acit-trichy-shri-s-p-chockalingam-aranthangi</loc>
               <lastmod>2025-04-12T10:49:00.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-chny-2015-14-p-ramesh-babu-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:07:07.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-bang-2014-14-m-s-silver-software-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-17T12:35:42.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5550-del-2012-14-acit-new-delhi-m-s-gee-ispat-private-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:07:28.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-chny-2015-23-ddit-chennai-the-panagal-building-society-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-nag-2013-14-shri-vikas-agrawal-jain-nagpur-acit-cc-1-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-nag-2012-14-acit-central-circle-1-1-nagpur-shri-vijay-dange-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-nag-2013-14-shri-dushyant-satish-chaturvedi-nagpur-acit-circle-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-nag-2013-14-dcit-central-circle-2-3-nagpur-smt-vinita-mahesh-gupta-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-nag-2012-14-chhattisgad-urban-credit-sahakari-sanstha-maryadit-nagpur-income-tax-officer-wrd-4-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-nag-2013-14-shri-bramhanand-b-karanjekar-nagpur-ito-ward-5-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5475-del-2013-14-piyush-colonisers-ltd-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-del-2013-14-m-s-roneo-vickers-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-del-2009-14-ito-new-delhi-shri-raghubir-singh-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-del-2012-14-padam-sain-gupta-new-delhi-cit-xi-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-957-del-2005-14-asstt-commissioner-of-income-tax-blue-precision-ltd</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-hyd-2014-14-ito-ward-5-1-hyderabad-sri-khalid-bin-mahfooz-ahmed-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-hyd-2015-14-neo-seeds-india-limited-hyderabad-hyderabad-dcit-circle-16-1-hyderabad-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2721-chny-2014-14-dr-m-n-rajagopal-salem-ito-salem</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-chny-2014-14-the-panagal-building-society-chennai-ddit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-chny-2013-14-vaminee-promoters-erode-ito-erode</loc>
               <lastmod>2025-07-10T07:45:16.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-chny-2014-14-n-sakthivel-erode-ito-erode</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-chny-2015-14-v-ramakrishna-charitable-trust-chennai-ddit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-chny-2014-14-p-srinivasan-salem-ito-salem</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-chny-2011-14-acit-chennai-m-s-softlab-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-chny-2015-14-empee-sugars-amp-chemicals-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-chny-2015-14-dcit-chennai-v-v-d-murali-chettur</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-chny-2015-14-sp-rajeswari-salem-jcit-salem</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2924-chny-2014-14-acit-chennai-mohan-metal-industries-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-97-chny-2014-23-gofrugal-technologies-p-limited-bangalore-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1893-chny-2014-14-gofrugal-technologies-p-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-chny-2014-14-dcit-chennai-adventnet-development-centre-india-p-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-23-rjt-2011-16-the-dcit-central-circle-2-rajkot-gujarat-meena-agency-pvt-ltd-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-ahd-2012-16-the-acit-central-circle-1-3-ahmedabad-salasar-laminates-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-191-ahd-2013-24-shri-gobindram-c-agarwal-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-rjt-2014-14-the-ito-tds-1-rajkot-gujarat-saurashtra-cricket-association-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-rjt-2009-14-kandla-port-trust-gandhidham-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-rjt-2013-14-m-s-bharti-auto-products-jamnagar-the-income-tax-officer-ward-1-3-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-ahd-2011-23-n-j-devani-builders-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2181-del-2012-14-ito-new-delhi-m-s-emperor-international-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-720-del-2013-14-aspect-software-inc-usa-adit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-bang-2014-14-deputy-commissioner-of-income-tax-bangalore-nuance-transcription-services-i-p-l-td-bangalore</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-bang-2014-14-smt-nayana-r-pathange-mysore-i-t-o-mysore</loc>
               <lastmod>2025-07-07T14:21:39.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-coch-2012-14-acit-cochin-sri-sreedhar-ashokkumar-cochin</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-coch-2013-14-dcit-cochin-m-s-hotel-royal-park-cochin</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-95-coch-2014-24-m-s-kera-fibertex-international-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-coch-2015-14-jt-cit-trivandrum-kerala-state-beverages-m-amp-m-corpn-ltd-trivandrum</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-coch-2014-14-vaijayanthi-badri-kottayam-the-ito-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-coch-2014-14-skyline-builders-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-coch-2014-14-m-s-geojit-bnp-paribas-financial-services-ltd-formerly-geojit-fianacial-services-ltd-cochin-the-adcit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-coch-2014-14-the-thiruvamdai-rubber-co-ltd-cochin-the-jt-cit-osd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-coch-2014-14-the-dharmodayam-co-trichur-the-ito-trichur</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-coch-2014-14-acit-cochin-m-s-harrisons-malayalam-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-78-mum-2008-16-m-s-acit-cir-6-3-mumbai-the-raymond-nariman-elavia-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-coch-2015-24-sri-m-a-ashraf-ernakulam-the-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-120-coch-2014-24-acit-kottayam-smt-indu-sunilkumar-thiruvalla</loc>
               <lastmod>2025-07-22T10:42:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2974-ahd-2010-14-gujarat-energy-transmission-corpon-ltd-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-ahd-2010-14-the-dcit-circle-1-1-baroda-gujarat-energy-transmission-corpon-ltd-baroda</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-ahd-2011-14-the-ito-ward-9-2-surat-smt-jayshreeben-chhatrashal-parmar-surat</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2542-ahd-2011-14-shri-krishankumar-maheshwari-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ahd-2012-14-shri-ajay-hasmukhlal-jariwala-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-rjt-2012-14-shri-deepak-k-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-rjt-2013-14-the-ito-ward-1-2-rajkot-gujarat-shri-pravinchandra-c-parekh-huf-gondal</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-rjt-2013-14-m-s-jaysun-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-rjt-2013-14-m-s-sunhill-ceramics-pvt-ltd-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-rjt-2013-14-m-s-sunshine-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-rjt-2013-14-m-s-sunshine-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-jaysun-ceramics</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-rjt-2014-14-the-assistant-comissioner-of-income-tax-circle-2-jamnagar-porbandar-vibhagiya-nagarik-sahakari-bank-ltd-porbandar</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-rjt-2009-14-kandla-port-trust-gandhidham-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-rjt-2014-14-backbone-construction-pvt-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-rjt-2014-14-the-ito-inter-taxa-gandhidham-m-s-taurus-shipping-services-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-rjt-2008-14-shri-karsandas-b-patel-jamnagar-the-additional-commissioner-of-income-tax-range-2-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-rjt-2014-14-the-ito-ward-1-1-rajkot-gujarat-m-s-gunjan-sthapatya-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-rjt-2014-14-the-ito-ward-3-4-jamnagar-shri-shailendra-verma-jam-khambhalia</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-central-ludhiana-parminder-singh-365-368-of-2013</loc>
               <lastmod>2025-09-18T07:07:38.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koodaranhi-service-co-op-bank-ltd-the-income-tax-officer-ward-no-2-3-and-the-commissioner-of-income-tax-appeal-9707</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pareshbhai-hasmukhbhai-thakkar-assistant-commissioner-of-income-tax-3806-2015</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanhaiyalal-gangwani-commissioner-of-income-tax-appeals-and-income-tax-officer-i-3-72-2015</loc>
               <lastmod>2025-09-18T06:56:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/purbanchal-alloys-limited-the-commissioner-of-central-excise-shillong-and-union-of-india-39</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shubh-laxmi-buildcon-pvt-ltd-assistant-commissioner-of-income-tax-anr-5978-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3984-del-2013-14-dcit-new-delhi-m-s-page-point-service-india-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4455-del-2012-14-acit-new-delhi-m-s-state-farms-corporation-of-india-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5103-del-2012-14-sh-baljeet-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6316-del-2013-14-ito-new-delhi-smt-puran-devi-mahajan-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-del-2013-14-agnity-india-technologies-pvt-ltd-noida-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5501-del-2011-14-living-media-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3028-del-2013-14-ito-new-delhi-mr-akshay-bhardwaj-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-del-2014-14-ssp-india-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-291-del-2010-23-m-s-state-farms-corporations-of-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-del-2007-14-rishi-mithal-acit-i</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-kol-2011-14-dcit-circle-49-kolkata-kolkata-shri-amit-kumar-dhara-north-24-parganas</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-kol-2013-14-i-t-o-wd-1-1-hooghly-hooghly-narayan-chandra-roy-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-kol-2012-14-renu-roy-kolkata-ito-ward-55-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-kol-2012-14-renu-roy-kolkata-ito-ward-55-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-mum-2015-14-indo-industries-ltd-mumbai-ito-2-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-mum-2011-14-dcit-4-1-mumbai-claridges-investments-and-finance-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7347-mum-2013-14-dcit-osd-rg-8-1-mumbai-calibre-personnel-services-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6957-mum-2013-14-dcit-osd-8-2-mumbai-icpa-health-products-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6765-mum-2006-14-m-s-indo-nippon-chemical-co-ltd-mumbai-ito-1-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7306-mum-2013-14-dcit-12-2-mumbai-pooja-prahlad-deora-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7122-mum-2013-14-acit-16-2-mumbai-induben-devendra-kothari-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7121-mum-2013-14-d-c-i-t-1-2-mumbai-potash-fertiisers-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-kol-2015-24-m-s-valley-towers-pvt-ltd-kolkata-cit-kolkata-ii-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-kol-2015-24-rupnarayanpur-samabay-krishiunnyan-samity-ltd-kolkata-acit-cir-1-hooghly-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-921-mum-2011-14-dcit-cc-31-cen-rg-7-mumbai-ganga-developers-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3749-mum-2014-14-kaybee-p-ltd-mumbai-ito-8-2-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7058-mum-2013-14-dhun-jehan-contractor-mumbai-ito-it-1-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7049-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5439-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5438-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-mum-2012-14-dcit-2-3-mumbai-tata-steel-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3985-mum-2012-14-william-jacks-amp-company-i-ltd-mumbai-ito-wd-2-3-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-mum-2013-14-soft-ware-elemets-i-p-ltd-mumbai-ito-2-3-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-mum-2013-14-tifco-holdings-ltd-mumbai-dcit-cir-1-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishan-kumar-sud-commissioner-of-income-tax-ii-amritsar-267</loc>
               <lastmod>2025-12-25T08:05:42.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3983-mum-2010-14-ddit-it-1-2-mumbai-dhl-operations-bv-the-netherlands-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3984-mum-2010-14-ddit-it-1-2-mumbai-dhl-operations-bv-the-netherlands-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2490-mum-2012-14-twinstar-jupiter-co-op-hsg-soc-ltd-mumbai-ito-wd-12-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4891-mum-2013-14-sarwankumar-d-saraf-mumbai-addl-cit-14-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4340-mum-2010-14-dun-amp-bradstreet-information-services-india-p-ltd-mumbai-ddit-it-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4339-mum-2010-14-dun-amp-bradstreet-information-services-india-p-ltd-mumbai-dcit-it-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4341-mum-2010-14-dun-amp-bradstreet-information-services-india-p-ltd-mumbai-ddit-it-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7044-mum-2013-14-tip-top-typography-mumbai-ito-wd-12-3-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6982-mum-2012-14-lakozy-motors-p-ltd-mumbai-ito-9-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6099-mum-2010-14-ddit-it-1-2-mumbai-dhl-operation-bv-the-nehterlands-now-dhl-international-bmbh-germany-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5056-mum-2012-14-ultratech-cement-ltd-mumbai-dcit-rg-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7335-mum-2013-14-ito-14-3-2-mumbai-neeta-textiles-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7113-mum-2013-14-a-c-i-t-21-1-mumbai-the-hatesh-chs-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7111-mum-2013-14-a-c-i-t-21-1-mumbai-the-hatesh-chs-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-mum-2014-14-wells-fargo-real-estate-advisors-p-ltd-mumbai-dcit-rg-10-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-120-kol-2011-16-acit-cc-xxiii-kolkata-kolkata-m-s-j-a-land-amp-housing-development-india-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-kol-2011-14-ito-ward-7-1-kolkata-kolkata-m-s-avadh-rubber-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-kol-2011-14-ito-ward-7-1-kolkata-kolkata-m-s-avadh-rubber-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2211-chny-2014-14-dcit-coimbatore-s-martin-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-chny-2014-14-m-s-deepa-panels-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-chny-2014-14-m-s-deepa-panels-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-chandi-2014-14-hindustan-fertilizers-jind-ito-jind</loc>
               <lastmod>2026-04-06T11:26:52.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5150-del-2012-14-dcit-new-delhi-sh-yash-pal-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-ind-2014-14-shri-inderjeet-singh-khanuja-indore-the-acit-5-1-indore</loc>
               <lastmod>2025-04-15T17:42:16.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ctk-2013-14-m-s-chandan-trans-cons-p-ltd-rourkela-ito-tds-roukela-rourkela</loc>
               <lastmod>2025-04-12T17:28:02.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-ctk-2013-14-image-cuttack-ito-cuttack</loc>
               <lastmod>2025-04-12T17:28:04.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ctk-2013-14-tarini-prasad-mohanty-keonjhar-dcit-sambalpur</loc>
               <lastmod>2025-04-12T17:21:04.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ctk-2011-14-mangalam-timber-products-ltd-cuttack-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:21:05.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-ctk-2013-14-t-mina-kumari-berhampur-ito-berhampur</loc>
               <lastmod>2025-04-12T17:28:01.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4159-del-2012-14-acit-new-delhi-smt-suman-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-del-2013-14-m-s-marvel-tea-estate-i-ltd-haryana-dcit-karnal</loc>
               <lastmod>2025-04-18T08:28:53.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-mum-2013-14-bhoomi-construction-projects-navi-mumbai-acit-cen-cir-2-thane</loc>
               <lastmod>2025-04-13T19:42:01.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-bang-2014-14-smt-bharathi-narayan-bangalore-income-tax-officer-ward-4-4-bangalore</loc>
               <lastmod>2025-04-17T16:28:40.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7414-mum-2012-14-hindustan-platinum-p-ltd-navi-mumbai-acit-osd-2-1-mumbai</loc>
               <lastmod>2025-04-13T20:42:02.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5755-del-2012-14-acit-meerut-m-s-vats-sports-meerut</loc>
               <lastmod>2025-04-18T11:21:46.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-hyd-2012-14-m-s-water-amp-land-management-trg-amp-research-institute-hyderabad-director-of-income-tax-exemp-hyderabad</loc>
               <lastmod>2025-04-19T04:35:54.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-hyd-2015-14-gelli-narayana-chetty-trust-hyd-hyderabad-adit-exemptions-i-hyd-hyderabad</loc>
               <lastmod>2025-04-19T01:56:59.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-chny-2013-14-ito-chennai-a-p-rajmohan-chennai</loc>
               <lastmod>2025-04-12T10:42:00.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4498-del-2013-14-ito-new-delhi-m-s-mantangi-rubber-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T23:00:26.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6195-del-2013-14-ito-rishikesh-ms-rajni-bisht-rishikesh</loc>
               <lastmod>2025-04-19T11:49:55.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-mum-2011-14-madhuri-amin-mumbai-dcit-cen-cir-44-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7412-mum-2013-14-ito-14-2-3-mumbai-nrb-developers-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-hyd-2015-14-acit-circle-1-warangal-warangal-deva-sambamurthy-warangal</loc>
               <lastmod>2022-04-25T13:43:23.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-hyd-2014-14-ito-ward-16-1-hyderabad-m-s-minopharm-laboratories-limited-hyderabad</loc>
               <lastmod>2022-04-25T13:45:53.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-hyd-2014-14-acit-central-circle-8-hyderabad-m-s-himagiri-green-fields-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-25T13:45:57.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-hyd-2014-14-m-s-deccan-leathers-limited-hyderabad-acit-circle-8-1-hyderabad-hyderabad</loc>
               <lastmod>2022-04-25T13:48:33.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-hyd-2014-14-b-rajeswara-rao-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2022-04-25T13:48:33.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-pun-2013-14-ito-ward-3-2-pune-shri-sohanlal-s-vishnoi-pune</loc>
               <lastmod>2025-04-20T04:22:17.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-pun-2014-14-hotel-woodland-private-limited-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:22:18.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunhill-ceramics-pvt-ltd</loc>
               <lastmod>2022-04-25T17:36:08.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunshine-ceramics</loc>
               <lastmod>2022-04-25T17:35:51.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4725-del-2011-14-acit-new-delhi-m-s-high-polymer-labs-new-delhi</loc>
               <lastmod>2022-04-25T12:56:40.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-ahd-2011-14-the-acit-circle-6-ahmedabad-m-s-maharshi-udhyog-ahmedabad</loc>
               <lastmod>2022-04-25T10:50:05.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2870-ahd-2010-14-idea-cellular-limited-ahmedabad-the-income-tax-officer-tds-4-ahmedabad</loc>
               <lastmod>2022-04-25T10:50:47.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-ahd-2011-14-the-acit-vapi-circle-nani-daman-ess-dee-aluminium-ltd-daman</loc>
               <lastmod>2022-04-25T10:50:01.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-jab-2014-14-deputy-commissioner-of-income-tax-tds-jabalpur-m-p-power-generating-company-ltd</loc>
               <lastmod>2022-04-25T14:19:13.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-jab-2014-14-northern-coalfields-ltd-assistant-commsiioner-of-income-tax-jabalpur</loc>
               <lastmod>2022-04-25T14:18:53.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-jpr-2012-14-shri-basant-bansal-gurgaon-acit-alwar</loc>
               <lastmod>2022-04-25T14:22:53.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-jpr-2012-14-m-s-suresh-nayak-abdul-hameed-amp-party-bundi-ito-bundi</loc>
               <lastmod>2022-04-25T14:22:54.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-jpr-2015-14-jaipur-development-authority-jaipur-acit-jaipur</loc>
               <lastmod>2022-04-25T14:22:53.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-jpr-2012-14-idea-cellular-limited-jaipur-ito-jaipur</loc>
               <lastmod>2022-04-25T14:21:53.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-jodh-2015-14-ito-makrana-shri-sidharth-bansal-makrana</loc>
               <lastmod>2022-04-25T14:29:34.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-kol-2011-14-shri-sahadeb-kundu-kolkata-acit-bankura-circle-bankura-bankura</loc>
               <lastmod>2022-04-25T14:37:54.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-kol-2011-14-ito-ward-9-2-kolkata-kolkata-gautam-roadways-p-ltd-kolkata</loc>
               <lastmod>2022-04-25T14:38:14.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-kol-2012-14-smt-kalawati-sharma-kolkata-i-t-o-wd-2-malda-malda</loc>
               <lastmod>2022-04-25T14:38:54.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-kol-2012-14-oberoi-hotels-private-limited-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:37:54.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-kol-2012-14-dcit-circle-2-kolkata-kolkata-m-s-olypab-traders-pvt-ltd-kolkata</loc>
               <lastmod>2022-04-25T14:37:54.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-kol-2010-14-m-s-anil-transport-co-siliguri-ito-ward-1-1-siliguri-siliguri</loc>
               <lastmod>2022-04-25T14:37:34.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-kol-2013-14-m-s-indradev-goods-pvt-ltd-kolkata-c-i-t-kolkata-i-kolkata</loc>
               <lastmod>2022-04-25T14:34:57.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5284-mum-2011-14-dcit-10-1-mumbai-sincere-mercantile-p-ltd-mumbai</loc>
               <lastmod>2022-04-25T15:30:10.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-mum-2013-14-insightra-medical-p-ltd-mumbai-ito-8-2-2-mumbai</loc>
               <lastmod>2022-04-25T15:33:57.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:36.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-ind-2014-14-smt-manjri-choudhary-indore-the-acit-1-2-indore</loc>
               <lastmod>2022-04-25T14:06:36.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-658-ind-2014-14-m-s-shehnai-ujjain-the-ito-ward-1-1-ujjain</loc>
               <lastmod>2022-04-25T14:08:13.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ind-2013-14-m-s-mexican-agro-chemicals-ltd-indore-the-dcit-1-1-indore</loc>
               <lastmod>2022-04-25T14:08:53.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-ind-2014-14-smt-shanti-bhayal-ujjain-the-ito-ward-2-1-ujjain</loc>
               <lastmod>2022-04-25T14:08:36.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-226-ahd-2010-23-bell-ceramics-limited-baroda-the-dy-cit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-16T21:00:34.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-ahd-2010-14-the-dcit-bharuch-circle-bharuch-bell-ceramics-limited-baroda</loc>
               <lastmod>2025-04-16T21:00:34.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-bang-2015-14-asst-ci-t-bangalore-m-s-denso-kirloskar-industries-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T15:42:36.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-bang-2014-14-assistant-commissioner-of-income-tax-mangalore-m-s-delta-infralogistics-worldwide-mangalore</loc>
               <lastmod>2025-04-17T15:35:47.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-bang-2014-14-ito-vijayapur-sangam-co-op-credit-society-bagalkot</loc>
               <lastmod>2025-04-17T09:07:37.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-bang-2015-14-asst-c-i-t-bangalore-m-s-the-karnataka-state-cricket-association-bangalore</loc>
               <lastmod>2025-04-17T09:07:34.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-hyd-2014-14-acit-circle-16-2-hyderabad-hyderabad-m-s-margadarsi-chit-funds-private-limited-hyderabad</loc>
               <lastmod>2025-04-21T15:36:39.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3308-mum-2013-14-deepen-a-parekh-mumbai-acit-cen-cir-20-mumbai</loc>
               <lastmod>2025-04-13T19:56:07.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4263-mum-2012-14-acit-16-1-mumbai-roopa-kapoor-mumbai</loc>
               <lastmod>2025-04-13T20:00:00.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5545-del-2010-14-acit-muzaffarnagar-m-s-rana-ceramics-products-india-p-ltd-muzaffarnagar</loc>
               <lastmod>2025-04-16T15:21:32.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3359-mum-2011-14-acit-25-3-mumbai-krishna-tondon-huf-mumbai</loc>
               <lastmod>2025-04-13T14:07:00.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-mum-2013-14-shree-siddhivinayak-enterprises-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-13T12:21:06.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-68-mum-2015-24-akshata-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-mum-2013-14-pathik-c-thumar-navi-mumbai-i-t-o-23-3-1-mumbai</loc>
               <lastmod>2025-04-13T12:28:01.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-mum-2015-24-kiranraj-birawat-huf-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-mum-2015-24-vasantraj-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:08.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-chny-2014-14-trishul-concrete-products-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T19:28:00.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-chny-2014-14-acit-chennai-vivek-ltd-chennai</loc>
               <lastmod>2025-04-12T19:28:05.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6486-mum-2013-14-ito-25-3-4-mumbai-salim-jeevankhan-bhati-mumbai</loc>
               <lastmod>2025-04-12T21:00:04.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-mum-2013-14-acit-cc-47-mumbai-emgeefoils-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:00:05.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-pun-2011-14-ito-central-2-nashik-shri-satishchandra-g-mittal-jalgaon</loc>
               <lastmod>2025-04-20T06:15:40.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-pun-2014-14-sunderpuriya-steel-amp-roller-mills-pvt-ltd-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-20T04:15:10.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-pun-2013-14-shri-mahendra-jwalaprasad-bansal-jalgaon-ito-ward-1-1-jalgaon</loc>
               <lastmod>2025-04-20T04:15:10.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-pun-2014-14-a-b-associates-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:15:11.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-202-mum-2014-23-times-global-broadcasting-co-ltd-mumbai-ito-tds-3-4-mumbai</loc>
               <lastmod>2025-04-13T08:35:07.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-ahd-2012-14-shrinath-spinners-pvt-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T09:56:04.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-144-ahd-2012-16-the-acit-central-circle-1-baroda-m-s-atlanta-electricals-pvt-ltd-baroda</loc>
               <lastmod>2025-04-13T09:56:06.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-493-ahd-2011-16-the-dcit-central-circle-2-surat-m-s-kumash-construction-pvt-ltd-valsad</loc>
               <lastmod>2025-04-13T10:00:00.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-nag-2013-14-acit-cir-8-nagpur-m-s-shewalkar-developers-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:01:13.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3124-del-2014-14-m-s-india-international-centre-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-del-2013-14-ddit-e-delhi-phd-chamber-of-commerce-amp-industry-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4432-del-2013-14-dcit-new-delhi-m-s-dusk-valley-technologies-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-del-2013-14-dcit-new-delhi-m-s-suzuki-motorcycle-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3271-del-2014-14-m-s-association-of-state-road-transport-new-delhi-cit-v-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3026-del-2013-14-ito-new-delhi-sh-manjit-singh-arora-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3282-del-2013-14-dcit-new-delhi-m-s-sunrays-properties-amp-investment-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4076-del-2013-14-acit-new-delhi-m-s-natiional-fertilizers-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5349-del-2010-14-acit-new-delhi-m-s-greater-ashoka-land-amp-development-co-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-del-2013-14-indian-renewable-energy-development-agency-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5492-del-2012-14-dcit-new-delhi-m-s-dreamland-buildtech-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-chny-2015-14-ito-theni-r-alagesan-theni</loc>
               <lastmod>2025-04-12T16:21:04.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-86-ahd-2012-23-shri-tusharbhai-devjibhai-patel-l-h-of-late-devjibhai-g-patel-mehsana-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-107-ahd-2009-23-m-s-torrent-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-ahd-2014-24-the-ito-ward-6-1-surat-shri-dhansukhlal-jekisondas-surat</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-ind-2014-24-m-s-monica-galaxy-pvt-ltd-indore-the-a-c-i-t-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6406-mum-2012-14-s-kant-healthcare-ltd-mumbai-ito-5-3-2-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-pat-2013-17-shashi-bhushan-kumar-i-t-o</loc>
               <lastmod>2025-04-21T00:36:49.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3955-del-2010-14-copal-research-india-pvt-ltd-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:14:53.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ahd-2012-14-m-s-swastik-industries-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-ahd-2011-14-the-dcitgnr-circle-gandhinagar-m-s-sheladia-associates-inc-gandhinagar</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-2012-14-m-s-swastik-industries-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-bang-2014-14-m-s-manipal-prakashan-limited-manipal-acit-udupi</loc>
               <lastmod>2025-04-16T19:35:40.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-mum-2013-14-asst-cit-cen-cir-2-thane-bhoomi-construction-project-navi-mumbai</loc>
               <lastmod>2025-04-13T19:42:00.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7072-mum-2013-14-acit-11-1-mumbai-jet-spped-audio-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T20:56:06.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6793-mum-2013-14-k-kachradas-patel-specific-family-trust-b-o-i-no-2-mumbai-ito-12-2-1-mumbai</loc>
               <lastmod>2025-04-12T04:42:07.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-hyd-2014-14-asst-cit-circle-14-1-hyderabad-m-s-ba-continuum-india-pvt-ltd-formerly-known-as-m-s-ba-continuum-solutions-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-21T14:01:41.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7757-mum-2012-14-d-c-i-t-osd-circle-2-2-mumbai-information-systems-resource-centre-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:42:05.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5909-mum-2013-14-dcit-10-1-mumbai-international-biotech-park-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:28:00.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-jpr-2015-24-m-s-paharganj-grih-nirman-sahkari-samiti-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T07:08:51.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-bang-2011-14-mindteck-india-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:35:37.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5945-mum-2012-14-acit-10-1-mumbai-cps-colour-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:28:02.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-kol-2012-14-sri-sanjay-khaemka-kolkata-ito-ward-50-3-kolkata-kolkata</loc>
               <lastmod>2025-04-16T20:35:34.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-jab-2013-14-income-tax-officer-jabalpur-shri-mihammad-abbas-jabalpur</loc>
               <lastmod>2025-04-16T18:14:44.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-jab-2015-24-m-s-agrawal-tractors-satna-commissioner-of-tncome-tax-ii-jabalpur</loc>
               <lastmod>2025-04-16T18:14:44.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-jab-2012-24-krishi-upaj-mandi-samiti-acit</loc>
               <lastmod>2025-04-16T18:14:44.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-jab-2012-24-ito-shri-sureshchandra-jain-amp-aditya-n-bhatnagar</loc>
               <lastmod>2025-04-16T18:14:44.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-239-ahd-2011-23-shri-amit-maneklal-reshamwala-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2022-04-07T06:20:59.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-155-del-2014-23-m-s-newtech-steels-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4513-del-2014-14-acit-new-delhi-m-s-graziano-transmissiion-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T14:14:30.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-ahd-2010-14-shri-r-a-shaikh-paper-mills-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2022-04-07T06:19:53.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-hyd-2014-14-m-s-swarnagiri-greenfields-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-hyd-2014-14-m-s-medravati-agro-farms-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-hyd-2014-14-m-s-himagiri-bio-tech-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-hyd-2014-14-acit-central-circle-8-hyderabad-m-s-konar-green-lands-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-viz-2013-14-m-s-cargo-handling-private-workers-pool-hyderabad-the-cit-i-visakhapatnam</loc>
               <lastmod>2022-04-07T06:21:12.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-chandi-2011-14-haryana-power-generation-corporation-ltd-panchkula-dcit-panchkula</loc>
               <lastmod>2025-05-02T18:13:31.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-chandi-2015-14-m-s-mehfil-hospitality-ltd-chandigarh-jcit-tds-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-chandi-2014-14-m-s-patiala-urban-planning-and-development-authority-patiala-ito-patiala</loc>
               <lastmod>2025-05-02T18:13:31.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-chandi-2015-14-dcit-shimla-m-s-h-p-state-civil-supplies-corporation-ltd-shimla</loc>
               <lastmod>2025-05-02T18:13:31.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-chandi-2014-14-s-d-s-electronics-private-limited-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-chandi-2013-14-the-institute-of-correctional-administration-chandigarh-cit-ii-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-chandi-2015-14-m-s-prem-mill-store-patiala-ito-patiala</loc>
               <lastmod>2025-04-17T19:28:43.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7202-mum-2011-14-muchhala-magic-land-p-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-05-02T18:13:54.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-pat-2013-14-punit-kumar-jain-patna-i-t-o-patna</loc>
               <lastmod>2025-04-13T17:07:08.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-pat-2012-14-acit-the-director</loc>
               <lastmod>2025-04-13T17:07:07.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-ahd-2015-24-shri-dhiraj-manilal-thakkar-huf-ahmedabad-the-dy-cit-circle-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-ahd-2011-14-safal-construction-pvt-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2539-ahd-2011-14-the-ito-ward-1-1-ahmedabad-amg-business-solution-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-ahd-2012-14-shri-dilesh-pravinbhai-patel-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2543-ahd-2011-14-m-s-rang-international-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-ahd-2011-14-the-ito-ward-8-4-ahmedabad-virat-buildcon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-ahd-2009-14-the-acit-central-circle-1-surat-m-s-creative-processing-ltd-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2868-ahd-2010-14-idea-cellular-limited-ahmedabad-the-income-tax-officer-tds-4-ahmedabad</loc>
               <lastmod>2025-04-18T00:29:19.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2807-ahd-2011-14-satyanarayan-u-rathi-surat-the-income-tax-office-ward-5-2-surat</loc>
               <lastmod>2025-04-17T00:42:38.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-ahd-2009-14-satyanarayan-rathi-and-others-aop-surat-the-acit-circle-5-surat</loc>
               <lastmod>2025-04-17T00:42:38.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2809-ahd-2011-14-satyanarayan-u-rathi-surat-the-income-tax-office-ward-5-2-surat</loc>
               <lastmod>2025-04-17T00:42:39.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-ahd-2008-14-the-ito-ward-5-2-surat-shri-satyanarayan-u-rathi-surat</loc>
               <lastmod>2025-04-17T00:42:39.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-ahd-2010-14-the-dcit-circle-1-1-baroda-gujarat-metal-cast-industries-ltd-baroda</loc>
               <lastmod>2025-04-12T03:14:04.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2679-ahd-2011-14-lucky-dyeing-mills-pvt-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
               <lastmod>2025-04-17T03:49:33.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-159-del-2009-23-lata-jain-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:14:31.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6210-del-2013-14-ito-new-delhi-mrs-kanwal-aggarwal-new-delhi</loc>
               <lastmod>2025-04-16T14:14:31.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-575-ahd-2011-16-the-dcit-central-circle-4-surat-shri-kalpesh-k-patel-surat</loc>
               <lastmod>2025-04-12T03:14:04.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-ahd-2011-14-condor-footware-india-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-04-12T03:14:04.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-del-2013-14-dcit-new-delhi-m-s-suncity-hitech-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T22:29:44.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-hyd-2014-14-m-s-wardha-greenfields-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-vindhya-greenlands-pvt-ltd-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-hyd-2013-14-acit-9-1-hyderabad-m-s-shanti-fire-works-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-hyd-2013-14-dy-cit-circle-3-3-hyderabad-m-s-vbc-industries-limited-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-hyd-2013-14-syed-m-mehdi-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-919-hyd-2014-14-m-s-namitha-constructions-warangal-commissioner-of-income-tax-vijayawada</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-viz-2015-14-ch-chandra-sekhar-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-04-30T09:27:34.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-ctk-2013-14-jeypore-cooperative-urbanbank-ltd-koraput-ito-jeypore</loc>
               <lastmod>2025-04-12T17:28:03.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-hyd-2014-14-m-s-tejaswini-engineering-pvt-ltd-hyderabad-commissioner-of-income-tax-ii-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-hyd-2014-14-dr-p-s-prasad-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4413-del-2012-14-acit-new-delhi-smt-gunjan-garg-delhi</loc>
               <lastmod>2025-04-18T08:42:47.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-ctk-2013-14-acit-circle-2-2-bhubaneswar-bhubaneswar-orissa-state-beverages-corpn-ltd-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ctk-2013-14-muralidhar-agarwal-cuttack-acit-rourkela</loc>
               <lastmod>2025-04-12T17:21:04.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-hyd-2014-14-m-s-cosmos-forgings-ltd-hyderabad-commissioner-of-income-tax-iii-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-ind-2014-24-m-s-krishi-upaj-mandi-samiti-jobat-the-ito-ward-1-ratlam</loc>
               <lastmod>2025-04-15T22:21:24.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-del-2013-14-jakson-enterprises-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T14:28:55.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7305-mum-2013-14-ito-16-3-1-mumbai-lucid-gems-mumbai</loc>
               <lastmod>2025-05-02T18:13:56.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-chny-2015-14-m-subramaniam-huf-salem-acit-salem</loc>
               <lastmod>2025-04-12T19:28:03.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-chny-2014-14-sreevatsa-reasl-estates-pvt-ltd-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-04-12T09:35:00.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-chny-2012-14-m-s-arihant-foundations-amp-housing-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:00.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-bang-2014-14-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore-ws-atkins-india-p-ltd-bangalore</loc>
               <lastmod>2025-04-17T15:35:47.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-bang-2011-14-m-s-cypress-semiconductor-technology-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T12:01:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-bang-2012-14-m-s-supraja-souharda-credit-co-op-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:42:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-chandi-2015-14-m-s-jai-amba-co-op-labour-amp-construction-society-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-17T21:42:41.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-chny-2014-14-dcit-chennai-aishwarya-amp-co-p-ltd-chennai</loc>
               <lastmod>2025-04-12T15:42:03.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4013-mum-2011-14-ito-tds-3-1-mumbai-reliance-communications-infrastructure-ltd-navi-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1515-chny-2012-14-acit-chennai-m-s-samudra-shoe-overseas-ltd-chennai</loc>
               <lastmod>2025-04-12T13:28:05.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-chny-2014-14-adarsh-marine-enterprises-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:35:01.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2317-ahd-2012-14-shri-divyesh-babulal-shah-ahmedabad-the-income-tax-officer-ward-13-4-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:03.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3748-ahd-2002-14-the-acit-circle-4-ahmedabad-m-s-ravji-oil-indus-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T09:49:00.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-chny-2012-14-ppn-power-generating-plant-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:28:01.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-chny-2014-14-the-r-s-puram-club-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-04-12T11:07:02.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-chny-2013-14-acit-chennai-m-s-dadha-pharma-p-ltd-chennai</loc>
               <lastmod>2025-04-12T10:49:03.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-chny-2011-16-acit-trichy-shri-s-p-chockalingam-aranthangi</loc>
               <lastmod>2025-04-12T10:49:00.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ahd-2012-14-troikaa-pharamaceuticlas-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-12T12:42:06.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-bang-2014-14-m-s-abhilash-software-amp-development-centre-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T09:42:39.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-bang-2014-14-dcit-bangalore-m-s-stumpp-schuele-amp-somappa-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T09:42:39.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-bang-2013-14-acit-m-s-prasanna-developers</loc>
               <lastmod>2025-04-17T09:42:38.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-pun-2013-14-dy-cit-circle-4-pune-kamal-jestaram-kapadia-pune</loc>
               <lastmod>2025-04-20T05:36:11.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-pun-2011-14-income-tax-officer-nashik-m-s-jaiprakash-strips-pvt-ltd-nashik</loc>
               <lastmod>2025-04-20T05:36:11.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-pun-2013-14-m-s-manav-packaging-industries-pvt-ltd-pune-ito-ward-11-1-pune</loc>
               <lastmod>2025-04-20T04:00:59.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-pun-2013-14-siddhartha-mahavir-spml-jv-jalgaon-jcit-range-1-jalgaon</loc>
               <lastmod>2025-04-20T03:57:12.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-pun-2013-14-sulhyan-ranjitshingh-ramsingh-sangli-income-tax-officer</loc>
               <lastmod>2025-04-20T04:22:18.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-pun-2014-14-m-s-manav-packaging-industries-pvt-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-04-20T04:00:59.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-pun-2012-14-acit-pune-m-s-padmavat-developers-pune</loc>
               <lastmod>2025-04-20T04:01:00.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-pun-2011-14-bharat-glass-tube-ltd-nashik-addl-comm-of-income-tax-range-1-nashik</loc>
               <lastmod>2025-04-20T04:15:09.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4010-mum-2011-14-ito-tds-3-1-mumbai-reliance-communications-infrastructure-ltdltd-navi-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7410-mum-2013-14-ito-14-2-3-mumbai-nrb-developers-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3357-mum-2011-14-acit-25-3-mumbai-krishan-todon-mumbai</loc>
               <lastmod>2025-04-13T14:07:00.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2783-mum-2011-14-dcit-cc-44-mumbai-madhuri-amin-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-mum-2009-14-milind-laxman-salunkhe-mumbai-acit-23-1-1-mumbai</loc>
               <lastmod>2025-04-16T10:00:31.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-mum-2013-14-acit-cc-47-mumbai-emgeefoils-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:00:05.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-pun-2012-14-shri-gopalchand-pruthviraj-malu-nashik-jt-c-i-t-nashik</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-pun-2013-14-mahesh-nagari-sahkari-pat-sanstha-ltd-sangli-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-pun-2013-14-deputy-commissioner-of-income-tax-m-s-chamber-properties-pvt-ltd-handrai-constructions-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-pun-2013-14-m-s-tata-technologies-ltd-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pun-2012-14-tata-technologies-ltd-pune-jt-comm-of-income-tax-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-pun-2010-14-m-s-pearl-plastic-products-pune-ito-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-pun-2013-14-m-s-sandvik-ab-pune-ddit-int-tax-ii-pune</loc>
               <lastmod>2025-06-05T13:57:13.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-76-pun-2014-24-m-s-kumar-amp-co-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-del-2013-14-sanraj-engineering-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T08:08:25.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-chny-2015-14-samalpatti-power-company-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T07:14:04.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-455-mum-2013-24-bhavani-gems-dcit-16-3</loc>
               <lastmod>2025-04-13T16:21:03.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6536-mum-2011-14-bobby-s-mukherji-mumbai-asst-cit-11-2-mumbai</loc>
               <lastmod>2025-04-16T10:00:31.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-15-pat-2018-17-south-bihar-power-distribution-co-ltd-patna-acit-tds-circle-patna</loc>
               <lastmod>2025-04-14T15:28:02.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-ahd-2011-14-satyanarayan-u-rathi-amp-ors-aop-surat-the-acit-circle-5-surat</loc>
               <lastmod>2024-10-09T20:51:47.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ahd-2012-14-m-s-swastik-industries-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2024-10-09T20:51:47.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5753-mum-2013-14-plustech-engg-p-ltd-navi-mumbai-asst-cit-cir-10-3</loc>
               <lastmod>2024-10-09T20:55:30.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-pat-2010-17-d-c-i-t-m-s-raghav-construction</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pat-2010-17-m-s-radons-pharmaceuticals-ltd-patna-acit-cetral-circle-2-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-pat-2010-17-kanhaiya-prasad-patna-jcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-pat-2010-17-massina-beej-pvt-ltd-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-pat-2010-17-mr-govnd-prasad-sahewal-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-pat-2010-17-acit-patna-inevilal-rohita-contractors-pvt-ltd-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-pat-2010-17-chandrawati-devi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-pat-2010-17-dcit-patna-ishan-international-public-school-vapi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-pat-2010-17-bihar-water-developmen-society-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-10-pat-2010-17-dcwt-patna-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-pat-2010-17-ful-jha-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-pat-2010-17-sh-ram-janki-sea-trust-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pat-2010-17-mahendra-singh-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-pat-2010-17-umesh-kumar-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-pat-2010-17-bihar-state-electricity-board-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-pat-2010-17-m-s-krishna-niketan-patna-cit-1-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-pat-2010-17-the-purnea-district-central-co-operative-bank-ltd-a-c-i-t</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-pat-2010-17-m-s-krishna-niketan-patna-cit-1-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pat-2010-17-a-c-i-t-patna-dy-director-accounts-hqurs-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-pat-2010-17-a-c-i-t-patna-dy-director-accounts-hqrs-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-pat-2010-17-anand-gupta-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pat-2010-17-a-c-i-t-patna-dy-director-accounts-hqurs-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-pat-2010-17-indian-oil-corcporation-limited-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-pat-2010-17-acit-mgm-medical-college-amp-lsk-hospital</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-pat-2010-17-bajrang-construction-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-pat-2010-17-rekha-chandra-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-pat-2010-17-ito-m-s-devi-prasad-maskara</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-pat-2010-17-ito-m-s-prahalad-kumar-singh</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-49-pat-2006-17-acit-sri-satyanarayan-paswan</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-pat-2010-17-m-s-maurya-realtors-p-ltd-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-pat-2010-17-m-s-kumar-construction-dcit-nadiad</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-pat-2009-17-m-s-ceeailcon-i-t-o</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-pat-2010-17-acit-begusarai-m-s-agriculture-produce-market-committee</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-pat-2010-17-acit-begusarai-m-s-agriculture-produce-market-committee-munger</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-pat-2010-17-acit-darbhanga-agricultural-produce-market-committe-darbhanga</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-pat-2010-17-dcit-patna-sri-om-prakash-sultania-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-65-pat-2006-17-sri-satyanarayan-paswan-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-pat-2010-17-sanjay-kumar-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-pat-2010-17-sri-ram-singh-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-pat-2010-17-dcit-patna-sri-pawan-kumar-gupta-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-pat-2010-17-dcit-muzaffarpur-the-administrator-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-pat-2010-17-sri-bhagwan-prasad-ito</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pat-2007-17-pramod-kumar-jaiswal-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-pat-2003-17-dr-braj-nandan-pd-verma-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-11-pat-2007-17-pramod-kr-jaiswal-ranchi-dcwt-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-pat-2002-17-dr-narbedeshwar-pd-sinha-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-pat-2005-17-sri-rohit-kumar-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-pat-2006-17-suresh-dubey-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-pat-2003-17-t-r-f-limited-jamshedpur-acit-jamshedpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-hyd-2014-14-palli-sreedhar-reddy-hyderabad-income-tax-officer-ward-2-kurnool</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-916-hyd-2014-14-dcit-circle-1-1-hyderabad-m-s-andhra-pradesh-handicrafts-development-corporation-ltd-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5580-del-2014-14-m-s-hindustan-ice-amp-cold-storage-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5682-del-2012-14-acit-faridabad-m-s-paramount-rubber-industries-faridabad</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2809-del-2011-14-ito-new-delhi-param-jit-singh-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-233-del-2013-23-sh-pawan-kumar-kansal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-chandi-2014-14-baba-kartar-singh-dukki-educational-trust-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-07-01T04:00:42.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-del-2014-14-m-s-aspect-software-inc-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-del-2013-14-aspect-software-inc-usa-adit-new-delhi</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-bang-2014-14-i-t-o-mangalore-m-s-post-amp-bsnl-employees-co-operative-society-ltd-mangalore</loc>
               <lastmod>2025-07-07T14:21:39.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-chny-2014-14-dr-k-venkatasubramanian-sivakasi-ito-virudhunagar</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-chny-2014-14-ito-chennai-r-andiappan-chennai</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-chny-2011-14-dcit-chennai-m-s-visual-graphics-computing-services-india-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-chny-2014-14-k-velavan-erode-ito-erode</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-chny-2015-14-prakash-c-sawalani-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-chny-2014-14-dcit-coimbatore-sma-textile-processing-centre-ltd-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-chny-2014-14-acit-tiruppur-best-corporation-p-ltd-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-chny-2015-16-s-thanneermalai-salem-ito-salem</loc>
               <lastmod>2025-07-07T14:10:02.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-chny-2014-14-trichy-construction-company-trichy-addl-cit-trichy</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-chny-2014-14-acit-chennai-b-l-steels-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-chny-2012-14-infrastructue-development-finance-company-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3074-chny-2014-14-ito-chennai-v-sivakumar-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-chny-2011-14-ito-chennai-m-s-k-ites-p-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-chny-2015-14-dcit-chennai-karmen-international-p-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-chny-2015-14-dcit-chennai-global-calcium-limited-hosur</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-chny-2014-14-the-panagal-building-society-chennai-ddit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-chny-2014-14-macmillan-publishers-india-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-92-coch-2014-24-m-s-rajeswari-hospital-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-22T10:42:20.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-coch-2014-24-m-s-highway-inn-chembarathy-garden-kannur-the-acit-kannur</loc>
               <lastmod>2025-07-22T10:42:20.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-mum-2013-14-dcit-10-1-mumbai-reliance-broadcast-network-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-coch-2014-14-m-s-keerthi-agro-mills-p-ltd-cochin-the-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-coch-2013-14-dcit-ernakulam-m-shotel-royal-park-cochin</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-coch-2015-14-m-s-p-v-raphel-enterprises-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-coch-2014-14-skyline-builders-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-coch-2014-14-acit-cochin-m-s-harrisons-malayalam-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-coch-2013-14-uniroyal-marine-exports-ltd-calicut-cit-calicut</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-nag-2013-14-asstt-commissioner-of-income-tax-circle-7-nagpur-shri-viren-jayantilal-thakkar-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-nag-2013-14-mrs-sheela-ravindra-durugkar-nagpur-ito-ward-6-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-nag-2013-14-shri-ratanlal-dayama-nagpur-asstt-commissioner-of-income-tax-amravati-circle-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-nag-2013-14-m-s-ashok-coomercial-co-nagpur-income-tax-officer-ward-3-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-nag-2013-14-acit-circle-5-nagpur-smt-shirley-mooland-paul-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-nag-2013-14-asstt-commissioner-of-income-tax-circle-1-nagpur-m-s-ganpati-builders-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-nag-2012-14-asstt-commissioenr-of-income-tax-central-circle-1-4-nagpur-shri-radheshyam-d-chandak-buldhana</loc>
               <lastmod>2025-07-10T12:35:27.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-nag-2013-14-dcit-circle-2-nagpur-m-s-manganese-ore-i-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-rjt-2014-14-the-ito-inter-taxa-gandhidham-m-s-taurus-shipping-services-gandhidham</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-rjt-2014-14-the-acit-central-circle-5-rajkot-gujarat-m-s-orbit-bearing-india-p-ltd-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-rjt-2013-14-shri-ghanshyambhai-j-vaidya-rajkot-gujarat-the-deputy-commissioner-of-income-tax-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-rjt-2011-14-the-ito-ward-2-bhuj-shri-hiralal-laxmidas-mota-bhuj</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-546-ahd-2011-16-manibhadra-tradelink-pvt-ltd-ahmedabad-the-jt-cit-cent-range-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-543-ahd-2011-16-manibhadra-tradelink-pvt-ltd-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-rjt-2013-14-vrundavan-ceramics-pvt-ltd-the-assistant-commissioner-of-income-tax-centrasl-circle-i-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-rjt-2013-14-the-ito-ward-1-2-rajkot-gujarat-shri-pravinchandra-c-parekh-huf-gondal</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-rjt-2013-14-m-s-shah-amp-sanghavi-comunication-dhrangadhra-the-income-tax-officer-ward-3-surendranagar</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-rjt-2013-14-m-s-jaysun-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-rjt-2013-14-m-s-jaysun-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-rjt-2013-14-m-s-sunshine-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-204-ahd-2014-24-shri-dinesh-lilachand-patel-mehsana-the-dy-cit-central-ciorcle-1-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-ahd-2015-24-smt-chandrika-rashmikant-patel-dharmaj-the-addl-cit-range-3-baroda</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-rjt-2014-14-shri-gondal-gujarati-machhu-kathiya-darji-gnati-trust-rajkot-gujarat-the-commr-of-income-tax-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-rjt-2014-14-the-ito-ward-1-2-junagadh-shri-mansukhlal-b-gajera</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-rjt-2014-14-peer-shri-makdum-saheb-ni-dargah-amp-masjid-the-commissioner-of-income-tax-i-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-ahd-2012-14-seema-jewellers-pvt-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2508-ahd-2011-14-the-dcit-circle-2-surat-shri-jamiyatram-shivlal-galiawala-surat</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3004-ahd-2010-14-the-dcit-circle-1-1-baroda-gujarat-energy-transmission-corpon-ltd-baroda</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-ahd-2011-14-shri-nitinkumar-ramchandra-patel-ahmedabad-the-income-tax-officer-cpc-bangalore</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3906-ahd-2008-14-the-acit-circle-8-ahmedabad-m-s-torrent-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-ahd-2012-14-shri-ketan-kantilal-patel-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-ahd-2012-14-the-acit-circle-5-ahmedabad-n-j-devani-builders-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-2011-14-shri-vijyakumar-r-naik-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-ahd-2011-14-the-dcit-circle-5-ahmedabad-n-j-devani-builders-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-ahd-2011-14-mamta-machinery-pvt-ltd-ahmedabad-the-acit-osd-i-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-ahd-2012-14-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/faisal-tanveer-union-of-india-others-14174</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ii-amritsar-vijay-bharat-cigarette-store-247</loc>
               <lastmod>2025-09-18T07:07:38.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-ii-ludhiana-patiala-carriers-867</loc>
               <lastmod>2025-09-18T07:07:38.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pepsi-foods-pvt-ltd-now-merged-with-pepsi-co-india-holding-pvt-ltd-and-ericsson-ab-assistant-commissioner-of-income-tax-anr-and-deputy-commissioner-of-income-tax-ors-and-addl-director-of-income-tax-ors-and-astt-director-of-international-taxation-ors-1334-2015</loc>
               <lastmod>2025-12-09T09:38:55.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5386-del-2011-14-acit-new-delhi-m-s-living-media-india-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-del-2015-14-shikshadaan-foundation-charitable-trust-new-delhi-cit-e-chandigarh</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2290-del-2013-14-dcit-new-delhi-m-s-aggarwal-entertainment-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-del-2013-14-acit-new-delhi-m-s-adroit-financial-services-p-ltd-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-mum-2014-14-dinesh-v-bahirwani-mumbai-dcit-20-2-tamilnadu</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6076-mum-2010-14-ddit-it-1-2-mumbai-dhl-operation-bv-the-nehterlands-now-dhl-internaitonal-gmbh-germany-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5234-mum-2012-14-rajiv-kumar-malhotra-mumbai-acit-cen-cir-38-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/liz-batra-central-board-of-direct-taxes-and-chairman-of-the-central-board-of-direct-taxes-6136</loc>
               <lastmod>2025-12-25T08:05:42.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-mum-2014-23-sitel-india-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4468-mum-2012-14-d-c-i-t-circle-3-3-mumbai-r-t-exports-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6179-mum-2011-14-acit-cc-31-mumbai-ganga-developers-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-mum-2011-14-dcit-cen-cir-31-mumbai-m-s-ganga-developers-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7054-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7050-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-jpr-2011-14-acit-jaipur-m-s-j-k-jewelers-international-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-jpr-2011-14-smt-alka-jain-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6999-mum-2013-14-ito-wd-1-1-4-mumbai-gala-trading-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6906-mum-2013-14-dcit-cir-3-3-mumbai-rishiroop-rubber-international-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-mum-2013-14-gopal-rameshkumar-vazir-mumbai-ito-wd-19-2-4-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5954-mum-2012-14-acit-cen-cir-13-mumbai-skylark-build-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2251-mum-2012-14-a-c-i-t-cen-cir3-29-mumbai-skylark-build-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4592-mum-2013-14-varsha-girdhar-mohnani-mumbai-ito-it-4-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pawan-kumar-proprietor-of-prasad-hardware-the-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-and-the-income-tax-settlement-commission-income-tax-wealth-tax-additional-bench-and-the-commissioner-of-income-tax-ranchi-and-the-commissioner-of-income-tax-central-revenue-building-ranchi-and-the-income-tax-officer-ward-2-3-central-revenue-building-ranchi-6904</loc>
               <lastmod>2025-12-25T11:15:19.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-kol-2015-24-maithan-alloys-limited-kolkata-dcit-circle-vi-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-mum-2012-14-kekin-k-chheda-mumbai-asst-cit-cir-13-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8553-mum-2010-14-acit-24-amp-26-mumbai-kapil-kanodia-thane</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6135-mum-2012-14-ito-8-2-4-mumbai-power-fuels-i-india-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4726-mum-2013-14-opera-clothing-p-ltd-mumbai-ito-wd-7-1-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-mum-2013-14-indian-machine-tool-manufacturers-association-mumbai-the-dy-d-i-t-e-ii-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2971-chny-2014-14-uma-reddy-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-chny-2014-14-dcit-virudhunagar-energy-spinners-p-ltd-virudhunagar</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-chny-2014-14-m-s-deepa-panels-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-kol-2012-14-ito-ward-12-3-kolkata-kolkata-m-s-j-j-development-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-kol-2012-14-ito-ward-9-4-kolkata-kolkata-m-s-narmada-trexim-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-kol-2012-14-acit-cc-xii-kolkata-kolkata-sri-sanjay-kumar-agarwal-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-kol-2012-14-ito-ward-7-3-kolkata-kolkata-m-s-gaurav-india-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-kol-2011-14-ito-ward-37-4-kolkata-kolkata-smt-punam-kanodia-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-kol-2013-14-m-s-violet-commercial-p-ltd-kolkata-c-i-t-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-kol-2011-14-shri-asish-sinha-kolkata-ito-ward-2-4-midnapore-midnapore</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-kol-2012-14-ito-ward-11-2-kolkata-kolkata-m-s-olympic-commercial-enterprises-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-kol-2012-14-ito-ward-6-2-kolkata-kolkata-m-s-ishanika-securities-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-kol-2012-14-acit-circle-2-kolkata-kolkata-m-s-convergence-contact-centre-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5706-mum-2013-14-ito-25-2-2-mumbai-paresh-arvind-gandhi-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5370-mum-2013-14-dcit-10-3-mumbai-konkan-railway-corporation-ltd-navi-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5369-mum-2013-14-dcit-10-3-mumbai-konkan-railway-corporation-ltd-navi-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5367-mum-2013-14-dcit-10-3-mumbai-konkan-railway-corporation-ltd-navi-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6193-mum-2012-14-dcit-tds-cir-thane-mumbai-paradise-infrastra-con-p-ltd-kalyan</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4879-mum-2012-14-preimus-investment-and-finance-ltd-mumbai-d-c-i-t-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7023-mum-2010-14-paresh-m-kariya-huf-mumbai-acit-cen-cir-12-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3596-mum-2013-14-harsh-estates-p-ltd-mumbai-dcit-cc-31-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-mum-2013-14-c-h-java-amp-co-mumbai-jcit-17-3-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-kol-2010-14-ito-ward-50-1-kolkata-kolkata-m-s-jamuna-bricks-unit-iv-north-24-parganas</loc>
               <lastmod>2026-01-13T08:54:38.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-del-2015-14-jcb-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:35:57.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-del-2015-14-orange-business-services-india-networks-pvt-ltdys-gurgaon-dcit-gurgaon</loc>
               <lastmod>2025-04-18T15:35:57.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2654-ahd-2009-14-the-acit-circle-5-surat-shri-satyanarayan-rathi-and-others-aop-surat</loc>
               <lastmod>2025-04-17T00:42:38.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-kol-2009-14-shri-narinder-kumar-chadha-kolkata-ito-ward-25-4-kolkata-kolkata</loc>
               <lastmod>2025-04-16T20:35:34.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2877-ahd-2011-14-the-acit-osd-range-1-ahmedabad-cera-sanitaryware-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:37.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2817-ahd-2011-14-cera-sanitaryware-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-17T10:00:38.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4458-del-2012-14-m-s-mapsko-builders-pvt-ltd-new-delhi-cit-central-gurgaon</loc>
               <lastmod>2025-04-18T14:49:59.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3651-del-2012-14-dcit-new-delhi-sh-chander-prakash-babbar-delhi</loc>
               <lastmod>2025-04-18T14:07:54.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-05-pat-2018-17-the-executive-engineer-rcd-patna-acit-tds-circle-patna</loc>
               <lastmod>2025-04-20T03:50:11.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ctk-2014-14-hcil-adhikarya-jv-bhubaneswar-ito-tds-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:04.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ctk-2013-14-pati-enterprisers-cuttack-ito-cuttack</loc>
               <lastmod>2025-04-12T17:28:04.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ctk-2013-14-sarat-chandra-sahoo-bhubaneswar-dcit-circle-2-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-12T17:21:04.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-ctk-2011-14-pradyot-kumar-rath-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ctk-2013-14-acit-circle-2-2-cuttack-cuttack-m-s-sidharth-construction-amp-trading-pvt-ltd-cuttack</loc>
               <lastmod>2025-04-12T17:28:03.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ctk-2013-14-women-wings-puri-cit-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ind-2012-14-the-acit-5-1-indore-m-s-lakhani-foot-care-ltd-indore</loc>
               <lastmod>2025-04-20T20:29:27.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ind-2012-14-the-acit-5-1-indore-m-s-lakhani-foot-care-ltd-indore</loc>
               <lastmod>2025-04-20T20:29:27.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-del-2015-14-modinagar-rolls-ltd-uttar-pradesh-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-21T07:01:35.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-del-2015-14-modinagar-rolls-ltd-uttar-pradesh-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-21T07:01:35.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-del-2015-14-modinagar-rolls-ltd-uttar-pradesh-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-21T07:01:35.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6070-del-2013-14-m-s-pioneer-buildwell-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T09:43:39.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-del-2008-14-dcit-cc-21-new-delhi-lata-jain</loc>
               <lastmod>2025-04-16T14:14:31.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-jab-2013-16-m-s-arjit-construction-jabalpur-a-c-i-t1-1-jabalpur</loc>
               <lastmod>2025-04-16T18:14:44.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-jab-2014-24-krishi-upaj-mandi-samiti-acit</loc>
               <lastmod>2025-04-16T18:14:44.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-del-2013-14-marvel-global-ltd-haryana-dcit-karnal</loc>
               <lastmod>2025-04-18T08:28:53.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-del-2013-14-marvel-tea-estate-i-ltd-haryana-dcit-karnal</loc>
               <lastmod>2025-04-18T08:28:53.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4153-del-2012-14-acit-new-delhi-smt-ginny-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3682-del-2012-14-acit-new-delhi-smt-manju-garg-delhi</loc>
               <lastmod>2025-04-18T08:42:47.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4155-del-2012-14-acit-new-delhi-smt-ginny-garg-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4466-del-2010-14-shri-gajender-kumar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:42:50.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-hyd-2013-14-vbc-industries-limited-hyderabad-dy-cit-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-hyd-2014-14-smt-sunitha-prasad-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-hyd-2014-14-m-s-k-l-hitech-secure-print-limited-hyderabad-jt-cit-range-8-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-hyd-2014-14-m-s-swarnamukhi-greenfields-pvt-ltd-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-del-2013-23-shri-pawan-kumar-panipat-ito-panipat</loc>
               <lastmod>2025-04-22T01:36:45.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-ind-2014-24-shri-narendra-kumar-agrawal-burhanpur-the-dcit-khandwa</loc>
               <lastmod>2025-04-15T17:42:17.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ind-2015-24-the-dcit-tds-indore-m-s-madhya-pradesh-paschim-kshetra-vidyut-vitran-co-ltd-indore</loc>
               <lastmod>2025-04-15T17:42:17.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-252-del-2014-23-m-s-foryu-overseas-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-251-del-2014-23-m-s-foryu-overseas-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:25.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-jpr-2013-14-sita-ram-sharma-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T06:58:03.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-jpr-2012-24-ito-jhalawar-m-s-jhalawar-sahkari-bhoomi-vikas-bank-ltd-jhalawar</loc>
               <lastmod>2025-04-22T06:57:59.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-jpr-2013-24-shri-ashok-kumar-khandelwal-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T06:57:59.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-jpr-2015-24-m-s-associated-stone-industries-k-ltd-kota-acit-kota</loc>
               <lastmod>2025-04-22T06:57:58.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-hyd-2014-14-m-s-himagiri-greenfields-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-hyd-2014-14-m-s-swarnagiri-greenfields-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-hyd-2014-14-m-s-himagiri-greenfields-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-hyd-2014-14-m-s-vindhya-greenlands-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-hyd-2014-14-m-s-wardha-greenfields-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-vamsadhara-agro-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-hyd-2014-14-m-s-sindhu-greenlands-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-swarnagiri-greenfields-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-hyd-2014-14-m-s-medravati-agro-farms-private-limited-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2022-04-07T06:19:54.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-hyd-2014-14-m-s-wardha-greenfields-private-limited-hyderabad-dy-cit-central-circel-9-hyderabad</loc>
               <lastmod>2022-04-07T06:19:53.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-ind-2013-23-shri-manoj-pavecha-indore-the-acit-circle-2-1-indore</loc>
               <lastmod>2025-04-20T20:15:25.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-del-2012-14-dcit-new-delhi-m-s-euro-motors-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-13T18:49:07.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-hyd-2015-23-ito-ward-12-1-hyderabaad-hyderabad-b-venkat-rao-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6023-mum-2012-14-acit-15-2-mumbai-dharti-enterprises-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-mum-2011-14-mohd-shakil-qureshi-mumbai-asst-cit-a-29-mumbai</loc>
               <lastmod>2025-04-16T11:28:25.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-ahd-2015-24-m-s-satish-d-patel-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-ahd-2012-14-m-s-swastik-industries-surat-the-income-tax-officer-ward-6-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2011-14-shree-swami-industries-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-ahd-2013-14-the-ito-ward-1-2-surat-m-s-indian-polyester-pvt-ltd-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-ahd-2011-14-m-s-monali-developers-baroda-the-acit-circle-2-baroda</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-ahd-2011-14-gujarat-alkalies-amp-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-ahd-2011-14-the-ito-tds-4-ahmedabad-priya-blue-industries-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2661-ahd-2011-14-shri-ashish-sureshbhai-shah-ahmedabad-the-addl-cit-range-6-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2535-ahd-2011-14-m-s-crown-engineering-co-baroda-the-dy-cit-circle-2-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-ahd-2011-14-the-acit-mehsana-circle-ahmedabad-manek-chemicals-pvt-ltd-mehsana</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-ahd-2011-14-betex-india-limited-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-554-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-devaditya-infrastructure-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-ctk-2011-14-pradyot-kumar-rath-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-04-12T17:28:03.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-ctk-2014-14-sudhakar-nayak-cuttack-cit-sambalpur</loc>
               <lastmod>2025-04-12T17:21:04.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-del-2012-14-ito-noida-shri-deepak-gupta-noida</loc>
               <lastmod>2025-04-13T19:00:10.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5461-del-2011-14-m-s-fox-mandal-amp-co-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-18T14:07:53.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2439-del-2013-14-dcit-new-delhi-m-s-magnum-steels-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6251-del-2013-14-m-s-j-k-educational-samiti-gohana-cit-rohtak</loc>
               <lastmod>2025-04-16T14:35:32.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-hyd-2014-14-m-s-international-school-of-hyderabad-hyderabad-dy-dit-exemptions-ii-hyderabad-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-hyd-2013-14-vbc-industries-limited-hyderabad-dy-cit-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-hyd-2013-14-syed-m-mehdi-hyderabad-asstt-commissioner-of-income-tax-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-hyd-2014-14-syed-rafiuddin-hyderabad-acit-cc-3-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-hyd-2014-14-m-s-uttarashada-bio-tech-private-limited-hyderabad-dy-cit-central-circle-9-hyderabad</loc>
               <lastmod>2025-04-30T09:27:34.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2391-del-2011-14-m-s-mulberry-projects-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T14:49:59.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2140-del-2008-14-dcit-cc-21-new-delhi-lata-jain</loc>
               <lastmod>2025-04-16T14:14:31.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ctk-2014-14-amiya-prasad-mishra-cuttack-acit-cuttack</loc>
               <lastmod>2025-04-12T17:21:04.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-ahd-2011-14-shri-mohamadkassim-abubakar-bhornia-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-04-17T10:00:38.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-chandi-2014-14-acit-ludhiana-m-s-ramesh-steels-ludhiana</loc>
               <lastmod>2025-05-02T18:13:31.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-chandi-2015-14-m-s-mehfil-hospitality-ltd-chandigarh-jcit-tds-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-chandi-2013-14-chander-prakash-gupta-solan-dcit-parwanoo</loc>
               <lastmod>2025-05-02T18:13:31.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-chandi-2013-14-sh-rajinder-singh-chandigarh-cit-i-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-chandi-2014-14-h-p-state-environment-protection-and-pollution-control-board-shimla-acit-shimla</loc>
               <lastmod>2025-05-02T18:13:31.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-chandi-2013-14-m-s-panchkula-golf-club-panchkula-ito-panchkula</loc>
               <lastmod>2025-05-02T18:13:31.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-chandi-2013-14-sh-ashish-goyal-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-chandi-2013-14-asstt-commissioner-of-income-tax-chandigarh-m-s-torque-pharmaceuticals-p-ltd-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-chandi-2014-14-s-d-s-electronics-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-05-02T18:13:31.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-chandi-2015-24-pandit-chaturbhuj-kaushik-education-society-kaithal-acit-kurukshetra</loc>
               <lastmod>2025-04-15T14:35:25.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-chandi-2015-24-m-s-punjab-tractors-ltd-mohali-acit-patiala</loc>
               <lastmod>2025-04-17T20:49:39.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-chandi-2014-24-the-saraswati-industrial-syndicate-limited-yamunanagar-ito-tds-panchkula</loc>
               <lastmod>2025-04-15T14:35:25.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-chandi-2014-24-the-saraswati-industrial-syndicate-limited-yamunanagar-ito-tds-panchkula</loc>
               <lastmod>2025-04-15T14:35:25.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-chandi-2014-24-parshotam-dass-deceased-pehowa-ito-kurukshetra</loc>
               <lastmod>2025-04-17T20:21:48.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-chandi-2014-24-m-s-punjab-urban-planning-amp-development-authority-mohali-dcit-chandigarh</loc>
               <lastmod>2025-04-17T20:49:42.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-mum-2013-14-gyandev-sadh-mumbai-acit-cir-20-1-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4679-mum-2013-14-dcit-cir-7-1-mumbai-pradeep-k-shroff-mumbai</loc>
               <lastmod>2025-05-02T18:13:55.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2962-mum-2012-14-3-plus-united-corporation-mumbai-ito-20-3-4-mumbai</loc>
               <lastmod>2025-04-12T04:28:01.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4577-mum-2013-14-dcit-cir-3-1-mumbai-concast-i-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:07:08.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4324-mum-2011-14-dcit-cir-3-1-mumbai-asian-electronics-ltd-mumbai</loc>
               <lastmod>2025-04-13T09:35:05.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-mum-2013-14-cps-color-india-p-ltd-mumbai-acit-10-1-mumbai</loc>
               <lastmod>2025-04-12T04:28:02.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4141-mum-2012-14-giltedge-financial-and-management-services-mumbai-ito-4-1-2-mumbai</loc>
               <lastmod>2025-04-13T12:56:05.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-chny-2015-14-ito-osd-chennai-kandukuri-educational-and-charitable-trust-chennai</loc>
               <lastmod>2025-04-12T19:28:04.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2624-chny-2014-14-ito-chennai-m-sathya-rao-chennai</loc>
               <lastmod>2025-04-12T19:28:03.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5886-mum-2012-14-dcit-rg-8-1-mumbai-garware-chemicals-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:21:03.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-102-ahd-2014-24-the-dcit-osd-range-1-ahmedabad-chartered-logistics-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-ind-2014-24-shri-sunil-kumar-khandelwal-indore-the-acit-circle-5-1-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-ind-2014-24-shri-sunil-kumar-khandelwal-indore-the-acit-circle-5-1-indore</loc>
               <lastmod>2024-10-09T22:56:36.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pat-2010-17-vinashwan-educational-amp-welfare-society-patna-cit-i-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-pat-2010-17-sewa-kendra-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-50-pat-2010-17-shriniwas-g-educational-research-institute-of-medical-science-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-pat-2010-17-dcit-patna-sulabh-international-social-service-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-pat-2010-17-m-s-barunda-minerals-pvt-ltd-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-pat-2010-17-vijay-kumar-malik-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-51-pat-2010-17-dcit-patna-ishan-international-public-school-a-branch-of-i-i-e-s-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-2-pat-2010-17-dcwt-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pat-2010-17-vibha-sharma-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-pat-2010-17-suresh-kumar-pansari-patna-ito-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wta-3-pat-2010-17-dcwt-sonelal-hembrum-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-pat-2010-17-aricultural-produce-mkt-commitee-dissolved-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-pat-2010-17-m-s-prashan-memorial-charitable-hospital-patna-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-pat-2010-17-dcit-patna-shashi-bhushan-sinha-director-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-pat-2010-17-m-s-madhup-kumar-singh-patna-add-cit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-pat-2010-17-ajit-kumar-sinha-patna-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-pat-2010-17-dcit-m-s-raghav-construction</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-pat-2010-17-shubham-cit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-pat-2010-17-bihar-state-electricity-board-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-pat-2010-17-bihar-state-electricity-board-patna-acit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-pat-2010-17-dcit-m-s-k-k-builders-pvt-ld-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pat-2010-17-a-c-i-t-patna-m-s-chero-medico-amp-development-p-ltd-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-pat-2010-17-trishul-construction-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-pat-2010-17-m-s-d-n-singh-patna-the-assessing-officer-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-pat-2010-17-m-s-krishna-niketan-patna-cit-1-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-pat-2010-17-dcit-patna-smt-veena-shahi-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-pat-2010-17-indian-oil-corporation-ltd-dcit-1-anand</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-pat-2010-17-ito-late-bindeshwari-prasad-sah</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-pat-2010-17-m-s-mahamaya-enterprises-patna-c-i-t-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-pat-2010-17-m-s-kirobs-liquours-pvt-ltd-patna-dcit-1-anand</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-pat-2007-17-m-s-suresh-kr-singh-i-t-o</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-pat-2007-17-m-s-cachet-pharmaceuticals-p-ltd-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-pat-2007-17-dr-b-p-sinha-dcit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-pat-2010-17-m-s-patwari-udyog-acit</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pat-2008-17-satish-kr-jaiswal-i-t-o</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-pat-2010-17-acit-darbhanga-agriculture-produce-market-committe-darbhanga</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-pat-2010-17-vikramshila-rashtra-swva-sangh-cit-bhagalpur</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-pat-2003-17-dr-braj-nandan-pd-verma-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-79-pat-2006-17-sri-sanjay-sinha-ranchi-dcit-patna</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-pat-2007-17-md-sayeed-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-pat-2003-17-sri-naresh-kr-agarwal-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pat-2003-17-dr-braj-nandan-pd-verma-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-pat-2007-17-md-hussain-ranchi-dcit-ranchi</loc>
               <lastmod>2024-10-09T18:58:43.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2806-chny-2014-14-the-cuddalore-district-central-co-operative-bank-ltd-cuddalore-acit-cuddalore</loc>
               <lastmod>2025-04-12T16:28:01.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-chny-2013-14-acit-chennai-padmasingh-issac-chennai</loc>
               <lastmod>2025-04-12T16:21:03.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-chny-2014-14-shri-a-asraf-ali-chennai-ito-kumbakonam</loc>
               <lastmod>2025-04-12T16:21:03.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-jodh-2014-14-nav-bharat-krishi-udyog-ltd-hanumangarh-town-a-o-hanumangarh</loc>
               <lastmod>2025-04-15T14:07:16.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-mum-2013-14-rajan-m-shah-mumbai-asst-cit-cir-25-3-mumbai</loc>
               <lastmod>2025-04-13T16:14:00.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5801-mum-2012-14-asst-cit-cir-4-thane-ameya-builders-mumbai</loc>
               <lastmod>2025-04-13T16:35:05.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7477-mum-2013-14-ito-9-1-1-mumbai-aasia-business-ventures-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:07:03.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-mum-2013-14-ito-wd-4-1-thane-abdukrehman-a-chawre-thane</loc>
               <lastmod>2025-04-13T14:07:00.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5192-mum-2012-14-addl-cit-3-1-mumbai-al-kabeer-exports-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T14:07:00.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-hyd-2014-14-sumathi-gedupudi-hyderabad-addl-cit-range-13-hyderabad</loc>
               <lastmod>2025-04-19T04:35:54.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-hyd-2013-14-income-tsax-officer-ward-2-mahabubnagar-dist-sri-bhanuprakash-ranga-mahabubnagar-dist</loc>
               <lastmod>2025-04-19T04:35:54.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3448-mum-2012-14-madhavi-s-lad-mumbai-ito-20-2-2-mumbai</loc>
               <lastmod>2025-04-14T04:00:07.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5780-mum-2013-14-devesh-agarwal-mumbai-asst-cen-cir-32-mumbai</loc>
               <lastmod>2025-04-16T11:14:28.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-mum-2012-14-acit-cir-1-mumbai-deepak-ramchand-makhija-mumbai</loc>
               <lastmod>2025-04-12T18:07:03.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-chny-2014-14-ankit-trust-chennai-ito-tiruppur</loc>
               <lastmod>2025-04-12T10:42:00.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-chny-2012-16-acit-trichy-sri-s-kulandaisamy-kumbakonam</loc>
               <lastmod>2025-04-12T10:49:06.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-ind-2013-23-the-lakhani-foot-care-ltd-indore-m-s-acit-5-1-indore</loc>
               <lastmod>2024-10-09T22:09:17.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-rjt-2014-14-the-acit-central-circle-5-rajkot-gujarat-m-s-orbit-bearing-india-p-ltd-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-rjt-2014-14-the-acit-central-circle-5-rajkot-gujarat-m-s-orbit-bearing-india-p-ltd-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-rjt-2014-14-backbone-construction-pvt-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-rjt-2014-14-backbone-construction-pvt-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-rjt-2014-14-the-ito-ward-1-1-rajkot-gujarat-m-s-gunjan-sthapatya-rajkot-gujarat</loc>
               <lastmod>2024-10-09T20:59:08.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5392-mum-2013-14-tandon-information-solutions-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6333-mum-2013-14-dcit-cir-3-3-mumbai-sarovar-hotels-p-tld-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6427-mum-2013-14-sulakshana-securities-ltd-mumbai-ito-1-3-2-mumbai</loc>
               <lastmod>2025-04-20T22:36:24.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-mum-2015-24-veenaben-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-mum-2015-24-kiranraj-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-61-mum-2015-24-shweta-anish-birawat-acit-cc-14</loc>
               <lastmod>2025-04-13T12:28:07.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-jpr-2015-24-acit-jaipur-state-bank-of-bikaner-amp-jaipur-jaipur</loc>
               <lastmod>2025-04-22T07:08:51.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1611-del-2013-14-m-s-hitech-comvission-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-25T12:51:56.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2735-ahd-2011-14-the-dcit-circle-4-baroda-phlox-pharmaceuticals-ltd-baroda</loc>
               <lastmod>2022-04-25T10:49:00.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-bang-2014-14-assistant-commissioner-of-income-tax-shimoga-m-s-the-urban-co-operative-bank-ltd-shimoga</loc>
               <lastmod>2022-04-25T11:29:53.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-hyd-2014-14-dcit-circle-1-1-hyderabad-m-s-andhra-pradesh-handicrafts-development-corporation-ltd-hyderabad</loc>
               <lastmod>2022-04-25T13:49:13.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-hyd-2014-14-acit-central-circle-9-hyderabad-m-s-wardha-greenfields-pvt-ltd-hyderabad</loc>
               <lastmod>2022-04-25T13:45:53.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-jodh-2014-14-imperial-porcelain-pvt-ltd-bikaner-ito-bikaner</loc>
               <lastmod>2022-04-25T14:30:00.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-kol-2011-14-dcit-circle-bankura-bankura-bankura-sahadeb-kundu-bankura</loc>
               <lastmod>2022-04-25T14:38:14.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-ind-2013-14-the-dcit-5-1-indore-m-s-lakhani-foot-care-ltd-indore</loc>
               <lastmod>2022-04-25T14:05:56.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-ind-2014-14-shri-devendra-kanthed-l-h-of-late-shri-prakash-kanthed-ujjain-the-ito-ward-2-2-ujjain</loc>
               <lastmod>2022-04-25T14:07:56.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-ind-2014-14-shri-vishal-jain-bhopal-the-ito-2-2-bhopal</loc>
               <lastmod>2022-04-25T14:06:20.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-jab-2013-14-assistant-commissioner-of-income-tax-satna-shri-amit-mishra</loc>
               <lastmod>2022-04-25T14:19:13.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-119-del-2014-23-adit-new-delhi-aspect-software-inc-usa</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8969-mum-2010-14-siddhalchal-enterprises-p-ltd-mumbai-ito-9-3-2-mumbai</loc>
               <lastmod>2025-04-13T12:21:06.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8142-mum-2011-14-esterla-batteries-ltd-mumbai-dcit-cir-2-1-mumbai</loc>
               <lastmod>2025-04-13T12:21:00.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4277-mum-2012-14-c-r-developments-p-ltd-mumbai-jt-cit-8-1-osd-mumbai</loc>
               <lastmod>2025-04-12T14:49:06.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-jodh-2015-14-m-s-suraj-prakash-jain-pvt-ltd-bikaner-ito-bikaner</loc>
               <lastmod>2025-04-16T18:35:36.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-bang-2014-14-deputy-commissioner-of-income-tax-bangalore-m-s-timken-india-manufacturing-p-ltd-bangalore</loc>
               <lastmod>2025-04-16T19:35:37.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-bang-2012-14-cdc-software-india-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-16T19:35:41.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-bang-2010-14-m-s-abb-ltd-bangalore-the-addl-cit-bangalore</loc>
               <lastmod>2025-04-17T09:07:33.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-bang-2013-14-m-s-poornima-cargo-movers-mangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T09:07:33.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-jpr-2012-14-dcit-jaipur-shri-bhim-sain-garg-jaipur</loc>
               <lastmod>2022-04-25T14:22:16.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-rjt-2012-14-shri-mohammed-siddique-ismail-juneja-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2022-04-25T17:36:40.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunhill-ceramics-pvt-ltd</loc>
               <lastmod>2022-04-25T17:36:08.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunshine-ceramics</loc>
               <lastmod>2022-04-25T17:35:51.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ind-2012-14-the-acit-3-1-bhopal-shri-dilip-singh-raghuvanshi-vidisha</loc>
               <lastmod>2022-04-25T14:08:13.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ind-2014-14-shri-pravin-mittal-indore-the-acit-2-1-indore</loc>
               <lastmod>2022-04-25T14:08:36.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-ind-2013-14-smt-kalpana-surana-ujjain-the-ito-wd-1-1-ujjain</loc>
               <lastmod>2022-04-25T14:08:13.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-jab-2013-14-assistant-commissioner-of-income-tax-jabalpur-m-s-pukhraj-telecom-pvt-ltd-jabalpur</loc>
               <lastmod>2022-04-25T14:18:53.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-jab-2014-14-assistant-commissioner-of-income-tax-jabalpur-northern-coalfields-ltd</loc>
               <lastmod>2022-04-25T14:18:53.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-kol-2010-14-m-s-long-view-tea-co-ltd-kolkata-acit-circle-6-kolkata-kolkata</loc>
               <lastmod>2022-04-25T14:37:21.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5936-del-2012-14-m-s-pci-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:49.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5829-del-2013-14-m-s-rani-shaver-poultry-breeding-farms-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:49:55.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-87-del-2010-23-sh-rajender-kr-kukreja-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:42:58.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-bang-2015-14-asst-c-i-t-hassan-the-chikmagalur-district-co-operative-central-bank-limited-chickmagalur</loc>
               <lastmod>2025-04-17T15:42:36.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-bang-2015-24-m-s-gokaldas-images-p-ltd-bangalore-additional-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-17T15:42:35.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-mum-2013-14-pradeep-jagdishraj-vohra-mumbai-dcit-22-2-mumbai</loc>
               <lastmod>2025-04-17T18:01:39.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-hyd-2014-14-shri-p-venkateswara-rao-hyderabad-ito-ward-2-khammam</loc>
               <lastmod>2025-04-16T06:42:26.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-171-chny-2014-24-p-palanivel-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T19:35:03.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-chny-2015-14-v-pandarinathan-salem-ito-salem</loc>
               <lastmod>2025-04-12T19:35:02.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-pun-2013-14-shri-abhay-jaykumar-chordia-pune-dcit-central-circle-2-1-pune</loc>
               <lastmod>2025-04-20T06:15:40.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2840-mum-2012-14-scil-capital-india-p-ltd-mumbai-dcit-rg-3-3-mumbai</loc>
               <lastmod>2025-04-12T21:00:02.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-pun-2013-14-asst-cit-circle-11-1-pune-m-s-kalyani-forge-ltd-pune</loc>
               <lastmod>2025-04-20T04:22:21.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-pun-2013-14-assistant-commissioner-of-income-tax-nagar-urban-co-op-bank-ltd-shinde-amp-sons-ahmednagar</loc>
               <lastmod>2025-04-20T04:15:08.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-pun-2013-14-dhake-group-of-hotels-pvt-ltd-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:15:08.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-del-2011-14-dcit-new-delhi-m-s-srl-ranbaxy-ltd-new-delhi</loc>
               <lastmod>2025-04-21T07:43:36.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-hyd-2013-14-m-s-sri-vinayaka-automobiles-private-limited-secunderabad-ito-ward-3-1-warangal</loc>
               <lastmod>2025-04-19T07:07:55.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-hyd-2015-14-ito-ward-10-2-hyderabad-hyderabad-comm-lab-india-secunderabad-secunderabad</loc>
               <lastmod>2025-04-19T07:07:56.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2924-del-2010-14-ito-new-delhi-m-s-bhoomidar-builders-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-del-2007-14-krishna-maruti-ltd-dcit-circle-5-1</loc>
               <lastmod>2025-05-21T09:58:40.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4610-del-2013-14-m-s-expert-capital-services-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4415-del-2013-14-ito-sonepat-sh-satinder-kumar-sonepat</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-del-2010-14-dcit-new-delhi-m-s-high-polymer-labs-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1819-chny-2014-14-apollo-hospitals-enterprises-ltd-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2250-chny-2012-14-m-s-sreevatsa-real-estates-pvt-ltd-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-04-12T09:35:00.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-chny-2012-14-ppn-power-generating-plant-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:28:01.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-chny-2015-14-sahayog-chennai-cit-coimbatore</loc>
               <lastmod>2025-04-12T10:49:01.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-chny-2013-14-ito-chennai-p-a-sarala-chennai</loc>
               <lastmod>2025-04-12T10:42:00.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4222-mum-2010-14-acit-24-1-mumbai-mubarak-kasam-momin-mumbai</loc>
               <lastmod>2025-04-20T23:36:27.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-mum-2012-14-skf-india-ltd-since-may-19-2004-name-has-been-changed-from-skf-bering-india-ltd-mumbai-addl-cit-rg-4-3-mumbai</loc>
               <lastmod>2025-04-13T12:21:02.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2042-mum-2011-14-m-s-mad-entertainment-ltd-mumbai-acit-cir-11-1-mumbai</loc>
               <lastmod>2025-04-16T10:07:27.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-kol-2012-14-smt-sarmistha-dutta-jalpaiguri-ito-wd-1-4-jalpaiguri-jalpaiguri</loc>
               <lastmod>2025-04-16T07:21:24.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4540-mum-2013-14-dcit-9-3-mumbai-ruprit-agency-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T20:00:01.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7434-mum-2012-14-emgee-foils-p-td-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2025-04-12T21:00:05.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4271-del-2011-14-wadia-institute-of-himalayan-geology-meerut-addl-cit-dehradun</loc>
               <lastmod>2025-04-21T09:01:28.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-del-2010-14-tv-today-network-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:14:30.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-ind-2014-14-shri-vishal-jain-bhopal-the-ito-2-2-bhopal</loc>
               <lastmod>2025-04-15T17:35:22.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2017-ahd-2010-14-the-dcit-bharuch-circle-bharuch-bell-ceramics-limited-baroda</loc>
               <lastmod>2025-04-16T21:00:34.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ahd-2012-14-m-s-radha-madhav-reserch-amp-trade-ltd-nani-daman-the-acit-cent-circle-3-surat</loc>
               <lastmod>2025-04-12T12:42:07.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-bang-2014-14-m-s-sri-ganesh-shipping-agency-mangalore-acit-mangalore</loc>
               <lastmod>2025-04-17T09:07:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-bang-2012-14-ibm-india-pvt-ltd-i-t-o-tds-bangalore</loc>
               <lastmod>2025-04-16T19:42:35.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-chny-2013-14-m-s-dadha-pharma-pvt-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:49:03.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-chny-2012-14-apollo-hospitals-enterprise-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1622-chny-2012-14-dcit-chennai-m-s-apollo-hospital-enterprises-ltd-chennai</loc>
               <lastmod>2025-04-12T09:28:07.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-chny-2014-14-tropical-agro-system-india-pvt-ltd-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T10:42:01.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-chny-2015-14-shivkumar-lakshman-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T19:28:03.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-pun-2014-14-hotel-woodland-private-limited-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T04:22:18.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2073-pun-2013-14-assistant-commissioner-of-income-tax-col-r-d-nikam-sainik-sahakari-bank-ltd-satara</loc>
               <lastmod>2025-04-20T04:22:17.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-pun-2013-14-acit-central-circle-1-nashik-m-s-ptc-and-family-nashik</loc>
               <lastmod>2025-04-20T05:42:59.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-pun-2013-14-mr-subhash-shankarrao-gaikwad-pune-dy-cit-central-circle-2-1-pune</loc>
               <lastmod>2025-04-20T05:36:11.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-pun-2014-14-deputy-commissioner-of-income-tax-w-i-k-a-instruments-india-private-ltd-pune</loc>
               <lastmod>2025-04-20T06:15:36.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-ahd-2012-14-typhoon-financial-services-ltd-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
               <lastmod>2025-04-12T12:42:06.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-ahd-2012-14-m-s-radha-madhav-holdings-pvt-ltd-nani-daman-the-acit-cent-circle-3-surat</loc>
               <lastmod>2025-04-12T12:42:07.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-ahd-2011-14-m-s-dynamic-products-ltd-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-13T10:00:00.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-ahd-2015-14-smt-anar-avnidhar-shah-ahmedabad-the-assessing-officer-circle-10-ahmedabad</loc>
               <lastmod>2025-04-13T09:56:04.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4865-mum-2013-14-rajivkumar-d-agarwal-mumbai-cit-21-mumbai</loc>
               <lastmod>2025-04-13T11:49:05.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-kol-2012-14-acit-circle-53-kolkata-kolkata-lal-behari-shaw-south-24-parganas</loc>
               <lastmod>2025-04-16T07:28:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-pun-2012-14-mr-premchand-ramswarup-mittal-pune-add-cit-range-9-pune</loc>
               <lastmod>2025-04-20T04:00:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-pun-2013-14-ito-ward-11-1-pune-manav-packaging-industries-pvt-ltd-pune</loc>
               <lastmod>2025-04-20T04:00:59.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-pun-2013-14-m-s-manav-packaging-industries-pvt-ltd-pune-ito-ward-11-1-pune</loc>
               <lastmod>2025-04-20T04:00:59.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-pun-2012-14-igate-computer-systems-ltd-pune-acit-range-4-pune</loc>
               <lastmod>2025-04-20T04:01:00.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2212-pun-2013-14-deputy-commissioner-of-income-tax-shri-sandeep-manikrao-jagdhane-pune</loc>
               <lastmod>2025-04-20T03:57:12.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-hyd-2014-14-sri-pinni-kishore-kumar-hyderabad-ito-ward-1-kothagudem</loc>
               <lastmod>2025-04-19T01:56:59.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-nag-2013-14-shaym-k-borele-nagpur-c-i-t-1-nagpur</loc>
               <lastmod>2025-04-20T12:57:13.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-del-2015-14-m-s-kailash-jewels-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:35:54.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3530-mum-2013-14-dcit-10-1-mumbai-reliance-big-broadcasting-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T11:49:02.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-mum-2011-14-addl-cit-rg-2-1-mumbai-bajaj-electricals-ltd-mumbai</loc>
               <lastmod>2025-04-13T20:35:01.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-pat-2013-17-shambhu-prakash-sah-patna-i-t-o-patna</loc>
               <lastmod>2025-04-21T00:36:49.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-pun-2014-14-n-d-i-m-c-bank-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-pun-2013-14-acit-nashik-shri-sohanlal-mohanlal-bhandari-nashik</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-pun-2013-14-asst-cit-circle-1-nashik-shri-jairaj-manaharsingh-jhala-nashik</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-pun-2012-14-m-s-bobst-india-pvt-ltd-pune-dcit-pune</loc>
               <lastmod>2025-06-05T13:57:13.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-chny-2013-14-acit-chennai-surgilabs-chennai</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-chny-2013-14-the-dharmapuri-roller-flour-mills-salem-ito-salem</loc>
               <lastmod>2025-07-10T07:45:16.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-chny-2015-14-p-bhavani-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-chny-2014-14-precot-meridian-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-chny-2014-14-the-willingdon-charitable-trust-chennai-dit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-chny-2015-14-secova-eservices-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-987-chny-2014-14-kakaveri-annamar-samy-vilayankula-kongu-vallala-goundergal-arakkattalai-salem-cit-salem</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-chny-2014-14-ddit-chennai-the-arya-vysya-maternity-home-amp-child-welfare-centre-chennai</loc>
               <lastmod>2025-07-10T07:45:16.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-coch-2014-14-cherian-varkey-construction-co-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2360-chny-2014-14-ito-chennai-rohit-mganlal-mehta-chennai</loc>
               <lastmod>2025-07-07T14:10:02.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-hyd-2015-14-s-vijayalakshmi-kurnool-kurnool-dcit-1-kurnool-kurnool</loc>
               <lastmod>2025-07-10T12:20:44.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-hyd-2014-14-b-rajeswara-rao-hyderabad-acit-central-circle-1-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-hyd-2014-14-sri-vinod-kumar-agarwal-hyderabad-asst-cit-circle-6-1-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-hyd-2014-14-sri-vinod-kumar-agarwal-hyderabad-asst-cit-circle-6-1-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6082-del-2013-14-ralson-india-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-del-2013-14-saras-metals-pvt-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3211-del-2012-14-m-s-shark-communication-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:20:44.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-nag-2011-16-prakash-p-bharani-huf-amaravati-additional-commissioner-of-income-tax-central-range-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-nag-2013-14-shri-rambilas-agrawal-jain-nagpur-acit-cc-1-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-nag-2012-14-shrikant-dinkarrao-dahake-nagpur-acit-cental-cir-1-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-nag-2013-14-m-s-mikundrai-dsitributors-nagpur-ito-ward-4-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-nag-2013-14-pramod-ramdas-dalwankar-nagpur-ito-ward-8-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-nag-2013-14-ito-ward-4-2-nagpur-dr-jatinderpal-singh-mehta-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-nag-2013-14-acit-amravati-circle-amravati-amaravati-shri-shyam-tekchand-pinjani-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-nag-2013-14-shri-vinodkumar-rambilas-agrawal-amaravati-income-tax-officer-ward-1-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-nag-2013-14-income-tax-officer-ward-1-4-nagpur-shri-vidyarthi-sudhar-sangh-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-nag-2013-14-maharashtra-explosives-ltd-nagpur-asstt-commissioner-of-income-tax-circle-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-nag-2013-14-dy-commissioner-of-income-tax-circle-4-nagpur-m-s-ankur-seeds-pvt-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-nag-2013-14-income-tax-officer-ward-3-chandrapur-shri-vijay-lilaram-upadhyay-chandrapur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-nag-2013-14-income-tax-officer-ward-1-3-nagpur-nagar-yuwak-shikshan-sanstha-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-rjt-2014-23-porbandar-vibhagiya-nagrik-sahakari-bank-ltd-porbandar-the-assistant-commissioner-of-income-tax-circle-2-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-ahd-2013-14-give-foundation-ahmedabad-the-jt-director-of-income-tax-exemp-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ahd-2009-14-the-acit-circle-4-baroda-m-s-rinki-petrochem-pvt-ltd-baroda</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-ahd-2011-14-khemchand-kangumal-tharwani-navsari-the-dy-cit-navsari-circle-valsad</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ahd-2015-14-setu-developers-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-ahd-2013-14-m-s-pankaj-enka-pvt-ltd-surat-the-dy-cit-cent-circle-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ahd-2012-14-m-s-apollo-computer-education-surat-the-income-tax-officer-ward-5-1-surat</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2795-ahd-2010-14-the-ito-ward-5-3-surat-shri-nareshkumar-s-kevrani-surat</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-rjt-2013-14-smt-kavita-srikant-rathi-ahmedabad-the-income-tax-officer-ward-2-bhuj</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-rjt-2012-14-shri-deepak-k-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-vrundavan-ceramics-pvt-ltd</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-rjt-2012-14-shri-deepak-k-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-rjt-2012-14-shri-deepak-k-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-rjt-2012-14-smt-meena-d-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-rjt-2012-14-shri-deepak-k-khakhar-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-rjt-2013-14-m-s-sunhill-ceramics-pvt-ltd-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-rjt-2013-14-m-s-sunhill-ceramics-pvt-ltd-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ahd-2012-14-shri-gulzarilal-mangilal-mistry-surat-the-acit-circle-6-surat</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ahd-2012-14-the-acit-central-circle-1-baroda-m-s-mangla-properties-pvt-ltd-baroda</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-ahd-2011-14-m-s-mehsana-steel-syndicate-navsari-the-income-tax-officer-ward-3-navsari</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-ahd-2011-14-the-ito-ward-9-1-ahmedabad-m-s-vasudev-developers-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-ahd-2011-14-the-ito-ward-9-1-ahmedabad-m-s-narayan-builders-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-ahd-2011-14-the-ito-ward-9-1-ahmedabad-m-s-yug-corporation-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-ahd-2011-14-the-acit-circle-3-baroda-smt-lata-sureshchandra-patel-baroda</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1478-ahd-2011-14-the-acit-vapi-range-vapi-bilakhia-holding-p-ltd-vapi</loc>
               <lastmod>2025-07-29T13:51:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-rjt-2013-14-the-ito-tds-2-rajkot-gujarat-m-s-bharat-sanchar-nigam-ltd-the-a-o-electrical-division-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-rjt-2014-14-the-ito-tds-2-rajkot-gujarat-m-s-siddhartha-const-co-keshod</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-rjt-2011-16-the-dcit-central-circle-2-rajkot-gujarat-meena-agency-pvt-ltd-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-rjt-2011-16-the-dcit-central-circle-2-rajkot-gujarat-meena-agency-pvt-ltd-jamnagar</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-321-ahd-2002-16-m-s-om-orgonisers-the-dy-cit-cent-cir-1</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-544-ahd-2011-16-manibhadra-tradelink-pvt-ltd-ahmedabad-the-jt-cit-cent-range-2-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-88-ahd-2013-16-shri-harshadray-m-shah-dahod-the-dy-cit-panchmahal-circle-godhra</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-rjt-2014-14-the-ito-tds-1-rajkot-gujarat-saurashtra-cricket-association-rajkot-gujarat</loc>
               <lastmod>2025-07-29T13:51:18.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-112-ahd-2014-24-tulip-infrastructure-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-ahd-2015-24-prakash-bhogilal-patel-ahmedabad-income-tax-officer-ahmedabad</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-200-ahd-2014-24-the-acit-b-k-circle-palanpur-shri-prakashkumar-b-khatri-deesa</loc>
               <lastmod>2025-07-29T13:51:18.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-pan-2014-14-asst-commissioner-of-income-tax-circle-1-margao-margao-m-s-shradha-ispat-pvt-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-79-mum-2008-16-m-s-acit-cir-6-3-mumbai-the-armaity-raymond-elavi</loc>
               <lastmod>2025-07-22T10:42:20.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8163-mum-2010-14-acit-25-3-mumbai-r-j-construction-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-coch-2015-24-smt-n-m-suhara-ernakulam-the-acit-ernakulam</loc>
               <lastmod>2025-07-22T10:42:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-coch-2014-24-acit-kottayam-smt-indu-sunilkumar-thiruvalla</loc>
               <lastmod>2025-07-22T10:42:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-96-coch-2014-24-m-s-kera-fibertex-international-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-94-coch-2014-24-m-s-kera-fibertex-international-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-22T10:42:20.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-coch-2015-14-m-s-global-social-scietific-research-centre-pathanamthitta-the-cit-kottayam</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-coch-2014-14-acit-cochin-m-s-harrisons-malayalam-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-mum-2012-14-dcit-cir-4-mumbai-aakash-land-developers-thane</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3120-del-2014-14-m-s-bharti-airtel-limited-gurgaon-cit-new-delhi</loc>
               <lastmod>2025-07-24T04:08:17.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nestle-india-limited-deputy-commissioner-of-commercial-tax-1-15842-2012</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banaskantha-district-co-op-milk-producers-union-ltd-assistant-commissioner-of-income-tax-c-sca-7814-2015</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banaskantha-district-oilseeds-growers-co-op-union-ltd-acit-7813-2015</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akash-jain-assistant-commissioner-of-income-tax-and-anr-6452-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shubh-laxmi-buildcon-pvt-ltd-assistant-commissioner-of-income-tax-anr-5477-2014</loc>
               <lastmod>2025-09-18T06:59:50.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-c-i-shri-suresh-nanda-715-2014</loc>
               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kudos-chemie-ltd-assistant-commissioner-of-income-tax-tds-chandigarh-26441</loc>
               <lastmod>2025-12-25T08:05:42.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1516-mum-2015-14-chandler-investment-amp-trading-co-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1816-mum-2011-14-addl-cit-2-3-mumbai-tata-steel-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-mum-2011-14-a-c-i-t-2-3-mumbai-tata-steel-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4956-mum-2012-14-chiron-behring-vaccines-p-ltd-mumbai-addl-cit-rg-8-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7355-mum-2013-14-sajani-sujan-ajwani-mumbai-asst-valuation-officer-ii-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-mum-2013-14-dcit-1-3-mumbai-tipco-holdings-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4478-mum-2013-14-ganga-developers-mumbai-dcit-central-range-31-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-920-mum-2011-14-dcit-cc-31-cen-rg-7-mumbai-ganga-developers-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-mum-2011-14-teleogic-inida-p-ltd-in-respect-of-erstwhile-ascential-software-i-p-ltd-pursuant-to-amalgamation-bangalore-dcit-rg-8-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-mum-2013-14-dcit-8-3-mumbai-sitel-india-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6470-mum-2011-14-dcit-cc-35-mumbai-dimple-drums-amp-barrels-p-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5437-mum-2011-14-dimple-drums-amp-barrels-p-ltd-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4205-mum-2011-14-cadbury-india-ltd-mumbai-addl-cit-rg-5-1-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3839-mum-2013-14-aramark-india-p-ltd-navi-mumbai-ito-6-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4821-mum-2013-14-padmaja-memon-mumbai-dcit-cen-cir-45-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5138-mum-2013-14-navi-mumbai-sez-p-ltd-mumbai-dcit-rg-7-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-mum-2014-14-dcit-20-2-mumbai-dinesh-v-bahinwani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3947-mum-2011-14-ballal-chemicals-and-metals-p-ltd-mumbai-ito-6-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-mum-2012-14-miles-software-solutions-p-ltd-mumbai-addl-cit-cir-4-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-mum-2011-16-bharat-sekhsaria-mumbai-dcit-cen-cir-6-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4124-mum-2013-14-vinamara-sunil-goyal-mumbai-ito-19-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5057-mum-2012-14-ultratech-cement-ltd-mumbai-dcit-rg-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pepsi-foods-pvt-ltd-now-merged-with-pepsi-co-india-holding-pvt-ltd-and-ericsson-ab-assistant-commissioner-of-income-tax-anr-and-deputy-commissioner-of-income-tax-ors-and-additional-director-of-income-tax-ors-and-assistant-director-of-international-taxation-ors-1334-2015</loc>
               <lastmod>2025-12-09T09:40:32.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7390-mum-2012-14-birla-sunlife-insurance-company-ltd-mumbai-jcit-osd-8-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4342-mum-2010-14-dun-amp-bradstreet-information-services-india-p-ltd-mumbai-ddit-it-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-del-2012-14-ito-new-delhi-m-s-ridhima-india-services-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4936-del-2012-14-state-bank-of-bikaner-amp-jaipur-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-301-del-2014-23-barista-coffee-company-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-403-del-2012-23-m-s-state-farms-corporation-of-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4050-mum-2004-14-m-s-mashrea-bank-psc-the-jt-cit-i-t-3-1</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6591-mum-2013-14-piramal-enterprises-ltd-mumbai-asst-cit-tds-2-2-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3895-mum-2012-14-acit-13-2-mumbai-chandulal-monji-hurbada-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-mum-2013-14-pratima-h-mehta-mumbai-acit-cen-cir-23-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6380-mum-2012-14-ito-19-1-1-mumbai-pushpa-vasudev-mordani-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-kol-2011-14-ito-ward-7-1-kolkata-kolkata-m-s-avadh-rubber-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-kol-2012-23-ito-ward-9-1-kolkata-kolkata-m-s-trident-merchandise-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-142-kol-2012-23-j-j-development-pvt-ltd-kolkata-i-t-o-wd-12-3-kol-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-kol-2014-24-ito-ward-9-1-kolkata-kolkata-m-l-debnath-amp-bros-holdings-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-kol-2015-24-asansol-durgapur-development-authority-durgapur-dcit-cir-1-durgapur-durgapur</loc>
               <lastmod>2026-01-13T08:54:38.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2107-del-2012-14-remson-and-rallison-electricals-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6154-del-2013-14-ms-rita-kuchal-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3532-del-2013-14-nokia-india-pvt-ltd-gurgaon-ddit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4165-del-2009-14-acit-faridabad-sh-raj-kumar-faridabad</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-del-2013-14-shri-sandeep-aggarwal-prop-punjab-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2785-del-2010-14-acit-faridabad-sh-raj-kumar-faridabad</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5100-del-2012-14-ito-new-delhi-sh-baljeet-singh-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-del-2007-16-anita-rani-acit-cc-faridabad</loc>
               <lastmod>2026-01-09T08:23:28.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sidhi-vinayak-metcom-limited-union-of-india-through-ministry-of-finance-department-of-revenue-and-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-circle-iii-jamshedpur-and-assistant-commissioner-of-income-tax-circle-iii-jamshedpur-565</loc>
               <lastmod>2025-12-25T11:15:19.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7112-mum-2013-14-a-c-i-t-21-1-mumbai-the-hatesh-chs-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7108-mum-2013-14-a-c-i-t-21-1-mumbai-the-hatesh-chs-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5910-mum-2013-14-dcit-10-3-mumbai-ganesh-polychem-ltd-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-mum-2012-14-gunpal-shetty-mumbai-asst-cit-cen-cir-34-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-mum-2011-14-addl-cit-rg-1-thane-avinash-atchut-kamat-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-kol-2012-14-jcit-osd-c-ii-kolkata-kolkata-m-s-andaman-sea-foods-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-kol-2012-14-renu-roy-kolkata-ito-ward-55-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-kol-2012-14-ito-ward-11-1-kolkata-kolkata-indian-tanning-industries-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-kol-2010-14-dcit-c-c-xxvii-kolkata-kolkata-shyam-sundar-nangalia-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-kol-2012-14-ito-wd-8-1-kolkata-kolkata-m-s-asian-financial-services-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-kol-2012-14-ito-ward-1-1-kolkata-kolkata-m-s-startrade-goods-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-chny-2014-14-grk-reddy-chennai-acit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-mum-2004-14-shri-boman-m-mirza-the-ito-wd-14-2</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3506-mum-2005-14-sri-boman-m-mirza-mumbai-acitcir-11-2-mumbai</loc>
               <lastmod>2025-12-23T08:22:15.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-chny-2014-14-acit-chennai-shanmuga-real-estate-and-promoters-pvt-ltd-chennai</loc>
               <lastmod>2025-07-07T14:10:02.237Z</lastmod>
           </url>
         
   </urlset>
 