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               <loc>https://counselvise.com/direct-tax/judgements/ita-4232-del-2013-14-shri-govind-kripa-builders-and-promoters-pvt-ltd-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4518-del-2012-14-ito-new-delhi-m-s-sabmiller-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-476-ahd-2011-16-smt-dadamben-otaji-babraji-prajapati-ahmedabad-the-dy-cit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-rjt-2011-23-kiran-shipping-agencies-pvt-ltd-gandhidham-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-166-ahd-2012-14-the-acit-osd-circle-5-ahmedabad-parry-enginnering-amp-electronics-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2059-ahd-2011-14-the-acit-gnr-circle-gandhinagar-dena-gujarat-gramin-bank-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-651-ahd-2011-14-the-acit-anand-circle-anand-kaira-dist-co-op-milk-producers-union-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2989-ahd-2011-14-shri-poojan-kinnerkumar-patel-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-155-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-jaysun-ceramics</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-99-ahd-2014-24-m-s-tml-industries-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-109-chny-2014-23-vmd-mills-private-limited-coimbatore-acit-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-186-chny-2013-23-m-s-ravikumar-properties-pvt-ltd-pondicherry-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-81-chny-2013-23-twenty-first-century-management-services-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-chny-2014-14-a-natarajan-salem-ito-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3116-chny-2014-14-wardex-pharmaceuticals-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-chny-2013-14-c-nedumudikilli-chennai-the-joint-cit-osd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-chny-2014-14-c-nedumudikilli-chennai-jcit-osd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-885-chny-2012-14-centre-for-individual-amp-corporate-action-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-114-bil-2011-14-shri-shankar-shrivas-jagdalpur-cg-income-tax-officer-jagdalpur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-269-nag-2013-14-acit-wardha-circle-wardha-jagjitsingh-jaswantsingh-oberoi-yavatmal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5846-del-2013-14-the-coca-cola-export-corporation-india-branch-new-delhi-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-hyd-2014-14-sanka-venkata-rama-rao-hyderabad-ito-ward-2-kothagudem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6302-del-2013-14-iag-promoters-amp-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-hyd-2014-14-institute-for-development-and-research-in-banking-technology-idrbt-hyderabad-adit-exemptions-i-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/saloninarang-and-harshit-tripathi-assistant-commissioner-of-income-tax-central-circle-15-5950-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/saloninarang-and-harshit-tripathi-assistant-commissioner-of-income-tax-central-circle-15-5950-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-pan-2014-14-the-bagalkot-district-central-co-op-bank-bagalkot-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-pan-2014-14-the-bagalkot-district-central-co-op-bank-bagalkot-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-134-pan-2015-14-the-goa-state-co-op-bank-ltd-income-tax-officer-tds-ward-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-119-pan-2014-14-acit-circle-1-1-panaji-panaji-dr-prafulla-r-hede-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pan-2015-14-sri-nasirkhan-a-pathan-bangalore-income-tax-officer-ward-2-2-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-221-pan-2014-14-asst-commissioner-of-income-tax-circle-1-1-panaji-m-s-goa-state-co-op-co-op-bank-ltd-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-24-pan-2005-14-m-s-mavany-brothers-panaji-deputy-commissioner-of-income-tax-circle-1-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-pan-2014-14-income-tax-officer-ward-2-1-belgaum-belgaum-m-s-samarth-urban-co-op-credit-society-ltd-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-pan-2014-14-m-s-pai-transport-company-belgaum-income-tax-officer-ward-2-2-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.383Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-pan-2014-14-assistant-commissioner-of-income-tax-central-circle-1-belgaum-belgaum-sri-goutamchand-w-bafna-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4102-mum-2011-14-ritz-p-ltd-mumbai-addl-cit-rg-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-hyd-2014-14-dy-director-of-income-tax-e-i-hyderabad-m-s-gelli-narayana-chetty-trust-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-chny-2014-14-s-v-n-agro-refineries-chennai-dcit-tambaram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5751-del-2011-14-ito-new-delhi-m-s-indian-vaccine-corporation-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5751-del-2012-14-ito-new-delhi-m-s-newtech-steels-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-7-chny-2015-23-d-krishnaveni-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-571-ahd-2011-16-the-acit-central-circle-1-1-ahmedabad-m-s-navratna-organisers-amp-developers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-477-ahd-2011-16-smt-dadamben-otaji-babraji-prajapati-ahmedabad-the-dy-cit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-rjt-2010-14-the-acit-gandhidham-circle-gandhidham-kiran-shipping-agencies-pvt-ltd-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-rjt-2013-14-m-s-sunshine-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-396-ahd-2009-24-the-asst-director-of-income-tax-intl-taxn-ahmedabad-niko-resources-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-397-ahd-2009-24-the-asst-director-of-income-tax-intl-taxn-ahmedabad-niko-resources-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-268-ahd-2009-24-the-adit-intn-taxn-ahmedabad-the-niko-resources-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-104-ahd-2012-24-peterplaset-synthetics-pvt-ltd-baroda-the-acit-baroda-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-mum-2013-14-ito-22-2-4-navi-mumbai-sangeeta-m-sahani-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-789-mum-2014-14-dcit-2-1-mumbai-deutsche-asset-management-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-364-pan-2014-14-the-bagalkot-district-central-co-op-bank-bagalkot-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-pan-2015-14-the-goa-state-co-op-bank-ltd-goa-income-tax-officer-tds-ward-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-pan-2015-14-the-goa-state-co-op-bank-ltd-goa-income-tax-officer-tds-ward-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2007-14-resources-international-panaji-asst-commissioner-of-income-tax-circle-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-209-pan-2014-14-asst-commissioner-of-income-tax-circle-1-margao-m-s-rangavi-realtors-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-219-pan-2014-14-asst-commissioner-of-income-tax-circle-1-1-panaji-m-s-rani-construction-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-pan-2014-14-income-tax-officer-international-taxation-margao-maria-nita-c-m-furtado-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-428-pan-2014-14-income-tax-officer-ward-1-2-belgavi-belagavi-m-s-sindhudurga-co-op-credit-society-ltd-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-245-bil-2011-14-shri-bansidhar-shrikishan-huf-raigarh-cg-income-tax-officer-1-raigarh-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3213-del-2013-14-girdhari-lal-ghaziabad-ito-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-399-ahd-2009-24-the-asst-director-of-income-tax-intl-taxn-ahmedabad-niko-resources-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3714-mum-2012-14-dcit-cc-47-mumbai-the-phoenix-mills-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-mum-2015-14-raju-tirath-ramchadani-mumbai-ito-19-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2415-ahd-2010-14-the-acit-circle-12-ahmedabad-m-s-ambica-foundary-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-rjt-2010-14-the-acit-circle-1-jamnagar-m-s-metal-alloys-corporation-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-rjt-2013-14-the-acit-central-circle-1-rajkot-gujarat-m-s-sunshine-ceramics</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/26-29-32-of-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/38-2001</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/satish-murthi-assistant-post-master-s-b-palakkad-and-office-of-the-senior-superintendent-of-post-offices-palakkad-division-and-chief-post-master-general-kerala-circle-and-assistant-post-master-s-b-ernakulam-head-post-office-and-union-of-india-represented-by-the-secretary-department-of-economic-affairs-ministry-of-finance-17014</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shirish-pathak-and-prabhash-pathak-union-of-india-through-secretary-ministry-of-human-resource-development-department-of-school-education-and-literacy-and-state-of-chhattisgarh-through-secretary-school-education-department-and-district-education-officer-raipur-and-nodal-officer-mayaram-surjan-government-girls-higher-secondary-school-and-collector-raipur-and-raj-kumar-college-and-principal-raj-kumar-college-242</loc>
               <lastmod>2025-12-25T11:25:20.027Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-61-kol-2012-24-ito-ward-55-1-kolkata-kolkata-m-s-pashupati-traders-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7995-mum-2010-14-kishan-s-rathod-mumbai-ito-22-2-1-mumbai</loc>
               <lastmod>2026-01-09T08:57:34.187Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/sanjay-lakra-and-sarada-pleasure-and-adventure-ltd-sarada-mutual-benefit-nidhi-ltd-and-non-banking-abhikarta-ewam-niwesak-surakcha-sammittee-the-union-of-india-and-the-registrar-of-companies-gate-no-6-437-c-wing-shastri-bhawan-new-delhi-110001-and-the-registrar-of-companies-west-bengal-ministry-of-corporate-affairs-nizam-palace-2nd-mso-building-3rd-floor-234-4-ajc-bose-road-kolkata-700020-and-the-director-ministry-of-corporate-affairs-5th-floor-a-wing-shastri-bhawan-dr-rajendra-prasad-road-new-delhi-110001-and-the-chairman-security-exchange-board-of-india-mittal-court-a-wing-ground-floor-224-nariman-point-mumbai-u2013-400021-and-the-regional-manager-security-exchange-board-of-india-having-office-at-let-chambers-3rd-floor-16-camac-street-po-ps-camac-street-town-and-district-kolkata-west-bengal-and-the-regional-manager-reserve-bank-of-india-having-office-at-south-gandhi-maidan-po-ps-gandhi-maidan-town-and-district-patna-bihar-and-the-director-enforcement-directorate-6th-floor-lok-nayak-bhawan-khan-market-new-delhi-110003-and-the-director-central-bureau-of-investigation-plot-5-b-6th-floor-cgo-complex-lodhi-road-new-delhi-110003-and-the-director-investigation-income-tax-aayakar-bhawan-7th-floor-main-road-po-ps-chutia-district-ranchi-and-the-director-general-of-police-jharkhand-police-headquarters-po-dhurwa-ps-jaganathpur-district-ranchi-and-the-finance-secretary-government-of-jharkhand-project-building-po-dhurwa-ps-jaganathpur-district-ranchi-6536-2013</loc>
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               <lastmod>2025-12-23T08:22:15.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/guttigedarara-credit-co-operative-society-limited-the-income-tax-officer-ward-2-2-29-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6769-mum-2013-14-latesh-m-desai-huf-thane-ito-wd-4-2-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-mum-2013-14-top-class-capital-market-ltd-formelry-knwon-as-top-class-education-facilities-amp-services-p-ltd-mumbai-jt-cit-osd-rg-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-mum-2013-14-dharmayaug-investment-ltd-mumbai-acit-rg-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-mum-2009-14-raptakos-brett-amp-co-ltd-mumbai-dcit-cen-cir-46-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8774-mum-2011-14-mckinsey-incorporated-mumbai-asst-dit-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8771-mum-2011-14-mc-kinsey-amp-company-inc-thailand-mumbai-asst-dit-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8770-mum-2011-14-mc-kinsey-knowldge-centre-belgium-inc-mumbai-adit-4-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-bil-2012-14-asstt-commissioner-of-income-tax-circle-2-1-bilaspur-cg-abrar-mohammad-raigarh-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-ahd-2012-14-the-acit-s-k-circle-himatnagar-umiya-industries-pvt-ltd-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-2011-14-the-acit-circle-9-surat-m-s-d-amp-h-enterprise-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-ahd-2011-14-the-ito-ward-3-4-surat-shri-rajpal-singh-shekhawt-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-100-ahd-2014-24-m-s-tml-industries-ltd-baroda-the-acit-circle-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-ahd-2014-24-rai-university-ahmedabad-the-dit-exemp-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-ahd-2014-24-shri-narayanbhai-s-patel-ahmedabad-the-income-tax-officer-ward-12-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-212-ahd-2013-24-shri-rajiv-laxman-dalal-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-111-ahd-2014-24-shri-upendra-n-patel-baroda-the-acit-central-circle-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-160-ahd-2012-24-m-s-ashish-plastics-industries-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-147-ahd-2012-16-the-acit-central-circle-1-2-ahmedabad-vimal-microns-ltd-mehsana</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-ahd-2015-16-the-acit-central-circle-1-4-ahmedabad-shri-bhagwandas-revabhai-prajapati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-rjt-2013-14-m-s-sunhill-ceramics-pvt-ltd-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-rjt-2010-14-the-acit-gandhidham-circle-gandhidham-kiran-shipping-agencies-pvt-ltd-gandhidham</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-rjt-2013-14-m-s-jaysun-ceramics-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-61-ahd-2011-23-m-s-lalman-fashions-pvt-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-142-ahd-2011-23-shri-rajpal-singh-shekhawt-surat-the-income-tax-officer-ward-3-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ahd-2012-14-shri-govindbhai-m-rabari-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2561-ahd-2011-14-the-ito-ward-5-2-ahmedabad-m-s-pipalia-cables-amp-wires-pvt-td-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-ahd-2011-14-jitendrakumar-kanodia-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-2011-14-shri-amitkumar-hasmukhbhai-shah-baroda-the-dy-cit-circle-2-1-baroda</loc>
               <lastmod>2025-07-29T13:51:18.883Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-pan-2015-14-the-belgaum-zavier-company-pvt-ltd-belgaum-asst-commissioner-of-income-tax-circle-2-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.445Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pan-2014-14-chowgule-amp-co-pvt-ltd-vasco-asst-commissioner-of-income-tax-cir-2-margao</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-pan-2015-23-carmo-vasco-jacinto-furtado-panaji-income-tax-officer-international-taxation-margao</loc>
               <lastmod>2025-09-17T13:00:40.441Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-pan-2015-24-ramesh-balappa-patagundi-gokak-income-tax-officer-ward-1-gokak-gokak</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-pan-2015-24-m-s-karwar-service-station-karwar-income-tax-officer-ward-1-karwar</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-pan-2015-24-late-sri-kochu-koshy-by-l-h-sri-abeesh-koshy-panaji-deputy-commissioner-of-income-tax-panaji</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-pan-2014-14-income-tax-officer-international-taxation-margao-carmo-vasco-jacinto-furtado-margao</loc>
               <lastmod>2025-09-17T13:00:40.382Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-413-pan-2014-14-income-tax-officer-ward-1-3-belgaum-belgaum-shri-basetappa-b-badami-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-pan-2014-14-sri-nitin-aravind-shirgurkar-belgaum-joint-commissioner-of-income-tax-range-2-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-400-pan-2014-14-income-tax-officer-ward-2-1-belgaum-belgaum-kptcl-employees-co-op-credit-society-ltd-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-388-pan-2014-14-assistant-commissioner-of-income-tax-circle-12-1-panaji-panaji-m-s-pilar-seminary-society-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-389-pan-2014-14-assistant-commissioner-of-income-tax-circle-1-1-panaji-panaji-m-s-society-of-pilar-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-pan-2014-14-income-tax-officer-ward-1-5-belagavi-the-kanakadas-urban-co-op-credet-society-ltd-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-pan-2014-14-income-tax-officer-ward-1-4-belagavi-shri-mallikarjun-co-op-credit-society-ltd-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-261-pan-2014-14-assistant-commissioner-of-income-tax-central-circle-1-belgaum-belgaum-sri-goutamchand-w-bafna-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1-pan-2014-14-sri-santosh-b-rattu-belgaum-income-tax-officer-ward-2-1-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-pan-2014-14-income-tax-officer-ward-1-1-panaji-goa-panaji-m-s-goa-india-energy-pvt-ltd-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-pan-2013-14-sri-lalsingh-bhikaram-expired-belgaum-income-tax-officer-ward-1-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-pan-2013-14-asstt-comm-of-income-tax-circle-1-margao-mr-padiyar-kiran-gajanan-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-pan-2013-14-asstt-comm-of-income-tax-circle-1-margao-m-s-goa-international-school-p-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-pan-2013-14-mrs-nelly-crasto-mapusa-income-tax-officer-ward-2-1-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-387-pan-2014-14-asst-commissioner-of-income-tax-circle-1-1-panaji-m-s-prateek-alloys-pvt-ltd-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-pan-2014-14-asst-commissioner-of-income-tax-circle-1-1-panaji-m-s-prateek-alloys-pvt-ltd-panaji</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-pan-2014-14-the-bagalkot-district-central-co-op-bank-bagalkot-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-pan-2015-14-the-goa-state-co-op-bank-ltd-goa-income-tax-officer-tds-ward-1-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.385Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-pan-2014-14-shree-tukaram-co-op-bank-ltd-belgaum-income-tax-officer-tds-ward-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.386Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-pan-2014-14-afsarali-g-mujawar-belgaum-income-tax-officer-ward-2-2-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.386Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-pan-2014-14-asst-commissioner-of-income-tax-circle-1-1-panaji-mrs-shobha-p-hede-panaji</loc>
               <lastmod>2025-09-17T13:00:40.386Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-pan-2014-14-asst-commissioner-of-income-tax-cir-1-1-panaji-m-s-putzmeister-india-pvt-ltd-panaji</loc>
               <lastmod>2025-09-17T13:00:40.386Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-pan-2015-14-prathamik-krishi-sahakari-bank-niyamit-belagavi-income-tax-officer-ward-2-2-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.445Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-pan-2014-14-prathamik-krishi-pattin-sahakari-bank-niyamit-belgaum-income-tax-officer-ward-1-3-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-ii-g-k-properties-private-limited-42</loc>
               <lastmod>2025-09-18T06:55:44.755Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jivraj-tea-company-asstt-commissioner-of-income-tax-1715-2015</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naren-sadashiv-burade-income-tax-officer-2358-2015</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-ahd-2011-14-m-s-blessing-construction-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-04-13T09:56:04.124Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-swapan-kr-saha-and-sri-bijoy-kumar-saha-the-union-of-india-and-the-ld-appellate-tribunal-for-foreign-exchange-and-addl-commissioner-of-customs-central-excise-adjudicating-authority-f-e-r-a-enforcement-directorate-463-2006-464-2006</loc>
               <lastmod>2025-12-25T10:25:18.752Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2361-ahd-2011-14-smt-rekhaben-rajendra-shah-surat-the-acit-circle-3-surat</loc>
               <lastmod>2025-04-13T11:35:00.471Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5846-del-2011-14-aithent-technologies-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5932-del-2012-14-ito-new-delhi-shri-surinder-singh-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3117-del-2007-14-ito-ward-24-1-asha-dalmia</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4085-del-2012-14-ito-new-delhi-shri-pankaj-mahajan-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6737-del-2014-14-m-s-fiserv-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-del-2015-14-agilis-information-technologies-international-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.312Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-pun-2010-14-jcb-india-ltd-pune-acit-pune</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6156-del-2013-14-dcit-new-delhi-m-s-priyanka-oversease-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4611-del-2011-14-dcit-new-delhi-m-s-ssipl-retail-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-del-2012-14-shivalaya-const-co-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.369Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-73-bang-2014-14-k-ramachandra-reddy-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-chny-2010-14-ito-osd-chennai-m-s-rmp-infotech-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-ahd-2012-14-m-s-rasna-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-463-ahd-2012-14-mobile-telecommunications-ltd-mumbai-the-income-tax-officer-ward-4-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2526-ahd-2011-14-the-ito-ward-6-3-surat-shri-prashant-balasaheb-javalekar-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-144-bil-2011-14-income-tax-officer-ward-1-2-raipur-cg-shri-srawan-kumar-arora-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7511-mum-2013-14-dcit-10-3-mumbai-novacare-drug-and-specialities-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7580-mum-2013-14-harmeet-singh-sablok-mumbai-ito-wd-19-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2010-mum-2013-14-sumeru-stocks-amp-shares-p-ltd-mumbai-acit-5-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6963-mum-2013-14-jsw-holdings-ltd-mumbai-dcit-5-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4412-mum-2013-14-manjushree-engg-exports-p-ltd-mumbai-ito-wd-9-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-ahd-2012-14-shri-dinesh-narayanchandra-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-680-ahd-2012-14-shri-dinesh-narayanchandra-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-209-ahd-2012-16-smt-sarladevi-sarawagi-surat-the-acit-cent-circle-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-kol-2013-14-d-c-i-t-cir-3-asansol-asansol-m-s-sparsh-agro-pro-p-ltd-raniganj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-kol-2013-14-sri-rajesh-lakhotia-gangtok-a-c-i-t-cir-gangtok-gangtok</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-413-kol-2015-14-infinity-infotech-parks-ltd-kolkata-dcit-cir-2-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-del-2014-14-sh-arun-kumar-bulandshahr-ito-bulandshahr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-434-chandi-2015-14-acit-mandi-gobindgarh-m-s-industrial-cables-india-ltd-rajpura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-del-2012-14-ito-new-delhi-sh-ajay-pal-singh-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-532-del-2012-14-jcit-ghaziabad-m-s-srcm-co-operative-housing-society-ltd-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-932-del-2014-14-sh-rakesh-kumar-ballabgarh-addl-cit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7839-mum-2011-14-acit-10-1-mumbai-automotive-manaufacturers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-15-ind-2015-23-shri-tejinder-singh-sekhon-indore-the-ito-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-37-ind-2013-24-shri-u-k-samal-bhopal-the-acit-3-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3730-del-2011-14-ito-new-delhi-m-s-land-acquisition-collector-south-west-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-886-lkw-2014-14-dy-commissioner-of-income-tax-exemption-lucknow-mahila-samakhya-uttar-pradesh-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-22-del-2014-23-shri-ashish-singhania-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-28-chny-2015-24-n-mohammed-fahim-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-bil-2011-14-asstt-commissioner-of-income-tax1-1-raipur-cg-m-s-ramesh-steel-industries-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-52-bil-2011-14-income-tax-officer-ward-1-bhilai-cg-shri-rajendra-kumar-shivhare-durg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-nag-2013-14-dcit-central-circle-2-1-nagpur-shri-chetan-b-shah-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-51-nag-2013-14-shri-sangramsingh-raje-bhonsale-nagpur-joint-commissioner-of-income-tax-rang-6-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-nag-2013-14-acit-amravait-circle-nagpur-plasti-surge-industries-pvt-ltd-amaravati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-bil-2011-14-the-principal-officer-raipur-assistant-commissioner-of-income-tax-tds-raipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2011-14-the-ito-ward-8-4-surat-shri-yogesh-m-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-468-ahd-2015-14-shri-sayla-sukhadiya-parivar-trust-surendranagar-the-cit-exemp-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2497-ahd-2011-14-sujag-fine-chemicals-pvt-ltd-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2309-ahd-2011-14-the-acit-s-k-range-himatnagar-shri-shanubhai-m-patel-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-ahd-2005-14-the-ito-ward-4-1-ahmedabad-gujarat-powergen-energy-corpn-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-ahd-2011-14-the-acit-circle-9-surat-m-s-d-amp-h-enterprise-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-479-ahd-2011-16-smt-dadamben-otaji-babraji-prajapati-ahmedabad-the-dy-cit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-10-pan-2015-23-mr-filipe-neri-piedade-correia-margao-income-tax-officer-ward-2-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-45-pan-2014-23-smt-maya-s-k-ghanekar-panaji-income-tax-officer-ward-1-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-pan-2014-14-assis-commissioner-of-income-tax-cir-2-goa-m-s-bandekar-brothers-pvt-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-pan-2015-14-income-tax-officer-ward-1-5-belagavi-belagavi-veerrani-mallamma-pattan-pattina-sauhardha-sahakari-niyamit-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pan-2006-14-vasantram-mehta-amp-co-p-ltd-vasco-joint-commissioner-income-tax-margao-range-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-246-pan-2014-14-santhoshchand-chopra-bangalore-income-tax-officer-ward-1-3-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-pan-2014-14-m-s-pai-transport-company-belgaum-income-tax-officer-ward-2-2-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-419-pan-2014-14-income-tax-officer-international-taxation-ward-1-panaji-panaji-mr-ulrich-angerer-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-pan-2014-14-the-bagalkot-district-central-co-op-bank-bagalkot-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-363-pan-2014-14-the-bagalkot-district-central-co-op-bank-bagalkot-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-pan-2015-14-the-goa-state-co-op-bank-ltd-goa-income-tax-officer-tds-ward-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-pan-2015-14-the-goa-state-co-op-bank-ltd-income-tax-officer-tds-ward-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-pan-2014-14-shree-tukaram-co-op-bank-ltd-belgaum-income-tax-officer-tds-ward-belgaum-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-pan-2015-14-the-goa-state-co-op-bank-ltd-panaji-income-tax-officer-tds-ward-1-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-424-pan-2014-14-shri-prakash-m-kolhar-gokak-income-tax-officer-ward-1-gokak-gokak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-399-pan-2013-14-sri-shridhar-shantinath-patravali-belgaum-income-tax-officer-ward-2-1-belgaum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-pan-2014-14-asst-commissioner-of-income-tax-circle-2-margao-m-s-marman-engineering-amp-ship-building-pvt-ltd-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-331-pan-2013-14-asst-commissioner-of-income-tax-cir-1-1-panaji-m-s-zephyer-biomedicals-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-427-pan-2014-14-income-tax-officer-ward-2-margao-margao-mr-filipe-neri-piedade-correia-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-mum-2015-14-ito-12-3-3-mumbai-pradeep-bhavanibhai-makwana-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.589Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-mum-2015-14-varghese-v-devassi-thane-ito-wd-3-4-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-and-the-assistant-commissioner-of-income-tax-central-circle-2-3-sri-dinesh-d-ranka-75-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/taleshkumar-maganbhai-patel-45-ahmedabad-municipal-corporation-thro-commissioner-1-11441-2012</loc>
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