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               <loc>https://counselvise.com/direct-tax/judgements/itssa-186-ind-2013-16-shri-arun-dagaria-indore-the-acit3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-210-ind-2015-16-shri-anil-agarwal-bhopal-the-acit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-212-ind-2015-16-shri-anil-agarwal-bhopal-the-acit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5732-del-2012-14-dcit-new-delhi-m-s-bharti-hexacom-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-del-2013-14-dcit-najibabad-m-s-kisan-sehkari-chinni-mills-ltd-najibabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-378-nag-2016-14-a-c-i-t-akola-circle-akola-the-buldhana-district-central-co-op-bank-ltd-buldhana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-697-rjt-2010-14-m-s-damodar-oil-mill-jasdan-the-income-tax-officer-ward-2-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3349-mum-2014-14-acit-16-3-mumbai-s-k-age-exports-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7721-mum-2011-14-excelssior-designs-amp-projects-consolidated-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-kaushal-kishore-agarwal-the-income-tax-officer-ward-3-9-jaipur-and-the-commissioner-of-income-tax-iii-jaipur-124-2006</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/suresh-sebastian-proprietor-s-s-car-shoppee-the-commercial-tax-officer-i-office-of-the-agricultural-income-tax-commercial-tax-officer-1st-circle-alappuzha-and-deputy-commissioner-appeals-ii-commercial-taxes-bappuji-nagar-asraamam-kollam-and-deputy-thasildar-r-r-ambalapuzha-taluk-alappuzha-and-state-of-kerala-represented-by-secretary-commercial-taxes-thiruvananthapuram-36160</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-kuriakose-sabu-kavumkal-purayil-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-13854</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mookambika-associates-assistant-commissioner-of-income-tax-central-circle-2-1-and-principal-commissioner-of-income-tax-5-and-tax-recovery-officer-5-income-tax-department-4435-4436-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jalaludeen-s-o-hameed-kannu-the-commissioner-of-income-tax-tds-and-the-district-collector-and-the-land-acquisition-officer-special-tahsildar-l-a-34991</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dunson-byapar-pvt-ltd-deputy-commissioner-of-income-tax-1-1-77</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/quincy-katodia-union-of-india-and-central-board-of-secondary-education-and-respondent-no-3-and-respondent-no-4-4646</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mrs-nutan-wodeyar-union-of-india-ministry-of-finance-department-of-revenue-and-union-of-india-department-of-personnel-and-training-and-central-board-of-direct-taxes-33703-33704-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-bharat-jain-bharath-kumar-union-of-india-represented-by-lieutenant-colonel-asc-centre-and-college-bangalore-4828-2013</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asma-rubber-products-pvt-ltd-and-mr-c-y-a-rahim-and-ms-nisa-rahim-the-union-of-india-and-the-debts-recovery-tribunal-ernakulam-lakshadweep-and-the-state-bank-of-india-and-shri-n-somasundar-1770</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-pan-2014-14-income-tax-officer-ward-4-margao-shri-iqbal-ibrahim-narangi-goa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-162-pan-2016-14-mr-anish-khan-margao-the-assistant-commissioner-of-income-tax-central-circle-panaji-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-154-viz-2013-23-m-s-bharat-electronics-ltd-machilipatnam-the-dcit-circle-3-1-tds-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-149-viz-2013-23-m-s-bharat-electronics-ltd-machilipatnam-the-dcit-circle-3-1-tds-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-viz-2014-14-b-subba-rao-visakhapatnam-the-acit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-chny-2016-14-dcit-virudhunagar-m-s-pandian-grama-bank-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2651-mum-2016-14-ito-wd-19-2-2-mumbai-karsan-nandu-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4042-del-2015-14-sh-virender-yadav-gurgaon-ito-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-677-jpr-2016-14-suresh-chand-gupta-hindaun-city-ito-sawai-madhopur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pun-2015-14-jalna-mathadi-board-jalna-assistant-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-pun-2014-14-deputy-director-of-income-tax-pune-sandvik-systems-development-ab-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9041-mum-2004-14-m-s-heaven-distillelry-p-ltd-the-ito-wd-5-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-59-jpr-2016-14-fairfield-land-developers-pvt-ltd-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-jpr-2016-14-hement-srivastava-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-chny-2015-14-dcit-chennai-john-crane-sealing-systems-i-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1887-chny-2015-14-john-crane-sealing-systems-india-private-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-pun-2014-14-m-s-kay-bouvet-engineering-ltd-satara-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-mum-2015-14-simplex-casting-ltd-mumbai-dcit-osd-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-886-mum-2012-14-acit-cc-46-mumbai-alag-securities-p-ltd-formerly-known-as-mahasagar-securieities-p-ltd-and-richmond-securities-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-733-ahd-2007-14-m-s-bharuch-enviro-infrastructure-ltd-ankleshwar-the-dy-cit-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5496-del-2013-14-m-s-queens-educational-society-nainital-ito-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-79-ahd-2014-16-the-acit-central-circle-1-3-ahmedabad-makson-pharmaceuticals-pvt-ltd-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-83-ahd-2014-16-the-acit-central-circle-1-3-ahmedabad-makson-foods-pvt-ltd-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-118-ind-2013-16-maya-lalchandani-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-136-del-2016-23-m-s-teletec-finsec-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-chny-2016-14-dcit-chennai-m-s-wheels-india-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3458-mum-2013-14-novodigm-ltd-sinceamalgamated-with-lupin-ltd-mumbai-acit-ltu-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6782-mum-2008-14-mr-maerzban-p-bharucha-mumbai-the-income-tax-officer-11-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-chny-2013-14-dcit-chennai-m-s-jain-granites-amp-projects-india-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-chny-2015-14-ito-chennai-shri-shirdi-saibaba-spiritual-and-charitable-trust-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2858-ahd-2013-14-the-ito-ward-2-6-baroda-m-s-shreeji-corporation-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-456-chny-2014-14-k-v-vijayaraghavan-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-chny-2016-14-dcit-tiruppur-m-s-freelook-fashions-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2463-chny-2016-14-dcit-tiruppur-m-s-cotton-blossom-india-pvt-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2464-chny-2016-14-dcit-tiruppur-m-s-kongoor-textiles-process-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-chny-2016-14-dcit-tiruppur-m-s-centwin-textile-mills-pvt-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-ahd-2013-14-the-ito-ward-4-4-ahmedabad-profex-resources-ltd-earlier-known-as-m-g-funfoods-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3054-ahd-2013-14-shri-vipul-arvindkumar-shah-surat-the-income-tax-officer-ward-8-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2407-ahd-2010-14-shri-mahendrasingh-saluja-ahmedabad-the-dy-cit-circle-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-del-2015-14-ito-new-delhi-m-s-famiee-india-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3485-del-2016-14-ashish-pal-singh-arneja-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5234-del-2016-14-mr-dinesh-sharma-hapur-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4366-del-2014-14-devendra-kumar-aggarwal-new-delhi-ito-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-739-del-2016-14-m-s-hcp-petrochem-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-867-del-2015-14-sharad-gupta-faridabad-acit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4450-del-2015-14-ito-new-delhi-lc-fashion-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4658-del-2014-14-acit-new-delhi-m-s-beena-properties-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-mum-2010-14-manish-n-sharma-navi-mumbai-dcit-22-3-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6504-del-2014-14-cane-development-council-shamli-gorakhpur-jcit-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-672-jpr-2016-14-gem-exports-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-kol-2016-14-exim-scrips-dealers-pvt-ltd-kolkata-ito-wd-5-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1835-ahd-2015-14-chandrikaben-harish-shah-ahmedabad-income-tax-officer-7-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-184-ahd-2014-14-the-ito-ward-9-4-ahmedabad-shri-shailesh-dungarbhai-prajapati-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-del-2016-14-ito-gurgaon-m-s-kec-asiakom-ub-jv-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-mum-2014-14-acit-18-1-mumbai-madhuli-co-operative-housing-society-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-hyd-2016-14-hruday-biomedics-hyd-hyderabad-dcit-central-circle-1-2-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-443-mum-2014-14-asst-cit-16-2-mumbai-golawala-diamonds-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6994-mum-2010-14-the-hongkong-and-shanghai-banking-corporation-ltd-mumbai-adit-it-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4360-mum-2014-14-dcit-1-3-mumbai-standard-chartered-finance-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3810-mum-2014-14-unimark-remedies-ltd-mumbai-dcit-cen-cir-45-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6775-mum-2013-14-shakil-hamid-sheikh-navi-mumbai-acit-22-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-del-2016-16-ito-new-delhi-m-s-euro-chambers-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6160-del-2012-14-ms-manju-chowdhry-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-467-kol-2013-14-m-s-dhansar-engg-co-pvt-ltd-kolkata-d-c-i-t-cc-xx-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-kol-2013-14-d-c-i-t-circle-i-jalpaiguri-jalpaiguri-jalpaiguri-central-co-operative-bank-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3839-del-2013-14-m-s-topscore-tradevariety-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-jpr-2016-14-ito-jaipur-suman-lata-gehlot-l-h-shri-rajendra-singh-gehlot-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-mum-2015-14-rameshkumar-d-rawal-mumbai-ito-14-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5134-mum-2014-14-ashutosh-gurunath-haldipur-mumbai-ito-26-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-mum-2014-14-dcit-cen-cir-40-mumbai-seema-r-soomaney-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-mum-2015-14-diamonds-investments-amp-properties-mumbai-ito-23-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3594-mum-2012-14-devji-n-palani-mumbai-asst-cit-13-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-mum-2015-14-whistling-woods-international-ltd-mumbai-ito-9-3-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7399-mum-2013-14-subhadra-atmaram-mokashe-pune-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-mum-2014-14-dipti-rajen-shah-mumbai-ito-wd-16-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-mum-2016-14-ashwin-amulakh-parekh-mumbai-acit-22-1-raigad</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5229-mum-2015-14-ito-4-2-4-mumbai-sonpankhi-shares-amp-securities-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8732-mum-2011-14-ramuben-l-shah-mumbai-ito-14-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-mum-2016-14-surjit-singh-bagga-huf-mumbai-ito-17-1-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-mum-2012-14-edicon-pneumatic-tools-co-p-ltd-mumbai-asst-cit-cir-10-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2317-mum-2014-14-suresh-s-gupta-mumbai-ito-wd-4-palghar</loc>
               <lastmod>2025-07-10T08:17:37.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-ind-2012-14-the-ito-5-3-indore-shri-dinesh-khandelwal-indore</loc>
               <lastmod>2026-03-14T20:51:21.703Z</lastmod>
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