<?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-685-pun-2011-14-omprakash-b-agarwal-ichalkaranji-acit-ichalkaranji-circle-ichalkaranji</loc>
               <lastmod>2025-04-14T22:56:04.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-asr-2016-14-sh-suresh-kumar-ferozepur-city-the-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:28:04.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-asr-2015-14-the-dy-commissioner-income-tax-jalandhar-sh-jit-singh-s-o-dhanna-singh-jalandhar</loc>
               <lastmod>2025-04-14T03:14:02.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-asr-2014-14-the-asstt-commissioner-of-income-tax-phagwara-m-s-pms-international-pvt-ltd-phagwara</loc>
               <lastmod>2025-04-14T03:14:02.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6872-del-2015-14-acit-new-delhi-m-s-sindhu-trade-links-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:42:47.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4820-del-2011-14-superintendent-ddo-hisar-ito-tds-hisar</loc>
               <lastmod>2025-04-16T15:21:32.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-asr-2015-24-the-income-tax-officer-jalandhar-sh-rohit-tandon-jalandhar</loc>
               <lastmod>2025-04-16T06:28:29.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-138-ahd-2013-24-bharat-ginning-amp-pressing-factory-the-income-tax-officer-bharuch</loc>
               <lastmod>2025-04-13T07:00:09.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-143-ahd-2013-24-bharat-ginning-amp-pressing-factory-the-income-tax-officer-bharuch</loc>
               <lastmod>2025-04-13T07:00:09.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-ahd-2014-24-the-ito-ward-6-2-surat-shri-jagdishbhai-thakershibhai-patel-hapani-surat</loc>
               <lastmod>2025-04-13T08:28:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-kol-2011-14-jain-infra-projects-ltd-since-taken-over-bangal-construction-co-kolkata-acit-cc-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-14T20:49:06.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-kol-2013-14-thakur-prasad-sao-amp-sons-p-ltd-kolkata-d-c-i-t-cc-xvii-kolkata-kolkata</loc>
               <lastmod>2025-04-14T20:49:06.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-jpr-2016-24-antiquariat-jaipur-dcit-jaipur</loc>
               <lastmod>2025-04-22T06:57:58.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-ind-2014-23-shri-rajendra-ramavtar-jaiswal-ujjain-the-acit-1-1-ujjain</loc>
               <lastmod>2025-04-16T05:35:26.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-asr-2014-24-sh-subhash-chander-aggarwal-jalandhar-the-dy-commissioner-of-inocme-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:49:35.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-asr-2014-23-sh-lachhman-singh-s-o-sh-kirpal-singh-muktsar-the-income-tax-officer-muktsar</loc>
               <lastmod>2025-04-17T05:42:33.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ind-2014-14-the-acit-2-1-bhopal-m-s-m-p-laghu-udyog-nigam-ltd-bhopal</loc>
               <lastmod>2025-04-21T18:43:44.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-ind-2015-24-the-ito-1-ratlam-shri-subhash-chand-chauhan-ratlam</loc>
               <lastmod>2025-04-15T17:42:16.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-del-2014-14-m-s-holcim-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T07:50:31.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-del-2010-14-ito-new-delhi-shri-vivek-markan-new-delhi</loc>
               <lastmod>2025-04-18T04:21:44.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-del-2015-14-m-s-neelkanth-organics-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:28:52.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6531-del-2015-14-ito-dehradun-m-s-hotel-siddharth-residency-dehradun</loc>
               <lastmod>2025-04-18T06:08:24.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-del-2014-14-m-s-d-s-doors-p-ltd-new-delhi-acit-faridabad</loc>
               <lastmod>2025-04-18T06:01:39.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-del-2013-14-dcit-new-delhi-m-s-frick-india-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:01:39.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-del-2012-14-ito-new-delhi-m-s-himal-projects-amp-investments-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:02.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-179-ind-2015-16-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-182-ind-2015-16-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-181-ind-2015-16-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-ind-2015-23-dr-shri-rajendra-kumar-sodani-indore-the-acit-5-1-indore</loc>
               <lastmod>2025-04-20T20:29:25.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-ind-2014-14-the-acit-3-1-bhopal-m-s-devi-shakuntala-thakral-charitable-toundation-bhopal</loc>
               <lastmod>2025-04-20T20:29:26.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-ind-2013-14-shri-ravi-chordiya-indore-the-ito-2-1-indore</loc>
               <lastmod>2025-04-20T20:29:26.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ind-2014-14-the-acit-2-1-bhopal-m-s-m-p-state-industries-corporation-bhopal</loc>
               <lastmod>2025-04-20T20:29:26.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4367-del-2013-14-surya-merchants-ltd-new-delhi-dcit-ghaziabad</loc>
               <lastmod>2025-04-16T15:56:31.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-del-2014-14-acit-new-delhi-m-s-standard-times-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-del-2015-14-smt-ishrat-begum-meerut-ito-meerut</loc>
               <lastmod>2025-04-16T16:35:30.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6786-del-2015-14-m-s-krishak-bharati-cooperative-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T15:08:41.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-del-2014-14-dcit-new-delhi-m-s-inabensa-bharat-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:20.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-del-2014-16-st-harsh-khanna-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T03:43:20.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-del-2014-14-m-s-goldwin-technologies-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T03:43:20.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-del-2012-14-ito-new-delhi-m-s-hira-realotors-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:18.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-del-2013-14-m-s-green-field-shelters-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T03:43:18.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-kol-2015-14-acit-cir-38-midnapore-midnapore-m-s-ranjit-poultry-pvt-ltd-paschim-medinipur</loc>
               <lastmod>2025-04-14T13:07:05.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-pun-2014-14-income-tax-officer-m-s-shivshakti-re-rolling-mills-pvt-ltd-jalna</loc>
               <lastmod>2025-04-14T15:35:03.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8271-mum-2011-14-sanjay-trade-corpn-mumbai-a-c-i-t-13-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-mum-2013-14-pnr-builders-amp-developers-mumbai-ito-17-2-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6704-mum-2013-14-pravin-hirji-thakkar-thane-acit-cir-3-thane</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-jpr-2013-14-charat-lal-meena-kota-ito-sawai-madhopur</loc>
               <lastmod>2025-04-22T07:02:00.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-jpr-2013-14-acit-jaipur-kundanmal-mukundmal-traders-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-22T07:02:01.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-rjt-2016-23-shri-bharat-l-vadalia-rajkot-gujarat-the-income-tax-officer-ward-1-2-5-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-386-ahd-2014-16-the-dcit-central-circle-1-4-ahmedabad-shri-motibhai-revabhai-prajapati-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-378-ahd-2014-16-shri-kalpeshbhai-bhagwanbhai-prajapati-ahmedabad-the-acit-central-circle-1-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1656-ahd-2011-14-the-ito-ward-2-4-surat-m-s-parv-corporation-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-ahd-2012-14-smt-harsha-parag-vora-l-h-of-late-paragbhai-n-vora-bhavnagar-the-acit-circle-2-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-ahd-2011-14-dr-chandrahas-a-desai-ahmedabad-the-acit-circle-15-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-2011-14-sujal-developers-ahmedabad-the-income-tax-officer-osd-range-9-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2584-ahd-2011-14-mina-ashit-patel-baroda-the-acit-circle-2-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ahd-2012-14-the-acit-circle-9-surat-m-s-lathiya-brothers-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-rjt-2012-14-shri-dhanji-shankarji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-rjt-2015-14-shri-paresh-nagjibhai-devani-jamnagar-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-rjt-2013-14-m-s-pearl-logistic-amp-ex-im-corporation-as-agent-of-m-v-winterset-bhavnagar-the-income-tax-officer-international-taxation-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-rjt-2014-14-the-ito-ward-2-2-jamnagar-m-s-shree-krishna-enterprise-jamnagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-rjt-2012-14-shri-mukesh-v-khant-rajkot-gujarat-the-assistant-commissioner-of-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-rjt-2012-14-shri-riten-sarojchandra-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-rjt-2012-14-shri-dhanjibhai-s-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-rjt-2012-14-shri-riten-sarojchandra-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4266-mum-2009-14-exim-trade-links-i-p-ltd-mumbai-acit-6-2-mumbai</loc>
               <lastmod>2025-04-13T12:21:07.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3514-mum-2015-14-acit-14-2-2-mumbai-proficient-real-estate-developers-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5126-mum-2014-14-hdfc-bank-ltd-mumbai-asst-cit-2-3-mumbai</loc>
               <lastmod>2025-04-16T18:21:35.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-chandi-2014-14-swarn-singh-patiala-ito-patiala</loc>
               <lastmod>2025-04-18T21:50:20.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4899-mum-2013-14-phulchand-sons-investments-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5313-mum-2014-14-dcit-8-2-mumbai-plaza-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4698-mum-2012-14-addl-cit-9-1-mumbai-business-match-services-i-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T04:00:03.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2976-mum-2013-14-mafatlal-denim-ltd-mumbai-addl-cit-rg-9-2-mumbai</loc>
               <lastmod>2025-04-12T04:14:04.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5931-mum-2011-14-nirved-traders-p-ltd-mumbai-dcit-1-2-mumbai</loc>
               <lastmod>2025-04-12T04:14:06.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-mum-2016-23-plaza-hotel-p-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-185-ahd-2012-23-m-s-metal-link-alloys-ltd-nani-daman-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-13T11:42:03.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-261-ahd-2011-23-shri-jayantibhai-m-patel-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:03.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-ahd-2012-14-kunalben-n-shah-ahmedabad-the-acit-circle-1-bhavnagar</loc>
               <lastmod>2025-04-17T00:28:36.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-ahd-2007-14-associated-dyestuff-pvt-ltd-ahmedabad-the-income-tax-officer-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:56:06.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-617-ahd-2012-16-the-ito-ward-5-1-baroda-m-s-maha-developers-baroda</loc>
               <lastmod>2025-04-13T07:00:14.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-508-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-ahd-2012-14-shri-subhash-bechulal-soni-ahmedabad-the-income-tax-officer-ward-6-4-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:03.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-ahd-2012-14-the-ito-ward-7-2-ahmedabad-shri-dharamrajbhai-b-wala-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-ahd-2015-14-balaram-guru-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-04-14T01:35:03.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1553-ahd-2012-14-shri-gufran-a-chaudhari-valsad-the-acit-vapi-ward-1-vapi</loc>
               <lastmod>2025-04-14T01:28:00.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-ahd-2012-14-shri-gufran-a-chaudhari-valsad-the-acit-vapi-ward-1-vapi</loc>
               <lastmod>2025-04-14T01:28:00.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-ahd-2012-14-the-acit-vapi-ward-1-vapi-shri-gufran-a-chaudhari-vapi</loc>
               <lastmod>2025-04-14T01:28:00.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3145-ahd-2011-14-the-acit-osd-circle-10-ahmedabad-m-s-shree-narayan-associates-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-ahd-2015-14-alkaben-mehant-surat-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-04-13T06:14:05.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-ahd-2013-14-the-ito-tds-3-surat-shree-khedut-sahakari-khand-udhyog-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-ahd-2013-14-the-ito-tds-3-surat-shree-chalthan-vibhag-khand-udyog-sahakari-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2013-14-the-ito-tds-3-surat-shree-madhi-vibhag-khand-udyog-sahakari-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-ahd-2012-14-the-alidhara-textool-engineers-pvt-ltd-surat-the-addl-cit-circle-1-surat</loc>
               <lastmod>2025-04-14T02:14:07.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-ahd-2012-14-albert-rose-chemicals-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3325-ahd-2015-14-m-d-infrastructure-ahmedabad-the-acit-circle-7-2-ahmedabad</loc>
               <lastmod>2025-04-13T06:14:05.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-rjt-2012-14-shri-vasudevbhai-thacker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-rjt-2014-14-shri-indrajitsinh-bhalubhai-dabhi-gondal-the-income-tax-officer-ward-1-2-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:01.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-rjt-2010-14-the-ito-ward-2-3-rajkot-gujarat-m-s-odedara-construction</loc>
               <lastmod>2025-04-14T18:14:01.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-629-rjt-2014-14-the-asstt-commr-income-tax-cir-5-rajkot-gujarat-m-s-saurashtra-gramin-bank-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:20.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:20.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-rjt-2012-14-vastabhai-jethabhai-keshwara-jamnagar-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-ahd-2011-14-the-acit-circle-7-ahmedabad-shri-jayantibhai-m-patel-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:03.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2716-ahd-2012-14-m-s-vega-jewellery-mumbai-the-acit-navsari-circle-navsari</loc>
               <lastmod>2025-04-17T03:42:32.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ahd-2016-14-smt-kashmiraben-shailesh-patel-valsad-the-dy-cit-valsad-circle-valsad</loc>
               <lastmod>2025-04-14T02:21:00.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-ahd-2013-14-shri-rameshbhai-jerambhai-pachani-surat-the-dy-cit-circle-9-surat</loc>
               <lastmod>2025-04-14T02:21:01.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-521-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-482-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-479-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-ahd-2012-14-the-ito-ward-7-2-ahmedabad-shri-bharatbhai-sendhabhai-chaudhary-ahmedabad</loc>
               <lastmod>2025-04-13T08:21:07.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ahd-2012-14-the-ito-ward-8-4-ahmedabad-m-s-vepar-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:01.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-ahd-2015-14-milestone-tradelinks-pvt-ltd-in-the-matter-of-hinduja-exports-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-04-13T08:35:02.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-ahd-2012-14-the-ito-ward-8-2-surat-shri-harjibhai-p-vastrapara-surat</loc>
               <lastmod>2025-04-17T03:35:36.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-ahd-2012-14-smt-shyama-prakash-agarwal-surat-the-income-tax-officer-ward-2-2-surat</loc>
               <lastmod>2025-04-17T17:14:46.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-ahd-2015-14-shivji-devraj-sharma-baroda-income-tax-officer-baroda</loc>
               <lastmod>2025-04-17T00:28:37.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-ahd-2013-14-smt-daksha-p-shah-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
               <lastmod>2025-04-17T00:28:36.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-ahd-2012-14-the-ito-ward-4-3-ahmedabad-hiral-pharma-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:33.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-ahd-2010-14-the-acit-central-circle-1-2-ahmedabad-shri-arvindkumar-babulal-almal-ahmedabad</loc>
               <lastmod>2025-04-13T07:42:06.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-jpr-2014-14-dwarka-gems-ltd-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-jpr-2014-14-arpit-marbles-pvt-ltd-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-jpr-2013-14-chandu-lal-meena-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-jpr-2013-14-mittal-granite-pvt-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-jpr-2014-14-sapphire-india-p-ltd-alwar-ito-alwar</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3283-del-2013-14-jindal-steel-power-ltd-new-delhi-cit-hisar</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-del-2014-14-ito-new-delhi-m-s-maneesh-pipes-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5544-del-2013-14-dcit-new-delhi-sh-tilak-sakar-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5379-del-2010-14-ito-meerut-smt-saroj-bala-garg-meerut</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-bang-2015-14-asst-c-i-t-mangalore-m-s-shankar-vittal-motor-co-ltd-mangalore</loc>
               <lastmod>2025-04-13T22:07:06.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-mum-2012-14-kailasa-entertainment-p-ltd-mumbai-dcit-8-1-osd-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7446-mum-2013-14-ito-14-2-1-mumbai-k-n-textiles-mumbai</loc>
               <lastmod>2025-04-12T22:35:02.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-mum-2013-14-jt-cit-osd-cir-15-1-mumbai-atlantic-construction-mumbai</loc>
               <lastmod>2025-04-12T22:35:00.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4919-mum-2011-14-dy-cit-5-2-mumbai-national-aviation-company-of-india-ltd-mumbai</loc>
               <lastmod>2025-04-12T22:35:00.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-pun-2014-14-m-s-amdocs-development-centre-india-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-pun-2014-14-deputy-commissioner-of-income-tax-coca-cola-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-pun-2014-14-deputy-commissioner-of-income-tax-coca-cola-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-pun-2014-14-deputy-commissioner-of-income-tax-coca-cola-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-pun-2014-14-deputy-commissioner-of-income-tax-coca-cola-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-603-pun-2010-14-shri-shirish-c-karia-pune-dcit-cir-2-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-pun-2013-14-dy-cit-circle-1-jalgaon-sanjay-soya-pvt-ltd-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-pun-2014-14-inderchand-a-chopada-nashik-commissioner-of-income-tax-i</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-pun-2014-14-lagad-brothers-developers-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-pun-2014-14-lagad-brothers-developers-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-pun-2013-14-darode-jog-lagad-venture-pune-assistant-commissoner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-pun-2015-14-assistant-commissioner-of-income-tax-the-laxmi-co-operative-bank-ltd</loc>
               <lastmod>2025-06-05T13:57:13.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-pun-2014-14-deputy-commissioner-of-income-tax-shri-vinod-jagannath-chandsarkar-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2484-del-2015-14-ram-kumar-memorial-shiksha-samiti-haryana-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-22T07:43:59.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-lkw-2015-14-bhagwat-saran-educational-trust-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-lkw-2014-14-asstt-commissioner-of-income-tax-lucknow-shri-bhupesh-bansal-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-lkw-2015-14-tariq-ahmad-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-lkw-2015-14-tariq-ahmad-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-lkw-2015-14-m-s-state-bank-of-india-kanpur-dy-commissioner-of-income-tax-tds-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-m-s-jugal-kishore-amp-sons-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-150-ahd-2011-16-shri-amit-n-kapadia-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-584-ahd-2012-16-shri-mahendrakumar-m-bhatt-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-87-ind-2012-16-m-s-madhya-bharat-international-pvt-ltd-indore-the-dcit-indore</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-ahd-2013-24-bharat-ginning-amp-pressing-factory-the-income-tax-officer-bharuch</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-ind-2015-24-m-s-shri-ram-builders-indore-the-acit-1-2-indore</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-chandi-2013-14-m-s-avon-ispat-amp-power-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-chandi-2014-14-acit-ludhiana-m-s-nahar-spinning-mills-ltd-ludhiana</loc>
               <lastmod>2025-04-14T06:49:11.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6462-mum-2013-14-c-n-gandevia-clearing-amp-forwarding-agents-p-ltd-mumbai-ito-wd-2-1-2-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-chandi-2012-14-m-s-lamba-celebrations-resort-paonta-sahib-ito-nahan</loc>
               <lastmod>2025-04-18T21:50:19.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-chandi-2012-14-sh-devinder-singh-lamba-paonta-sahib-ito-nahan</loc>
               <lastmod>2025-04-18T21:50:19.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-chandi-2014-14-dcit-mandi-gobindgarh-m-s-rudra-alloys-p-ltd-mandi-gobindgarh</loc>
               <lastmod>2025-04-18T21:50:17.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3479-del-2014-14-smt-rekha-jindal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:01:08.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6812-del-2015-14-smt-laltesh-rani-karnal-ito-karnal</loc>
               <lastmod>2025-04-18T16:14:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6605-del-2015-14-sh-v-n-kedia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:14:50.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6600-del-2015-14-sh-v-n-kedia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:14:50.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2975-del-2014-14-sh-baljeet-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:00:54.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-lkw-2015-14-the-jammu-amp-kashmir-bank-ltd-kanpur-joint-director-of-income-tax-intelligence-kanpur</loc>
               <lastmod>2025-04-19T15:29:03.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-kol-2014-14-binay-chandra-sadhukhan-kolkata-ito-wd-53-2-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:07.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ind-2015-14-smt-vandana-jhavar-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-22T02:22:42.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ind-2015-14-shri-jai-narayan-jhavar-indore-the-acit-circle-3-1-indore</loc>
               <lastmod>2025-04-22T02:22:42.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2015-14-the-ito-1-1-ujjain-shri-turab-ali-ginwala-ujjain</loc>
               <lastmod>2025-04-22T02:22:42.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-bang-2017-14-shri-k-nagesh-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-21T00:57:40.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2130-mum-2014-14-dcit-10-3-mumbai-nomura-structured-fianance-service-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T14:01:40.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3658-del-2013-14-tv-today-network-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:50:40.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4076-del-2012-14-ito-tds-new-delhi-bharti-airtel-ltd-gurgaon</loc>
               <lastmod>2025-04-21T14:50:39.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-mum-2014-14-janmanadas-amp-co-mumbai-ito-14-1-3-mumbai</loc>
               <lastmod>2025-04-12T22:14:08.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5506-mum-2014-14-jsw-power-trading-co-ltd-mumbai-dcit-rg-5-2-mumbai</loc>
               <lastmod>2025-04-12T22:42:02.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6547-mum-2011-14-dcit-cc-23-mumbai-rikin-barot-mumbai</loc>
               <lastmod>2025-04-12T21:35:04.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-chny-2014-14-aml-steel-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:09.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-chny-2014-14-nagarjuna-oil-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:09.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-mum-2014-14-hatkesh-co-op-hsg-society-ltd-mumbai-asst-cit-21-1-mumbai</loc>
               <lastmod>2025-04-14T15:21:01.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4289-mum-2010-14-iata-bsp-india-mumbai-adit-3-1</loc>
               <lastmod>2025-04-13T03:49:01.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5068-mum-2014-14-acit-20-1-mumbai-jagdish-p-khandelwal-mumbai</loc>
               <lastmod>2025-04-13T03:42:09.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7338-mum-2010-14-royal-welfare-society-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-21T09:57:38.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ahd-2013-14-the-ito-ward-3-nadiad-sahyog-co-op-credit-so-ltd-kheda</loc>
               <lastmod>2025-04-21T10:01:30.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-ahd-2012-14-the-dcit-circle-6-surat-shri-shailesh-j-jogani-surat</loc>
               <lastmod>2025-04-21T09:08:38.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ahd-2013-14-the-dcit-circle-4-ahmedabad-harsha-engineers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-21T09:01:29.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-chandi-2013-14-m-s-valley-extraction-pvt-ltd-shimla-jcit-shimla</loc>
               <lastmod>2025-04-17T21:49:41.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-2014-14-shri-rajubhai-s-patel-anand-the-income-tax-officer-intl-taxn-baroda</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-alld-2014-14-anju-kesarwani-allahabad-jt-cit-allahabad</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-alld-2015-14-shri-dinesh-kumar-singh-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-alld-2014-14-late-mangla-l-h-shambhu-yadav-son-chitrakoot-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-alld-2014-14-ashok-yadav-s-o-late-kamala-yadav-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-del-2011-14-dcit-new-delhi-m-s-vantage-buildcon-pvt-ltd-new-delhi</loc>
               <lastmod>2024-10-09T21:06:29.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-2011-14-the-acit-osd-circle-8-ahmedabad-sintex-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-ahd-2012-14-the-acit-circle-4-ahmedabad-inspiron-engineering-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-2013-14-shiv-textiles-surat-the-income-tax-officer-ward-5-4-surat</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-alld-2015-14-sri-ved-prakash-yadava-partner-of-sonebhadra-ito-mirzapur</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-alld-2015-14-shri-absar-ahmad-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-alld-2015-14-m-s-ramji-amp-brothers-allahabad-dcit-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-alld-2014-14-m-s-a-b-enteroriwse-c-o-arun-kumar-bansal-varanasi-ito-banda</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-alld-2014-14-smt-beena-baranwal-c-o-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-alld-2014-14-smt-beena-baranwal-c-o-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-alld-2014-14-smt-beena-baranwal-c-o-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-alld-2014-14-m-s-rupesh-kumar-amp-brothers-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-alld-2014-14-m-s-rupesh-kumar-amp-brothers-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-ahd-2013-23-prabhudas-kishordas-tobacco-products-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-ind-2015-23-m-s-swastik-coal-corporation-pvt-ltd-indore-m-s-acit-5-1-indore</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-ind-2015-23-m-s-swastik-coal-corporation-pvt-ltd-indore-the-acit-5-1-indore</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-lkw-2015-23-shri-rajesh-singh-yadav-kanpur-astt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5634-mum-2010-14-acit-rg-25-3-mumbai-nidhi-lodha-mumbai</loc>
               <lastmod>2024-10-23T15:24:58.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-jpr-2014-14-swastik-lift-amp-shift-pvt-ltd-jaipur-dcit-kota</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-asr-2014-14-the-asstt-commissioner-of-income-tax-jammu-m-s-g-i-power-corporation-ltd-jalandhar</loc>
               <lastmod>2025-04-14T03:14:02.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-asr-2013-14-m-s-freewill-sports-pvt-ltd-jalandhar-the-addl-commissioner-of-incomet-ax-jalandhar</loc>
               <lastmod>2025-04-14T03:14:07.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-asr-2013-14-smt-surinder-kaur-badal-distt-muktsar-the-dy-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:14:07.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-kol-2013-14-asish-ranjan-chowdhury-hooghly-i-t-o-wd-49-3-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1333-kol-2013-14-m-s-balgopal-distributors-pvt-ltd-kolkata-c-i-t-kol-i-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:29:10.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-kol-2012-14-jcit-osd-circle-8-kolkata-kolkata-m-s-baljit-securities-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:29:11.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-pun-2012-14-asst-commissioner-of-income-tax-central-circle-1-nashik-dr-babulal-devisa-agrawal-nashik</loc>
               <lastmod>2025-04-14T16:07:01.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-pun-2014-14-satyanarayan-ramswarup-agarwal-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T16:07:03.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-760-pun-2014-14-sudarshan-chemical-industries-ltd-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:07:05.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-pun-2008-14-dcit-cir-9-pune-hindustan-antibiotics-ltd-pune</loc>
               <lastmod>2025-04-14T16:14:00.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-pun-2006-14-sandvik-asia-ltd-pune-cit-cir-8-pune</loc>
               <lastmod>2025-04-14T16:07:06.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-pun-2014-14-deputy-commissioner-of-income-tax-autoline-industrial-parks-ltd-pune</loc>
               <lastmod>2025-04-14T16:07:08.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-pun-2013-14-acit-range-7-pune-m-s-tata-toyo-radiator-ltd-pune</loc>
               <lastmod>2025-04-14T16:49:03.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-pun-2013-14-tata-toyo-radiator-limited-pune-dy-cit-circle-7-pune</loc>
               <lastmod>2025-04-14T16:49:04.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-pun-2012-14-ito-central-kolhapur-m-s-asian-radio-house-sangli</loc>
               <lastmod>2025-04-14T16:49:01.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-pun-2014-14-asif-mehfuz-hariyanawala-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T17:35:04.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-pun-2014-14-mahaveer-steel-re-rolling-mill-aurangabad-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:35:03.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-asr-2014-23-sh-rajiv-kumar-prop-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T05:28:34.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-ind-2016-24-shri-shaikh-alimuddin-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:36:28.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-kol-2013-14-i-to-wd-2-3-kolkata-kolkata-m-s-ixia-technologies-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-20T17:50:20.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3511-ahd-2015-14-the-ito-ward-5-4-baroda-shri-premal-v-gandhi-vadodara</loc>
               <lastmod>2025-04-20T12:08:39.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-del-2011-14-video-electronics-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:28:57.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5521-del-2015-14-m-s-ashwani-kumar-amp-sons-huf-meerut-ito-meerut</loc>
               <lastmod>2025-04-21T21:01:49.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-del-2013-14-dcit-new-delhi-shri-vikrant-puri-new-delhi</loc>
               <lastmod>2025-04-21T14:29:35.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-89-kol-2015-24-dr-suman-sarkar-howrah-ito-wd-51-1-kolkata-kolkata</loc>
               <lastmod>2025-04-21T19:22:27.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-jpr-2013-14-prdeep-kumar-jain-alwar-ito-alwar</loc>
               <lastmod>2025-04-22T05:29:42.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-jpr-2014-14-principal-medical-officer-dausa-ito-alwar</loc>
               <lastmod>2025-04-22T05:29:41.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-kol-2013-14-sri-nand-kishore-khemani-kolkata-the-c-i-t-kolkata-iii-kolkata</loc>
               <lastmod>2025-04-13T21:21:04.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-kol-2013-14-gopeshwar-prasad-agarwal-kolkata-a-c-i-t-cc-xii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:04.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5819-kol-2012-14-dcit-cir-9-1-new-delhi-new-delhi-m-s-srei-infrastructure-finance-ltd-new-delhi</loc>
               <lastmod>2025-04-13T21:14:05.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3375-del-2011-14-acit-new-delhi-shri-vikrant-puri-new-delhi</loc>
               <lastmod>2025-04-14T09:42:06.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-290-del-2014-23-m-s-swadeshi-koreatex-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:21.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6632-del-2014-14-acit-meerut-smt-shanti-devi-meerut</loc>
               <lastmod>2025-04-20T19:43:22.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6641-del-2014-14-acit-meerut-m-s-mastermind-publication-india-p-ltd-meerut</loc>
               <lastmod>2025-04-20T19:43:22.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-del-2015-14-sh-jai-dayal-alias-jai-prakash-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-del-2015-14-m-s-fazal-frozen-foods-pvt-ltd-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-del-2015-14-senior-post-master-meerut-ito-tds-meerut</loc>
               <lastmod>2025-04-20T19:43:21.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3498-del-2014-14-smt-rekha-aggarwal-meerut-ito-new-delhi</loc>
               <lastmod>2025-04-20T19:43:21.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1606-del-2012-14-m-s-goel-amp-jain-moulds-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T14:21:58.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5131-del-2015-14-u-amp-v-impex-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:57:03.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5608-del-2010-14-addl-cit-meerut-m-s-subharti-k-k-b-charitable-trust-meerut</loc>
               <lastmod>2025-04-21T09:36:31.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ind-2014-14-shri-anand-logde-vidisha-the-ito-vidisha</loc>
               <lastmod>2025-04-21T05:57:28.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2170-del-2015-14-central-bank-of-india-new-delhi-dcit-ghaziabad</loc>
               <lastmod>2025-04-21T08:08:21.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6393-del-2015-14-ito-new-delhi-m-s-kee-pharma-ltd-new-delhi</loc>
               <lastmod>2025-04-18T14:50:01.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2679-ahd-2012-14-the-acit-circle-1-surat-m-s-empire-motors-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T00:49:31.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-ahd-2012-14-the-acit-osd-range-1-ahmedabad-smt-deohooti-j-vyas-ahmedabad</loc>
               <lastmod>2025-04-17T00:49:31.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2767-ahd-2014-14-shri-rajesh-dahyabhai-prajapati-bharuch-the-income-tax-officer-ward-4-bharuch</loc>
               <lastmod>2025-04-17T03:07:37.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-ahd-2012-14-shri-suresh-chandulal-patel-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:37.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1869-ahd-2012-14-the-acit-central-circle-2-1-ahmedabad-shri-anil-sakarabhai-patel-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:37.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-jpr-2014-14-shabana-khan-jaipur-ito-jhalawar</loc>
               <lastmod>2025-04-22T04:57:40.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-jpr-2013-14-indus-jewellery-pvt-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-04-22T04:57:40.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2916-chny-2014-14-acit-coimbatore-sakthi-auto-component-limited-coimbatore</loc>
               <lastmod>2025-04-12T07:56:00.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3564-mum-2011-14-kiduja-securirities-p-ltd-mumbai-cit-city-3-mumbai</loc>
               <lastmod>2025-04-12T09:00:04.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4410-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:05.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4409-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:05.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-jpr-2014-14-bhanwar-lal-gehlot-jaipur-ito-kishangarh</loc>
               <lastmod>2025-04-13T19:00:14.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-jpr-2014-14-sanjay-kumar-jaiswal-jaipur-ito-behror</loc>
               <lastmod>2025-04-13T19:00:14.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-jpr-2013-14-s-singhal-amp-co-alwar-acit-alwar</loc>
               <lastmod>2025-04-13T19:07:00.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-lkw-2015-14-alumnae-association-of-st-mary-apos-s-convent-high-school-kanpur-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:07:23.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-lkw-2013-14-shri-dhanpat-singh-lucknow-asstt-commissioner-of-income-tax-iii-lucknow</loc>
               <lastmod>2025-04-15T19:07:23.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-lkw-2014-14-m-s-g-r-s-jewellers-kanpur-the-asstt-commissioner-of-income-tax-c-c-vi-kanpur</loc>
               <lastmod>2025-04-15T19:00:22.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-lkw-2014-14-asstt-commissioner-of-income-tax-lucknow-shri-bhupesh-bansal-lucknow</loc>
               <lastmod>2025-04-15T19:07:21.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-lkw-2015-14-m-s-galaxy-press-pvt-ltd-lucknow-asstt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-15T19:07:22.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-del-2014-14-acit-meerut-m-s-the-bhaghpat-co-operative-sugar-mills-ltd</loc>
               <lastmod>2025-04-16T16:07:30.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-chny-2015-14-tirupur-industrial-waste-water-recycling-co-ltd-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-04-12T15:42:02.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-kol-2013-14-mahesh-pal-arora-kolkata-i-t-o-wd-7-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T20:28:00.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-kol-2013-14-i-t-o-wd-8-1-kol-kolkata-m-s-alkharsh-international-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T20:35:03.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-kol-2013-14-a-c-i-t-cir-30-kolkata-kolkata-pranab-chatterjee-kolkata</loc>
               <lastmod>2025-04-14T19:35:06.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-chny-2013-14-acit-chennai-m-s-coromandel-cables-private-ltd-chennai</loc>
               <lastmod>2025-04-12T15:49:04.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:04.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:05.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:05.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:05.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1492-chny-2015-14-dcit-chennai-chettinad-cement-corporation-ltd-chennai</loc>
               <lastmod>2025-04-12T15:14:07.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-ahd-2015-14-shri-moh-ummer-usmanbhai-mandalwala-ahmedabad-the-pr-cit-1-ahmedabad</loc>
               <lastmod>2025-04-13T11:00:07.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3973-mum-2014-14-dcit-7-3-mumbai-zodiac-clothing-co-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:00:01.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-pun-2015-24-kirloskar-pneumatic-co-ltd-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:21:09.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-del-2014-14-dcit-new-delhi-m-s-morgan-ventures-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-del-2014-14-nafees-sagir-ahmad-qureshi-ghaziabad-ito-hapur</loc>
               <lastmod>2025-04-19T11:35:54.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2668-del-2014-14-ddit-new-delhi-sh-nagesh-kholi-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4159-del-2006-14-indian-sugar-exim-corporation-ltd-addl-cit-range-ii</loc>
               <lastmod>2025-04-19T11:35:54.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4294-del-2015-14-national-projects-construction-corporation-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4768-del-2011-14-ito-fatehabad-smt-sharda-devi-fatehabad</loc>
               <lastmod>2025-04-19T11:49:59.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-hyd-2013-14-arkala-suresh-goud-hyderabad-income-tax-officer-hyderabad</loc>
               <lastmod>2025-04-19T07:14:59.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-bang-2013-14-madhav-hytech-ecci-jv-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T12:42:43.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-lkw-2015-24-m-s-verma-roadways-kanpur-astt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-15T19:14:23.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-lkw-2015-14-ex-engineer-construction-division-ii-pwd-orai-kanpur-dy-commissioner-of-income-tax-tds-kanpur</loc>
               <lastmod>2025-04-15T19:21:25.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-hyd-2011-14-m-s-vishwa-infrastructures-and-services-pvt-ltd-hyderabad-dcit-circle-3-3-hyderabad</loc>
               <lastmod>2025-04-19T02:56:55.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-hyd-2015-14-dcit-circle-17-1-hyderabad-hyderabad-dhaatri-constructions-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T03:28:51.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-asr-2016-14-smt-gurpreet-kaur-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:28:04.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5319-mum-2013-14-ito-25-3-4-mumbai-sunil-kumar-mehta-mumbai</loc>
               <lastmod>2025-04-12T21:00:07.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6050-mum-2013-14-d-c-i-t-rg-9-1-mumbai-acube-engineering-amp-consultancy-ltd-mumbai</loc>
               <lastmod>2025-04-16T21:56:34.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6248-mum-2012-14-kamlesh-mundra-mumbai-ito-wd-19-2-3-mumbai</loc>
               <lastmod>2025-04-16T21:56:34.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5569-mum-2014-14-jatin-p-ajmera-mumbai-ito-21-1-2-mumbai</loc>
               <lastmod>2025-04-15T11:35:15.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-mum-2006-14-m-s-rheinbraun-engineering-und-wasser-gmbh-now-changed-to-re-gmbh-mumbai-the-dcit-it-2-1-mumbai</loc>
               <lastmod>2025-04-15T11:56:21.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-ind-2015-14-m-s-k-l-sharma-amp-sunita-maheshwari-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-chny-2015-14-dcit-tiruppur-tcs-textiles-p-ltd-tiruppur</loc>
               <lastmod>2024-10-23T15:40:55.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-lkw-2014-14-u-p-processing-and-construction-co-operative-federation-ltd-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-lkw-2015-14-smt-naeema-mehtab-kanpur-astt-commissioner-of-income-tax-3-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-lkw-2013-14-m-s-k-m-sugar-mills-limited-kanpur-the-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-lkw-2014-14-m-s-u-p-forest-corporation-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-lkw-2014-14-m-s-u-p-forest-corporation-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-chandi-2012-14-m-s-avtar-singh-construction-co-pvt-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-15T15:00:15.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1241-chandi-2012-14-m-s-avtar-singh-construction-co-pvt-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-15T15:00:15.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-del-2008-14-ito-e-trust-ward-iv-maharaji-education-trust</loc>
               <lastmod>2025-04-15T16:00:20.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-lkw-2015-14-dy-commissioner-of-income-tax-6-kanpur-shri-anal-pushkarna</loc>
               <lastmod>2025-04-15T19:28:26.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3414-mum-2013-14-acit-cen-cir-42-mumbai-vama-apparels-i-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-mum-2012-14-arvind-vasant-pendse-navi-mumbai-asst-cit-10-3-mumbai</loc>
               <lastmod>2025-04-12T03:21:08.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-mum-2013-14-koratalaiyar-bridge-p-ltd-mumbai-jcit-osd-8-2-mumbai</loc>
               <lastmod>2025-04-12T03:21:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5474-mum-2013-14-ito-10-3-1-mumbai-areen-consultants-p-ltd-navi-mumbai</loc>
               <lastmod>2025-04-12T03:28:05.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-rjt-2014-14-smt-neetaben-kamleshkumar-lal-rajkot-gujarat-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:07.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-rjt-2015-14-shree-kadva-patidar-patel-samaj-amreli-pr-commr-of-income-tax-osd-exemptions-ahmedabad</loc>
               <lastmod>2025-04-20T09:57:07.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-chandi-2016-14-m-s-atma-dyeing-amp-finishing-mills-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-20T12:08:43.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-chandi-2016-14-smt-anju-rani-aggarwal-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T12:15:36.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-mum-2013-14-chandrakant-n-dedhia-mumbai-ito-13-3-1-mumbai</loc>
               <lastmod>2025-04-19T18:15:29.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-hyd-2015-14-acit-circle-15-1-hyd-hyderabad-p-v-g-n-reddy-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:56:58.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-hyd-2014-14-ito-ward-1-1-hyderabad-m-s-badrinath-steels-ltd-hyderabad</loc>
               <lastmod>2025-04-19T05:56:58.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-hyd-2015-14-sri-sri-paramapitha-sri-venkata-ramanacharya-guruvu-charitable-trust-dharmavaram-anantapur-cit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:56:58.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-hyd-2015-14-ito-ward-6-5-hyderabad-hyderabad-k-chandrakala-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:42:55.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-hyd-2013-14-income-tax-officer-ward-2-khammam-smt-thumu-vijaya-rani-khammam</loc>
               <lastmod>2025-04-19T05:42:53.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-shri-sanjeev-malhotra-lucknow</loc>
               <lastmod>2025-04-19T16:22:07.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-mum-2014-14-asst-cit-cc-43-mumbai-khirad-zaidi-mumbai</loc>
               <lastmod>2025-04-21T17:50:37.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-kol-2013-14-d-c-i-t-cc-xxviii-kol-kolkata-m-s-binani-industries-ltd-kolkata</loc>
               <lastmod>2025-04-21T10:50:29.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-del-2014-14-winspir-communication-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T09:42:04.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-del-2015-14-h-l-warehousing-corporation-meerut-acit-meerut</loc>
               <lastmod>2025-04-14T09:42:05.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-chandi-2016-14-acit-sangrur-m-s-ram-kumar-govt-contractor-sangrur</loc>
               <lastmod>2025-04-15T14:56:20.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-chandi-2014-14-tarlochan-singh-mandi-gobindgarh-ito-mandi-gobindgarh</loc>
               <lastmod>2025-04-15T14:56:20.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-chandi-2015-14-hycron-electronics-solan-ito-baddi</loc>
               <lastmod>2025-04-15T14:56:21.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-chny-2015-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukkottai-acit-thanjavur</loc>
               <lastmod>2025-04-12T10:49:06.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-chny-2016-14-regen-infrastructure-amp-services-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:42:00.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-chny-2014-14-dcit-chennai-chettinad-cement-corporation-ltd-chennai</loc>
               <lastmod>2025-04-12T09:28:02.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-chny-2012-14-dcit-chennai-m-s-chettinad-cement-corp-ltd-chennai</loc>
               <lastmod>2025-04-12T09:28:02.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-chny-2012-14-m-s-chettinad-cement-corporation-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:02.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-chny-2012-14-dcit-chennai-m-s-chettinad-cement-corp-ltd-chennai</loc>
               <lastmod>2025-04-12T09:28:02.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-chny-2015-14-acit-trichy-a-kokila-trichy</loc>
               <lastmod>2025-04-12T09:28:03.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-chny-2016-14-dcit-tiruppur-india-dyeing-private-ltd-tiruppur</loc>
               <lastmod>2025-04-12T09:56:03.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-chny-2016-14-dcit-tiruppur-s-r-g-apparels-private-ltd-tiruppur</loc>
               <lastmod>2025-04-12T09:56:03.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-217-chny-2015-24-s-ramanathan-thanjavur-jcit-thanjavur</loc>
               <lastmod>2025-04-12T09:56:04.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-chny-2016-24-yelchur-venkata-kotiah-chetty-charities-chennai-jcit-osd-chennai</loc>
               <lastmod>2025-04-12T08:35:06.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3878-mum-2012-14-ito-20-1-2-mumbai-geetanjali-exports-mumbai</loc>
               <lastmod>2025-04-13T16:42:00.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-asr-2014-14-m-s-rajeshwar-kaur-muktsar-punjab-the-income-tax-officer-muktsar</loc>
               <lastmod>2025-04-17T05:28:33.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-bang-2012-14-mercedes-benz-research-and-development-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-mum-2015-14-devyani-bharat-desai-mumbai-ito-wd-14-3-1-mumbai</loc>
               <lastmod>2025-04-19T21:36:10.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2551-del-2012-14-western-india-shipyard-ltd-goa-ito-new-delhi</loc>
               <lastmod>2025-04-18T11:28:46.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-kol-2013-14-i-t-o-wd-1-1-kolkata-kolkata-m-s-chandra-proteco-ltd-kolkata</loc>
               <lastmod>2025-04-21T07:36:27.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-bang-2014-14-m-s-davangere-nirmithi-kendra-davangere-assistant-commissioner-of-income-tax-circle1-davangere</loc>
               <lastmod>2025-04-17T16:07:42.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-774-pun-2014-14-deputy-commissioner-of-income-tax-kirloskar-oil-engine-ltd-pune</loc>
               <lastmod>2025-04-14T04:28:01.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-pun-2013-14-m-s-sai-venkata-construction-pune-asst-cit-circle-9-pune</loc>
               <lastmod>2025-04-14T04:21:06.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-pun-2013-14-jcit-range-1-solapur-m-s-kothari-industries-solapur</loc>
               <lastmod>2025-04-14T04:21:07.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-pun-2011-14-shri-namdeo-chimaji-zinjurde-pune-income-tax-officer-cib-2-pune-pune</loc>
               <lastmod>2025-04-14T04:21:01.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-pun-2011-14-shri-balkrishna-chimaji-zinjurde-pune-ito-cib-3-pune-pune</loc>
               <lastmod>2025-04-14T04:21:01.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2139-chny-2015-14-r-chandrasekaran-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T09:28:04.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-mum-2014-14-udhavdas-mohandas-rupchandani-ulhasnagar-asst-cit-cen-cir-1-thane</loc>
               <lastmod>2025-04-16T11:21:28.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5189-mum-2014-14-acit-25-3-mumbai-uday-mahadev-ghare-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5598-mum-2014-14-asst-cit-19-3-mumbai-vernan-p-trust-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-mum-2013-14-acit-19-3-mumbai-vikram-sharad-phadnis-mumbai</loc>
               <lastmod>2025-04-16T11:21:32.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-mum-2013-14-vimal-m-lodha-mumbai-ito-wd-25-2-4-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-2007-14-m-s-span-diagnostics-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2025-04-16T07:28:29.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-ahd-2011-14-the-acit-gandhinagar-circle-gandhinagar-m-s-gujarat-safai-kamdar-vikas-nigam-gandhinagar</loc>
               <lastmod>2025-04-16T07:35:29.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6014-mum-2013-14-ito-9-1-1-mumbai-ang-trading-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T05:21:24.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-hyd-2014-14-predict-technologies-i-private-limited-hyderabad-acit-circle-16-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-16T04:07:25.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-535-ahd-2012-16-the-dcit-central-circle-2-surat-shri-shyamlal-g-bhandari-surat</loc>
               <lastmod>2025-04-13T09:28:03.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-del-2013-14-dcit-new-delhi-m-s-hewitt-associates-i-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-18T06:57:02.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6120-del-2013-14-ito-new-delhi-sh-harsh-gupta-new-delhi</loc>
               <lastmod>2025-04-18T06:57:03.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5202-del-2012-14-dcit-new-delhi-m-s-philip-morris-services-india-s-a-india-branch-office-new-delhi</loc>
               <lastmod>2025-04-16T16:28:31.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-hyd-2012-14-gvk-oil-amp-gas-limited-secunderabad-the-asst-director-of-income-tax-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-19T08:56:51.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-hyd-2013-14-mr-b-shivram-krishna-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T08:56:50.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-hyd-2014-14-balaji-railroad-systems-limited-hyderabad-asst-cit-circle-1-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:14:53.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-hyd-2015-14-prism-tv-private-limited-hyd-hyderabad-dcit-circle-16-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:14:54.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-hyd-2015-14-dcit-circle-17-1-hyderabad-hyderabad-divyasree-nsl-infrastructure-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:14:54.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-hyd-2015-14-shankar-reddy-saddi-hyd-hyderabad-ito-ward-11-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:14:53.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-chny-2015-14-sai-televisions-ltd-chennai-ito-kolkata</loc>
               <lastmod>2025-04-12T07:14:07.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-chny-2015-14-sai-televisions-ltd-chennai-ito-kolkata</loc>
               <lastmod>2025-04-12T07:14:07.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2375-chny-2014-14-valco-friction-materials-india-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2025-04-12T08:21:03.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-pun-2015-14-paresh-pritamlal-mehta-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T04:14:05.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-pun-2013-14-anil-khatri-pune-ito-international-taxation-pune</loc>
               <lastmod>2025-04-14T04:14:02.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-chny-2015-14-tamilnadu-medical-plant-amp-herbal-medicine-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:21:00.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-chny-2015-14-j-raijiniganth-theni-ito-theni</loc>
               <lastmod>2025-04-12T08:21:02.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2130-chny-2015-14-rani-meyyammai-towers-owner-apos-s-association-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:14:05.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-chny-2015-14-panasonic-india-private-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:49:01.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-ahd-2015-24-shri-amarjitsingh-d-randhawa-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
               <lastmod>2025-04-12T09:35:07.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-chandi-2013-14-m-s-visions-today-chandigarh-add-cit-chandigarh</loc>
               <lastmod>2025-04-14T10:14:11.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-chandi-2010-14-sh-kiranjit-passi-banur-ito-rajpura</loc>
               <lastmod>2025-04-14T10:14:11.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-chandi-2014-14-acit-chandigarh-m-s-punjab-information-amp-communication-technology-corporation-ltd-chandigarh</loc>
               <lastmod>2025-04-14T10:21:00.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-chandi-2015-14-malkiat-singh-sangrur-ito-sangrur</loc>
               <lastmod>2025-04-14T10:14:10.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-hyd-2013-14-m-s-steadfast-corporation-ltd-hyderabad-acit-hyderabad</loc>
               <lastmod>2025-04-14T11:21:07.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-hyd-2012-14-akkineni-annapurna-charitable-trust-hyderabad-director-of-income-tax-exemptions-hyderabad</loc>
               <lastmod>2025-04-14T11:21:07.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-chny-2015-14-dcit-chennai-ashraf-abdul-rahman-buhari-chennai</loc>
               <lastmod>2025-04-12T12:21:11.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-95-chny-2015-23-ashraf-abdul-rahman-buhari-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:21:11.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-chny-2014-14-wellshine-granites-p-ltd-thiruvallur-acit-chennai</loc>
               <lastmod>2025-04-12T12:21:11.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-chny-2015-14-s-venkatachalam-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-04-12T12:28:02.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-chny-2015-14-d-rajaraman-chennai-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-chny-2014-14-p-thangavel-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:04.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-chny-2014-14-p-thangavel-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:04.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2186-chny-2014-14-t-abdul-wahid-educational-society-chennai-ddit-chennai</loc>
               <lastmod>2025-04-12T12:28:00.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-chny-2015-14-dcit-tambaram-a-ramamurthy-chennai</loc>
               <lastmod>2025-04-12T10:00:11.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8415-mum-2011-14-mala-ranjit-bhavnani-mumbai-ito-12-2-2-mumbai</loc>
               <lastmod>2025-04-12T12:00:00.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-del-2010-14-ito-new-delhi-m-s-nishit-fincap-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:49:53.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-del-2014-14-dcit-new-delhi-m-s-moon-buildtech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-del-2014-14-neha-godhwani-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5339-del-2013-14-mr-manjeet-singh-basi-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3541-mum-2014-14-bnp-paribas-sa-mumbai-addl-cit-it-rg-3-mumbai</loc>
               <lastmod>2025-04-21T12:09:25.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4608-mum-2013-14-united-home-entertainment-p-ltd-mumbai-dcit-7-3-mumbai</loc>
               <lastmod>2025-04-21T12:09:21.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-jpr-2015-14-dcit-jaipur-rajasthan-state-ganganagar-sugar-mills-ltd-jaipur</loc>
               <lastmod>2025-04-22T06:16:15.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-chandi-2015-14-m-s-ashoka-impex-plot-no-1-income-tax-officer-ward-1-solan</loc>
               <lastmod>2025-04-15T16:49:15.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-chandi-2014-14-m-s-sutlej-contractors-pvt-ltd-ludhiana-assessing-officer-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-15T16:49:13.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-chandi-2014-14-ito-mandi-gobindgarh-smt-kailashwati-aggarwal-huf-mandi-gobindgarh</loc>
               <lastmod>2025-04-15T16:49:14.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-bang-2013-14-dcit-m-s-amba-research-india-pvt-ltd</loc>
               <lastmod>2025-04-17T08:35:40.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5992-mum-2012-14-d-c-i-t-3-1-mumbai-ashish-estates-amp-properties-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:28:01.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5767-mum-2012-14-ashish-estates-amp-properties-p-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-04-14T14:28:02.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-mum-2015-14-merck-ltd-mumbai-dcit-7-2-1-mumbai</loc>
               <lastmod>2025-04-16T07:42:27.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-mum-2014-14-interoute-communications-ltd-mumbai-ddit-it-rg-3-1-mumbai</loc>
               <lastmod>2025-04-16T07:42:28.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2849-ahd-2011-14-smt-shyama-sanjay-shah-surat-the-dy-cit-cent-circle-1-surat</loc>
               <lastmod>2025-04-16T07:42:29.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-maa-highways-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:03.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-mum-2014-14-dcit-cir-3-3-mumbai-siro-clinpharm-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T08:35:26.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-hyd-2014-14-k-t-mahi-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-175-mum-2015-24-shree-maheshwar-hydel-power-corporation-dcit-7-2</loc>
               <lastmod>2025-04-12T00:14:04.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-chny-2015-14-p-ragunathan-salem-acit-salem</loc>
               <lastmod>2025-04-12T19:28:05.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-chny-2014-14-k-s-ravikumar-coimbatore-acit-trichy</loc>
               <lastmod>2025-04-12T19:28:06.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-chny-2014-14-k-s-ravikumar-coimbatore-acit-trichy</loc>
               <lastmod>2025-04-12T19:28:06.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-chny-2015-14-wardex-pharmaceuticals-pvt-ltd-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T19:28:00.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-chny-2014-14-sodecia-india-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:56:05.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-chny-2014-14-sodecia-india-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:56:06.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-chny-2014-14-m-s-abi-showatech-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:35:04.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-ahd-2012-14-the-acit-gnr-circle-gandhinagar-m-s-gujarat-state-petronet-ltd-gandhinagar</loc>
               <lastmod>2025-04-12T12:42:00.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-chny-2015-14-kwality-spinning-mills-p-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T08:42:02.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-chny-2016-24-emperor-textiles-p-ltd-tiruppur-dcit-tiruppur</loc>
               <lastmod>2025-04-12T08:42:03.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-coch-2016-24-m-s-eurotech-maritime-academy-cochin-the-adcit-tds-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-coch-2016-24-m-s-eurotech-maritime-academy-cochin-the-adcit-tds-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5477-mum-2012-14-d-c-i-t-c-c-7-mumbai-samartha-development-corporation-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6703-mum-2013-14-ito-14-3-3-mumbai-munchershaw-p-toddywala-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3129-mum-2013-14-taurian-engineering-p-ltd-mumbai-jcit-osd-4-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4089-mum-2012-14-dcit-8-1-mumbai-enercon-india-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3250-mum-2013-14-asst-cit-4-3-mumbai-svg-fashions-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7174-mum-2013-14-dcit-10-3-mumbai-uti-technology-services-ltd-navi-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3871-mum-2014-14-just-lifestyle-p-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4146-mum-2014-14-dcit-10-2-mumbai-general-mills-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-mum-2014-14-jaycee-homes-ltd-mumbai-ito-8-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-chny-2015-14-dcit-tiruppur-g-v-g-industries-pvt-ltd-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6139-del-2013-14-dcit-new-delhi-sh-navneet-kapoor-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-del-2011-14-acit-meerut-shri-nikhil-gupta-meerut</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3004-del-2013-14-dcit-uttrakhand-m-s-delta-power-solution-india-pvt-ltd-uttrakhand</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-del-2010-14-ito-new-delhi-m-s-namedi-leasing-amp-finance-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5403-del-2012-14-dcit-new-delhi-m-s-n-amp-n-chopra-consultants-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5873-del-2015-14-m-s-swami-hitech-projects-ltd-new-delhi-addl-cit-faridabad</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-coch-2014-14-shri-ramachandra-pai-kanhandad-the-ito-kasargode</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-coch-2016-14-m-s-mathewsons-agencies-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-coch-2010-14-sri-c-a-abdulkhader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-228-mum-2014-23-walchand-people-first-ltd-mumbai-acit-2-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-coch-2014-14-dcit-calicut-m-s-alhind-tours-and-travels-p-ltd-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-coch-2014-14-m-s-salamath-hajj-group-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-coch-2014-14-m-sal-hind-tours-amp-travels-p-ltd-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-coch-2014-14-m-s-kerala-islam-hajj-amp-umrah-services-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-coch-2015-14-m-s-kerala-state-industrial-development-corporation-ltd-trivandrum-the-jt-cit-trivandrum</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-coch-2015-14-amala-cancer-research-centre-society-trichur-the-cit-trichur</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-coch-2015-14-m-s-kumarakom-lake-resort-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-coch-2013-16-acit-kannur-sri-p-p-ummerkutty-kannur</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-del-2013-16-m-s-general-copy-house-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-mum-2013-14-adit-e-rg-i-mumbai-mehta-charity-trust-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4516-mum-2013-14-ito-18-3-3-mumbai-ratnakar-laxman-chawla-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5040-mum-2011-14-ashwin-s-dani-mumbai-acit-10-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7982-mum-2010-14-satyaprakash-singh-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3447-mum-2004-14-m-s-icici-bank-ltd-mumbai-the-dy-cit-rg-3-1</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3415-mum-2004-14-the-dy-cit-rg-3-1-mumbai-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-mum-2013-14-ito-11-2-2-mumbai-dr-dhruman-desai-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8893-mum-2010-14-ajmera-enterprises-mumbai-acit-rg-12-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3025-mum-2012-14-nidhivan-investments-amp-trading-co-p-ltd-mumbai-asst-cit-osd-cir-2-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6465-mum-2013-14-acit-11-1-mumbai-eagle-films-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5153-del-2011-14-acit-new-delhi-m-s-vip-growth-fund-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-del-2013-14-acit-new-delhi-m-s-boston-scientific-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2367-del-2012-14-dcit-new-delhi-m-s-gahoi-buildwell-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-del-2010-14-acit-new-delhi-m-s-k-l-khanna-gears-ind-pvt-ltd-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4629-del-2011-14-shri-vijay-kumar-kakkar-prop-saharanpur-ito-saharanpur</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-del-2014-14-smt-kusum-gupta-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6808-del-2013-14-smt-alka-kalra-hisar-ito-hisar</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6806-del-2013-14-sh-sanjeev-kumar-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6295-del-2013-14-ito-new-delhi-m-s-mahajan-industries-p-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6342-del-2012-14-m-g-capital-services-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-del-2013-14-acit-new-delhi-m-s-jaksons-buildwell-p-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-del-2015-14-karshni-metal-store-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6535-del-2013-14-acit-new-delhi-m-s-klj-plasticizers-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-chny-2014-14-acit-coimbatore-sharadha-terry-products-ltd-mettupalayam</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-chny-2014-14-k-p-r-mill-limited-chennai-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-chny-2016-14-lakshmi-cargo-company-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-chny-2015-14-dcit-chennai-cauvery-stone-impex-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-chny-2014-14-acit-chennai-m-s-medopharm-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-chny-2015-14-acit-pondicherry-m-sougoumarin-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-chny-2013-14-poshak-industries-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-chny-2015-14-ge-healthcare-bio-sciences-limited-india-branch-office-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-chny-2014-14-susee-motors-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-chny-2015-14-chella-software-pvt-ltd-madurai-acit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-chny-2015-14-the-investment-trust-of-india-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-chny-2012-14-acit-chennai-m-s-vishranthi-realty-services-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-chny-2016-14-dong-a-india-automotive-pvt-limited-kancheepuram-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-chny-2014-14-roshanlal-classics-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2061-chny-2015-14-dcit-chennai-harshad-v-doshi-chennai</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-chny-2015-14-dcit-chennai-harshad-v-doshi-chennai</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2942-chny-2014-14-dcit-coimbatore-kpr-mill-limited-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-chny-2014-14-susee-trucks-p-ltd-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-chny-2014-14-susee-cars-p-ltd-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-chny-2014-23-alstom-t-amp-d-india-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-chny-2014-23-sri-krishna-gana-sabha-trust-chennai-adit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3283-mum-2013-14-apm-terminals-india-p-ltd-formlerly-know-as-maersk-india-p-ltd-mumbai-asst-cit-rg-6-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5861-mum-2013-14-ito-2-1-4-mumbai-bharati-shipping-amp-dredging-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-mum-2012-14-ito-it-tds-3-mumbai-bightree-entertainment-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-bil-2013-16-smt-madhu-agrawal-raipur-cg-asstt-commissioner-of-income-tax-circle1-2-raipur-cg</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-25-del-2013-23-shri-rakesh-kumar-agarwal-hapur-ito-hapur</loc>
               <lastmod>2025-07-10T12:05:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-del-2013-14-mr-pramod-chauhan-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5054-del-2013-14-acit-new-delhi-m-s-raj-katha-products-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5052-del-2013-14-acit-new-delhi-m-s-raj-katha-products-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5240-del-2013-14-sh-ram-kripal-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-del-2013-14-nigmendra-singh-bulandshahr-acit-bulandshahr</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2434-del-2011-14-ito-rampur-sh-rajeev-singhal-rampur</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-del-2014-14-ito-tds-moradabad-district-homeopathic-chikitsa-adhikari-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2993-del-2013-14-ito-new-delhi-m-s-economy-sales-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-del-2014-14-ito-tds-moradabad-executive-engineer-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1957-del-2012-14-m-s-mayur-electrical-industries-pvt-ltd-uttar-pradesh-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-nag-2010-14-m-s-chandak-construction-girls-high-school-chowk-amaravati-commissioner-of-income-tax-iii-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ran-2014-14-rajput-vichar-manch-charitable-trust-cit</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-ran-2015-14-m-s-rungta-project-ltd-kolkata-dcit-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-ran-2016-14-shyam-sunder-kedia-ranchi-acit-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4748-mum-2011-14-asst-cit-6-1-mumbai-instant-holding-ltd-successor-to-instant-trading-amp-investment-co-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4593-mum-2011-14-instant-holdings-ltd-successor-to-instant-trg-amp-invt-co-mumbai-asst-cit-cir-6-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5427-mum-2015-14-imperial-imp-amp-exp-mumbai-ito-20-1-5-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7291-mum-2013-14-narendra-n-khandelwal-mumbai-ito-wd-16-12-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5426-mum-2012-14-acit-cen-cir-2-mumbai-parashuram-maganlal-amin-gujrat</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6487-mum-2013-14-dcit-osd-8-2-mumbai-prashant-mangesh-kamat-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ahd-2015-14-shri-dinesh-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/f-m-farook-proprietor-r-f-exports-the-agricultural-income-tax-commercial-tax-officer-commercial-taxes-kuthiyathode-alappuzha-and-the-deputy-commissioner-appeals-commercial-tax-complex-asramam-p-o-kollam-11229</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-vyapari-vyvasayi-ekopana-samithi-malappuram-district-committee-represented-by-its-general-secretary-e-k-abdulla-cheri-s-o-muhammed-the-commissioner-of-commercial-taxes-thiruvananthapuram-and-the-assistant-commissioner-of-commercial-taxes-malappuram-and-the-commercial-tax-officer-malappuram-and-the-commercial-tax-officer-manjeri-malappuram-district-and-the-commercial-tax-officer-nilambur-malappuram-district-and-the-commercial-tax-officer-perinthalmanna-malappuram-district-and-the-commercial-tax-officer-ponnani-malappuram-district-and-the-commercial-tax-officer-tirur-malappuram-district-and-the-commercial-tax-officer-tirurangadi-malappuram-district-and-the-commercial-tax-officer-kottakkal-malappuram-district-8040</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/triprangode-service-co-operative-bank-limited-the-income-tax-officer-ward-no-1-and-the-commissioner-of-income-tax-appeals-kozhikode-8229</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-malankara-marthoma-syrian-church-sabha-office-the-income-tax-officer-and-the-income-tax-officer-tds-9519</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/md-sayeed-deputy-commissioner-of-income-tax-central-circle-1-356-2002-357-2002</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-suru-bhaskar-rao-commissioner-of-income-tax-orissa-bhubaneswar-and-another-16-17-18-19-20-and-21-of-2005</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-kumar-chaudhary-and-ram-babu-roy-income-tax-appellate-tribunal-patna-bench-and-commissioner-of-income-tax-ii-patna-and-commissioner-of-income-tax-appeals-i-central-revenue-building-beerchand-patel-path-patna-and-assistant-commissioner-of-income-tax-central-circle-2-patna-537-2007-538-2007</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-kumar-chaudhary-and-ram-babu-roy-income-tax-appellate-tribunal-patna-bench-patna-and-commissioner-of-income-tax-ii-patna-and-commissioner-of-income-tax-appeals-i-central-revenue-building-beerchand-patel-path-patna-and-assistant-commissioner-of-income-tax-central-circle-2-patna-537-2007-538-2007</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/111-2005</loc>
               <lastmod>2025-09-18T07:00:55.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/salarpuria-properties-private-limited-and-millennia-infrastructure-private-limited-and-millennia-realtors-private-limited-and-confederation-of-real-estate-developer-s-associations-of-india-u2013-karnataka-union-of-india-and-central-board-of-direct-taxes-and-department-of-industrial-policy-and-promotion-ministry-of-commerce-and-industry-government-of-india-3574-2010</loc>
               <lastmod>2025-09-18T06:56:57.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-jodh-2015-23-m-s-shri-laxmi-nathji-bacchat-aam-s-s-ltd-jodhpur-ito-jaisalmer</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-jodh-2015-23-mehrangarh-museum-trust-jaipur-acit-exemption-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-jodh-2015-23-mehrangarh-museum-trust-jaipur-acit-exemption-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-jodh-2015-14-smt-mamta-luniya-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-jodh-2014-14-anaesthesia-society-sriganganagar-cit-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-jodh-2014-14-smt-bhawana-soni-jodhpur-ito-jaisalmer</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-jodh-2014-14-ito-udaipur-shri-sajjan-singh-chouhan-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-jodh-2014-14-balar-fabrics-private-limited-pali-cit-i-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-jodh-2015-14-aadi-foundation-charitable-trust-jodhpur-cit-exemptions-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-jodh-2014-14-acit-udaipur-m-s-amarjyoti-granites-india-p-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-jodh-2014-14-acit-udaipur-m-s-advent-age-education-foundation-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-jodh-2014-14-smt-madan-hiran-banswara-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-jodh-2014-14-shri-shambhu-lal-hiran-banswara-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-jodh-2015-14-acit-exemption-jodhpur-mehrangarh-museum-trust-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-pan-2015-14-the-income-tax-officer-ward-3-margao-margao-m-s-laxmi-narcinva-urban-co-op-society-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-the-deendayal-nagari-sahakari-pathasauntha-maryadit-bicholim</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-the-deendayal-nagari-sahakari-pathasauntha-maryadit-bicholim</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-vaishya-urban-co-op-credit-society-ltd-mapusa</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-sankhali-urban-co-op-credit-society-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-shiroda-urban-co-op-credit-society-ltd-ponda</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-sankhali-urban-co-op-credit-society-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-pan-2015-14-shri-gautam-shamrao-gawane-belgaum-the-assistant-commissioner-of-income-tax-circle-2-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-jodh-2014-14-acit-udaipur-m-s-bohra-industries-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-jodh-2014-14-acit-udaipur-m-s-ravi-infra-build-project-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-jodh-2016-14-bikaner-medical-amp-education-society-jodhpur-ito-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-jodh-2015-14-ito-exemptions-bikaner-m-s-krishi-upaj-mandi-samiti-sadulshahar</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-jodh-2015-14-acit-jodhpur-m-s-shree-ram-industries-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-jodh-2015-14-dcit-barmer-shri-gawal-das-mehta-jaisalmer</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-jodh-2015-14-dcit-bhilwara-m-s-fashion-suitings-pvt-ltd-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-jodh-2015-14-ito-udaipur-shri-karan-singh-babel-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-jodh-2015-14-ito-udaipur-m-s-kalpana-nursing-home-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-jodh-2015-14-acit-jodhpur-m-s-makers-mart-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-jodh-2015-14-m-s-shree-choudhary-transport-co-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-jodh-2015-14-dilip-singh-rathore-bhilwara-ito-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-jodh-2015-14-dcit-bikaner-m-s-hanumangarh-kendriya-sahakari-bank-ltd-hanumangarh-junction</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-35-pan-2015-16-the-deputy-commissioner-of-income-tax-central-circle-panaji-panaji-m-s-muktar-minerals-pvt-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-viz-2013-14-the-acit-circle-1-1-vijayawada-sri-merugu-venkata-reddy</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-viz-2013-14-the-acit-circle-1-1-vijayawada-the-k-c-p-ltd-chennai</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-viz-2013-14-m-s-jayalakshmi-fertilisers-tanuku-the-addl-cit-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-viz-2013-14-bandreddi-venkateswara-rao-the-ito-ward-1-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-viz-2012-14-the-ito-ward-2-1-guntur-guntur-m-s-new-sarika-cotton-traders-guntur</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-viz-2012-14-the-acit-circle-1-1-vijayawada-vijayawada-m-s-sri-padmavathi-transports-jaggaiahpet</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-viz-2015-14-yenisetty-sai-prasad-rao-edlapadu-the-ito-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-viz-2014-14-the-ito-ward-1-eluru-shri-kanigolla-sudheer-eluru</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-viz-2015-14-vizag-defence-academy-educational-society-visakhapatnam-the-dcit-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-viz-2014-14-the-acit-circle-6-1-visakhapatnam-andhra-university-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-viz-2012-14-sri-yandra-subba-rao-eluru-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-viz-2012-14-sri-kodi-ananda-rao-eluru-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-67-viz-2013-23-shri-tammana-suryanarayana-machilipatnam-the-ito-ward-1-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-65-viz-2013-23-shri-kollipara-subrahmanyam-machilipatnam-the-ito-ward-1-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-39-viz-2014-23-k-sudheer-eluru-the-ito-eluru</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-viz-2014-23-m-s-andhra-university-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-2-d-and-h-enterprises-195-2016</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/batra-palace-p-limited-commissioner-of-income-tax-aayakar-bhawan-rishi-nagar-ludhiana-punjab-56</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-hmt-bhavan-bellary-road-bangalore-and-the-income-tax-officer-tds-ward-aayakar-bhavan-sedam-road-gulbarga-gulbarga-electricity-supply-company-ltd-438-2012</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/187</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-6-and-the-assistant-commissioner-of-income-tax-central-cirlce-1-3-sobha-space-p-ltd-686-2015</loc>
               <lastmod>2025-09-18T07:06:35.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-assistant-commissioner-of-income-tax-alvares-thomas-658-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-6-central-revenue-buildings-queens-road-bangalore-u2013-560-001-and-the-dy-commissioner-of-income-tax-central-circle-12-3-bangalore-silver-software-pvt-ltd-679-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-c-r-buildings-queens-road-bangalore-560-001-and-assistant-commissioner-of-income-tax-circle-11-4-bangalore-ind-sing-developers-p-ltd-541-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-patiala-punjab-tractors-ltd-600</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3377-del-2011-14-acit-new-delhi-shri-vikrant-puri-new-delhi</loc>
               <lastmod>2025-04-14T09:42:05.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-bang-2015-23-software-ag-bangalore-technologies-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-130-mum-2013-23-allied-instruments-pvt-ltd-mumbai-deputy-comm-of-income-tax-9-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-mum-2012-23-kothari-development-corporation-mumbai-acit-16-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3242-mum-2013-14-arjun-d-chhabria-mumbai-acit-19-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6377-mum-2011-14-anil-c-kilachand-mumbai-acit-cir-8-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5721-mum-2013-14-kothari-development-corporation-mumbai-acit-16-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4120-mum-2012-14-kamat-hotels-india-ltd-mumbai-addl-cit-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5358-mum-2012-14-dcit-cen-cir-36-mumbai-ackruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5302-mum-2012-14-mintu-sayermal-jain-mumbai-ito-wd-16-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-mum-2014-14-dcit-4-3-mumbai-kotak-securities-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-mum-2014-14-kotak-securities-ltd-mumbai-addl-cit-rg-4-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4314-mum-2012-14-d-c-i-t-9-1-mumbai-allied-instrument-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5801-mum-2013-14-shri-ashwin-s-mehta-mumbai-acit-central-circle-23-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-mum-2012-14-dcit-8-1-mumbai-aqua-logistics-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5264-mum-2014-14-ito-15-3-3-mumbai-airport-authority-of-india-staff-co-op-credit-society-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5336-mum-2013-14-acit-15-3-mumbai-arkade-bhoomi-enterprises-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-mum-2014-14-acit-cc-39-mumbai-angchekar-land-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-mum-2014-14-acit-cc-39-mumbai-krishna-land-realty-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-mum-2012-14-amardeep-singh-arora-mumbai-asst-cit-20-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-mum-2014-14-prime-wovens-ltd-mumbai-dcit-cir-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4450-mum-2014-14-rustom-homi-vakil-mumbai-acit-cir-12-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-jpr-2012-14-ito-kota-shri-harish-kumar-sachdeva-kota</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-jpr-2013-14-genus-power-infrastructures-ltd-jaipur-addl-cit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-jpr-2013-14-dcit-jaipur-mahender-kumar-bader-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-773-jpr-2013-14-radha-mohan-maheshwari-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-jpr-2014-14-laxamn-ram-jat-ajmer-ito-kishangarh</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5777-del-2013-14-rnb-overseas-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-del-2010-14-m-s-mohan-diary-bulandshahr-ito-bulandshahr</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4085-del-2014-14-dcit-new-delhi-m-s-rajasthan-global-securities-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5779-del-2013-14-ito-new-delhi-sh-pradeep-aggarwal-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-del-2010-14-acit-new-delhi-sh-pramode-kumar-gupta-delhi</loc>
               <lastmod>2025-12-25T07:26:03.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/official-liquidator-of-kirloskar-investments-and-finance-limited-in-liqn-chief-commissioner-of-income-tax-bangalore-1433-2014</loc>
               <lastmod>2025-12-25T07:50:25.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/janahitha-credit-co-operative-society-limited-the-income-tax-officer-ward-6-2-3-and-the-additional-commissioner-of-income-tax-range-6-2-and-the-commissioner-of-income-tax-appeals-vi-and-the-commissioner-of-income-tax-bangalore-5762-2015</loc>
               <lastmod>2025-12-25T07:50:25.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-del-2013-16-ito-new-delhi-sh-pawan-kumar-behal-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-jpr-2015-14-acit-kota-instrumentation-limited-kota</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-jpr-2015-14-ito-jaipur-rupali-dhingra-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-jpr-2013-14-hari-narain-parwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-jpr-2012-14-m-s-gopal-das-khandelwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-jpr-2014-14-gvk-jaipur-expressway-p-ltd-jaipur-acit-tds-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-jpr-2012-14-smt-pushpa-gupta-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-jpr-2014-14-ito-kota-tara-chand-gupta-kota</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-bang-2011-14-hewlett-packard-india-software-operation-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-bang-2012-14-telelogic-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-bang-2015-14-sri-prashant-singh-bangalore-ito-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-bang-2012-14-canara-bank-bangalore-addl-c-i-t-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-bang-2010-14-jcit-bangalore-m-s-canara-bank-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-bang-2010-14-canara-bank-bangalore-jcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-bang-2013-14-the-senate-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-tiku-income-tax-officer-ward-no-1-1-gurgaon-4463</loc>
               <lastmod>2025-12-25T08:00:24.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-78-hyd-2015-23-ito-ward-6-5-hyderabad-hyderabad-k-chandrakala-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6814-mum-2012-14-metmin-investment-and-trading-p-ltd-mumbai-dcit-3-2</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6813-mum-2012-14-metmin-investment-and-trading-p-ltd-mumbai-dcit-3-2</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-mum-2010-14-metmin-finance-and-holdings-p-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6811-mum-2012-14-metmin-finance-and-holdings-p-ltd-mumbai-ito-3-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-mum-2014-14-ito-tds-osd-rg-2-mumbai-mpg-india-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-kol-2013-14-at-amp-s-india-private-limited-karnataka-addl-c-i-t-range-11-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-kol-2012-14-jcit-osd-circle-8-kolkata-kolkata-m-s-sicpa-india-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-kol-2012-14-shib-shankar-ghosh-north-24-parganas-ito-ward-49-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-kol-2009-14-m-s-park-international-kolkata-ito-ward-32-3-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-kol-2013-14-biswas-medical-centre-kolkata-d-c-i-t-cir-55-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-kol-2013-14-bodrul-jamal-prop-bodrul-enterprise-murshidabad-i-t-o-wd-1-murshidabad-murshidabad</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-kol-2013-14-bhola-nath-shah-kolkata-i-t-o-wd-51-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-kol-2011-14-dcit-circle-6-kolkata-kolkata-uco-bank-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-kol-2013-14-smt-alpana-saha-l-h-of-late-p-k-saha-burdwan-a-c-i-t-cir-2-burdwan-burdwan</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-kol-2012-14-md-mudassar-nazar-laskar-north-24-parganas-ito-ward-50-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-kol-2015-24-ito-wd-36-2-kolkata-kolkata-surat-prakash-brahmbhatt-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6149-del-2013-14-cj-international-hotels-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-del-2014-14-dcit-new-delhi-m-s-frick-india-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5788-del-2015-14-kumar-traders-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-del-2011-14-ito-new-delhi-sh-dinesh-kumar-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5820-del-2013-14-dcit-new-delhi-m-s-c-l-educate-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5295-del-2013-14-smt-sunita-gupta-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-del-2012-14-acit-new-delhi-m-s-essel-shyam-communication-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3265-del-2008-14-essel-shyam-communication-ltd-new-delhi-acit-cc-2-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-del-2014-14-smt-chaya-sinha-new-delhi-acit-faridabad</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4199-del-2013-14-dcit-new-delhi-m-s-digital-radio-del-broadcasting-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5618-del-2013-14-acit-new-delhi-shri-atul-kumar-mittal-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5619-del-2013-14-acit-new-delhi-shri-atul-kumar-mittal-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-del-2013-14-american-express-india-private-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-del-2014-14-ito-new-delhi-sh-chetan-chandana-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-kol-2012-14-dcit-cc-xvi-kolkata-kolkata-shree-ram-electrocast-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-kol-2012-14-shree-ram-electrocast-private-limited-kolkata-dcit-central-circle-xvi-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-kol-2012-14-ito-ward-9-3-kolkata-kolkata-m-s-cygnus-developers-i-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-kol-2009-14-stewarts-amp-lloyds-of-india-limited-kolkata-commissioner-of-income-tax-kol-i-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-kol-2013-14-d-c-i-t-cir-3-kolkata-kolkata-m-s-the-peerless-general-finance-amp-investment-co-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-kol-2012-14-century-enka-limited-pune-acit-circle-1-mumbai-pune</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-kol-2009-14-amar-nath-shroff-kolkata-dy-commissioner-of-income-tax-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-kol-2007-14-ito-ward-2-2-paschim-medinipur-m-s-krishna-trading-paschim-medinipur</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-kol-2015-14-tata-metaliks-ltd-kolkata-ito-wd-3-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-s-precision-machines-p-limited-commissioner-of-income-tax-aayakar-bhawan-rishi-nagar-ludhiana-punjab-475</loc>
               <lastmod>2025-12-25T08:00:24.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shailendra-kumar-and-satyendra-kumar-and-shailesh-kumar-and-sunil-kumar-and-lilavati-devi-and-sujata-kumari-the-union-of-india-ministry-of-finance-department-of-revenue-of-banking-and-the-competent-authority-under-section-3-6-of-the-central-act-13-of-1976-and-the-officer-on-special-duty-competent-authority-and-appellate-authority-under-section-3-a-of-act-13-of-1976-ministry-of-finance-department-of-revenue-and-banking-and-tax-recovery-officer-income-tax-department-patna-and-the-state-of-bihar-home-department-special-section-2348-of-2015</loc>
               <lastmod>2025-12-25T11:50:20.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-3rd-respondent-bank-6557</loc>
               <lastmod>2025-12-25T08:35:18.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-57-del-2015-23-m-s-clifford-chance-london-limited-gurgaon-ddit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5333-del-2013-14-addl-cit-gurgaon-m-s-fairwealth-securities-ltd-gurgaon</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6696-del-2014-14-nirmal-kumar-jain-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3677-del-2010-14-dcit-sonepat-m-s-crystal-phosphates-ltd-sonepat</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-mum-2014-14-dr-dinesh-jain-mumbai-ito-11-2-2-mumbai</loc>
               <lastmod>2025-04-18T01:22:00.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4103-mum-2016-14-ito-33-3-4-mumbai-synergy-infrastructures-mumbai</loc>
               <lastmod>2025-04-18T22:22:12.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-mum-2014-14-dcit-tds-2-2-mumbai-portland-india-outdoor-advertising-pltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-mum-2012-14-globatronix-bombay-p-ltd-mumbai-dcit-cir-8-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5434-mum-2014-14-dcit-2-3-mumbai-dena-bank-mumbai</loc>
               <lastmod>2025-04-18T01:29:05.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3621-mum-2012-14-p-amp-o-nedlloyd-logistics-india-p-ltd-now-merged-with-apm-terminals-india-p-ltd-mumbai-dcit-4-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-rjt-2014-24-shri-jayesh-r-shah-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-5-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-rjt-2015-24-m-s-milly-creation-jetpur-the-assistant-commissioner-of-income-tax-cen-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-89-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-77-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-rjt-2015-23-smt-parulben-k-patel-morbi-the-dy-commr-of-income-tax-morbi-circle-morbi</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-rjt-2016-23-smt-rekhaben-b-vadalia-rajkot-gujarat-the-income-tax-officer-ward-1-2-5-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-498-ahd-2012-16-the-ito-ward-5-3-baroda-m-s-new-ladla-jewellers-baroda</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-573-ahd-2010-16-shri-dinesh-babulal-thakkar-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-rjt-2014-23-m-s-ultra-vision-associates-surendranagar-the-income-tax-officer-ward-2-surendranagar</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ahd-2011-14-the-dcit-circle-2-range-2-ahmedabad-shri-jai-kumar-prabhudas-bajaj-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-ahd-2013-14-setco-auto-pvt-ltd-panchmahal-the-dy-cit-panchmahal-circle-godhra</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2013-14-the-ito-ward-2-anand-the-karamsad-nagrik-co-op-credit-so-ltd-anand</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2512-ahd-2011-14-the-dcit-circle-2-surat-madhusudan-international-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2604-ahd-2011-14-madhusudan-international-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-2009-14-the-acit-circle-1-bhavnagar-shri-jayantkumar-nanalal-patel-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-ahd-2009-14-shri-dayalbhai-k-patel-surat-the-acit-c-c-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-rjt-2015-14-m-s-ultravision-associates-surendranagar-the-income-tax-officer-ward-2-surendranagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-rjt-2013-14-m-s-city-council-of-jetpur-jetpur-the-income-tax-officer-ward-1-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-rjt-2015-14-the-ito-tds-3-jamnagar-sampatlal-badrilal-somani-jamnagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-rjt-2015-14-the-ito-ward-1-2-5-rajkot-gujarat-smt-rekhaben-b-vadalia-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-rjt-2015-14-the-ito-ward-1-2-5-rajkot-gujarat-shri-bharat-l-vadalia-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-rjt-2015-14-the-ito-tds-3-jamnagar-shri-sampatlal-badrilal-somani-jamnagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-rjt-2012-14-shri-umiyashankar-lalji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-rjt-2012-14-shri-mukesh-v-khant-rajkot-gujarat-the-assistant-commissioner-of-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-rjt-2012-14-the-acit-circle-2-jamnagar-shri-sueshchandra-gangadasbhai-kachhadia-jamnagar</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-rjt-2012-14-shri-riten-sarojchandra-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-rjt-2012-14-shri-dhanji-shankarji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-ahd-2013-14-shri-hiteshbhai-dharamshibhai-devani-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ahd-2015-14-bhumihar-brahmin-welfare-association-silvassa-the-cit-valsad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-ahd-2012-14-the-ito-ward-7-1-ahmedabad-nam-group-aslali-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-ahd-2013-14-shri-vallbhabhai-n-lakhani-surat-the-income-tax-officer-ward-8-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-rjt-2014-14-shri-munisuvrat-swami-visha-shrimali-jain-sangh-kutch-rajkot-gujarat-the-commissioner-of-income-tax-i-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5144-mum-2014-14-mehtab-alam-khan-mumbai-ito-21-3-3-mumbai</loc>
               <lastmod>2025-04-12T04:14:06.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2766-mum-2013-14-mayuresh-developers-amp-construction-p-ltd-mumbai-ito-wd-4-2-4-mumbai</loc>
               <lastmod>2025-04-12T04:14:04.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-mum-2013-14-dcit-cir-6-2-mumbai-cncs-facility-solutions-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:56:59.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-mum-2014-14-ito-8-2-4-mumbai-pharmaceutical-research-association-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:56:59.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4906-mum-2015-14-dhadda-diamonds-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-04-19T20:01:11.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5439-mum-2014-14-hi-tech-imaging-p-ltd-mumbai-dcit-osd-rg-8-2-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5357-mum-2011-14-oriental-veneer-products-ltd-mumbai-ito-7-1-1-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-del-2010-14-shitiz-metal-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:36:01.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4613-del-2011-14-v-s-p-stores-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T17:42:30.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4969-mum-2012-14-sanjay-trade-corporation-mumbai-ito-13-3-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7529-mum-2012-14-thio-pharma-mumbai-ito-21-2-4</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-pun-2013-14-ensim-india-pvt-ltd-pune-dcit-circle-1-2-pune</loc>
               <lastmod>2025-04-14T17:35:04.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-pun-2013-14-asst-cit-circle-7-pune-tata-toyo-radiator-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:49:04.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-pun-2013-14-tax-recovery-officer-amp-ao-shri-nitin-v-sharma-pune</loc>
               <lastmod>2025-04-14T16:49:04.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5992-del-2015-14-m-s-prahalad-finance-amp-capital-p-ltd-ghaziabad-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:14:32.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-rjt-2012-14-vastabhai-jethabhai-keshwara-jamnagar-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1604-ahd-2011-14-m-s-vega-jewellery-mumbai-the-dy-cit-navsari</loc>
               <lastmod>2025-04-17T03:42:31.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-ahd-2011-14-the-acit-navsari-circle-navsari-m-s-vega-jewellery-navsari</loc>
               <lastmod>2025-04-17T03:42:32.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-ahd-2012-14-the-dcit-central-circle-1-surat-soly-j-bhesania-surat</loc>
               <lastmod>2025-04-17T00:35:31.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2723-ahd-2012-14-the-acit-circle-5-ahmedabad-prabhudas-kishordas-tobacco-products-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T07:56:06.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-ahd-2012-14-shri-pankaj-babulal-shah-ahmedabad-the-acit-circle-2-ahmedabad</loc>
               <lastmod>2025-04-17T03:42:29.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-ahd-2012-14-sintex-industries-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-04-13T07:56:06.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-ahd-2013-14-the-ito-ward-8-2-ahmedabad-stallion-laboratories-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:33.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-ahd-2013-14-shri-kalpesh-k-kinariwala-surat-the-addl-cit-range-3-surat</loc>
               <lastmod>2025-04-17T04:14:33.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2200-ahd-2012-14-the-ito-ward-4-2-ahmedabad-jalaram-ceramics-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:49:34.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2140-ahd-2012-14-the-dcit-circle-1-ahmedabad-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:34.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-ahd-2015-14-ashphalt-techno-product-mehsana-the-income-tax-officer-ward-1-mehsana</loc>
               <lastmod>2025-04-17T04:14:33.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-ahd-2015-14-shri-tejas-prafulbhai-jolapara-ahmedabad-the-income-tax-officer-ward-5-1-4-old-ward-15-3-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:03.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2649-ahd-2015-14-shri-laxmanbhai-ganpatbhai-patel-huf-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-04-14T01:28:00.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-ahd-2013-14-kalpana-bharatbhai-bodiwala-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-ahd-2012-14-the-acit-vapi-ward-1-vapi-shri-gufran-a-chaudhari-vapi</loc>
               <lastmod>2025-04-14T01:28:00.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-ahd-2013-14-m-s-gajanan-developers-ahmedabad-the-dcit-osd-circle-9-ahmedabad</loc>
               <lastmod>2025-04-14T02:14:07.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-ahd-2013-14-the-ito-tds-4-surat-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-526-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-casting-i-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-487-ahd-2012-16-m-s-sanjay-castings-i-pvt-ltd-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:00.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-ahd-2012-14-the-acit-osd-circle-9-ahmedabad-shri-purshottam-prabhudas-patel-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:04.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-ahd-2012-14-sonata-ceramics-pvt-ltd-himatnagar-the-acit-sabarkantha-circle-himatnagar</loc>
               <lastmod>2025-04-14T01:28:00.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-485-ahd-2012-16-m-s-sanjay-castings-i-pvt-ltd-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:00.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-486-ahd-2012-16-m-s-sanjay-castings-i-pvt-ltd-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-480-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-520-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:01.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-477-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-519-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:01.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-581-ahd-2012-16-shri-mahendrakumar-m-bhatt-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:04.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3348-ahd-2014-14-m-s-shraddha-co-op-housing-society-ltd-surat-the-acit-cpc-bangalore</loc>
               <lastmod>2025-04-13T07:07:02.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-2013-14-bijal-p-shah-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2025-04-17T00:28:36.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-ahd-2014-14-shri-rajubhai-s-patel-anand-the-income-tax-officer-intl-taxn-baroda</loc>
               <lastmod>2025-04-13T07:07:02.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-ahd-2013-14-m-s-vijay-builders-baroda-the-income-tax-officer-ward-3-2-baroda</loc>
               <lastmod>2025-04-17T04:14:33.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-ahd-2012-14-shri-prafulbhai-krushnakant-patel-ahmedabad-the-incoem-tax-officer-ward-6-5-ahmedabad</loc>
               <lastmod>2025-04-17T00:28:36.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3580-ahd-2015-14-shri-dharmesh-m-patel-ahmedabad-the-income-tax-officer-ward-4-2-2-old-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:20.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:20.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-ahd-2015-14-shri-shailesh-keshavlal-shah-patan-the-income-tax-officer-ward-2-patan</loc>
               <lastmod>2025-04-17T03:07:35.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-ahd-2013-14-siddhivinayak-buildcon-pvt-ltd-ahmedabad-the-acit-central-circle-1-4-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:35.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-512-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-506-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-507-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6047-del-2013-14-ito-new-delhi-m-s-secure-synergy-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3128-del-2014-14-jindal-steel-amp-power-ltd-new-delhi-acit-hisar</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-198-del-2015-23-m-s-morgan-securities-amp-credits-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-877-jpr-2011-14-acit-sikar-m-s-shri-modi-levigated-kaolin-p-ltd-sikar</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-jpr-2014-14-vijay-solvex-limited-alwar-acit-alwar</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-jpr-2014-14-acit-sikar-sikar-kendriya-sahkari-bank-ltd-sikar</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-jpr-2013-14-ram-sahai-jan-kalyan-and-shikshan-sansthan-alwar-ito-alwar</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-del-2012-14-acit-new-delhi-sh-dharam-chand-sankhla-new-delhi</loc>
               <lastmod>2025-04-18T06:08:24.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-del-2013-14-ito-new-delhi-m-s-om-shree-gita-industries-new-delhi</loc>
               <lastmod>2025-04-21T07:36:27.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-del-2014-14-sh-harvinder-kaur-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T07:43:33.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-ind-2015-14-m-s-g-sachanand-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-20T20:15:22.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-kol-2014-14-goodricke-group-limited-kolkata-dcit-cir-4-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:00.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-kol-2012-14-shri-niranjan-lal-agarwal-kolkata-dcit-circle-3-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:01.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-kol-2013-14-d-c-i-t-cir-4-kolkata-kolkata-m-s-assambrook-ltd-kolkata</loc>
               <lastmod>2025-04-15T18:49:24.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-asr-2013-23-the-deputy-commissioner-of-income-tax-jammu-m-s-kesar-industries-p-ltd-samba</loc>
               <lastmod>2025-04-14T03:28:04.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-asr-2013-14-the-income-tax-officer-srinagar-j-amp-k-m-s-age-construction-pvt-ltd-srinagar-j-amp-k</loc>
               <lastmod>2025-04-14T03:28:04.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-76-kol-2010-23-shri-sailen-ganguly-kolkata-dcit-c-ircle-33-kolkata-kolkata</loc>
               <lastmod>2025-04-20T17:50:19.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-kol-2008-14-ito-ward-9-1-kolkata-kolkata-m-s-tickwell-commercial-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-20T17:50:20.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-jpr-2013-14-mohammed-sharoom-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-21T09:01:25.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-pun-2013-14-income-tax-officer-avalara-techonologies-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:07:02.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-pun-2014-14-sambhaji-laxman-pawar-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T16:07:02.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-pun-2014-14-suresh-dhansingh-koli-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-14T16:07:03.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-pun-2014-14-cummins-turbo-technologies-ltd-uk-pune-deputy-director-of-income-tax</loc>
               <lastmod>2025-04-14T16:07:03.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-pun-2014-14-deputy-commissioner-of-income-tax-m-s-weikfield-i-t-citi-info-park-pune</loc>
               <lastmod>2025-04-14T16:07:03.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pun-2014-14-ajay-a-bafna-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:35:01.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2037-pun-2014-14-assistant-commissioner-of-income-tax-m-s-mahaveer-steel-re-rolling-mills-aurangabad</loc>
               <lastmod>2025-04-14T17:35:03.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-pun-2015-14-banganga-nagri-sah-patsanstha-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T22:49:05.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-pun-2012-14-shri-dharne-g-k-pune-dcit-central-circle-2-2-pune</loc>
               <lastmod>2025-04-14T22:56:00.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-pun-2014-14-patel-goyal-associates-pune-commissioner-of-income-tax-v</loc>
               <lastmod>2025-04-14T23:00:05.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2820-del-2013-14-acit-new-delhi-m-s-bnt-motors-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:22:26.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4563-del-2014-14-mohd-tehseen-meerut-ito-meerut</loc>
               <lastmod>2025-04-21T19:43:43.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5789-del-2013-14-vikrant-puri-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:29:35.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2950-ahd-2015-14-shri-dasharathbhai-hargovandas-patel-mehsana-the-income-tax-officer-ward-2-patan</loc>
               <lastmod>2025-04-12T23:14:04.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2565-ahd-2013-14-m-s-hindprakash-exim-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-04-20T11:57:09.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3510-ahd-2015-14-the-ito-ward-5-4-baroda-shri-premal-v-gandhi-vadodara</loc>
               <lastmod>2025-04-20T12:08:39.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-del-2014-14-m-s-d-s-doors-p-ltd-new-delhi-acit-faridabad</loc>
               <lastmod>2025-04-18T06:01:39.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-kol-2013-14-shri-kishan-jindal-kolkata-c-i-t-xv-kolkata-kolkata</loc>
               <lastmod>2025-04-16T03:00:22.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-208-ahd-2014-24-smt-rini-dilip-parikh-ahmedabad-the-income-tax-officer-ward-2-3-ahmedabad</loc>
               <lastmod>2025-04-17T02:49:34.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-asr-2013-16-sh-abdul-karim-bhat-srinagar-the-deputy-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-04-17T05:42:33.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-del-2013-14-ito-new-delhi-shri-anil-gupta-delhi</loc>
               <lastmod>2025-04-18T13:50:09.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5446-del-2012-14-ito-new-delhi-shri-amit-bansal-new-delhi</loc>
               <lastmod>2025-04-18T13:50:10.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-del-2015-14-sachin-kumar-meerut-ito-meerut</loc>
               <lastmod>2025-04-16T16:35:30.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-del-2005-14-airline-allied-services-ltd-dcit-circle-1-1</loc>
               <lastmod>2025-04-18T14:50:00.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-del-2011-14-ito-new-delhi-m-s-newtech-estate-amp-industries-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T14:50:00.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5359-del-2012-14-acit-new-delhi-m-s-niit-ltd-new-delhi</loc>
               <lastmod>2025-04-18T14:50:01.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6362-del-2015-14-ito-new-delhi-m-s-whiteline-integrated-services-pvt-ltd-delhi</loc>
               <lastmod>2025-04-18T14:50:01.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6406-del-2015-14-acit-new-delhi-m-s-k-s-softnet-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T14:50:01.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-del-2008-16-dcit-new-delhi-sh-iftkhar-ali-khan-prop-new-delhi</loc>
               <lastmod>2025-04-18T14:21:57.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-kol-2012-14-acit-circle-3-kolkata-kolkata-m-s-tata-metalics-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:09.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-183-ind-2015-16-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ind-2015-16-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-734-ind-2015-14-smt-sudha-simhal-bhopal-the-ito-1-1-bhopal</loc>
               <lastmod>2025-04-20T20:29:25.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ind-2015-14-the-acit-5-1-indore-dr-shri-rajendra-kumar-sodani-indore</loc>
               <lastmod>2025-04-20T20:29:25.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-ind-2014-14-the-acit-1-1-ujjain-shri-vivek-kumar-jaiswal-ujjain</loc>
               <lastmod>2025-04-20T20:29:26.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7057-del-2014-14-sh-bal-kishna-uttar-pradesh-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6452-del-2014-14-m-s-ramala-sahkari-chini-mills-ltd-meerut-acit-meerut</loc>
               <lastmod>2025-04-20T19:43:22.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-del-2015-14-acit-meerut-m-s-sonal-industries-roorkee-road-meerut</loc>
               <lastmod>2025-04-20T19:43:21.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-del-2015-14-m-s-exl-careers-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:21.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-del-2015-14-sh-hari-kumar-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-asr-2014-24-the-assistant-commissioner-of-income-tax-amritsar-m-s-ess-kay-international-exports-amritsar</loc>
               <lastmod>2025-04-20T17:15:29.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4176-del-2012-14-ito-rohtak-sh-inderjeet-rohtak</loc>
               <lastmod>2025-04-21T03:43:18.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4132-del-2010-14-dcit-new-delhi-m-s-invensys-india-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:19.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-del-2014-14-dcit-new-delhi-sh-gagan-khosla-delhi</loc>
               <lastmod>2025-04-21T03:43:19.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-kol-2014-14-m-s-bla-coke-private-limited-kolkata-cit-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-16T02:49:23.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ind-2014-14-the-acit-1-1-ujjain-shri-rajendra-ramavtar-jaiswal-ujjain</loc>
               <lastmod>2025-04-16T05:35:26.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-ind-2014-14-the-acit-5-1-indore-m-s-swastik-coal-corporation-pvt-ltd-indore</loc>
               <lastmod>2025-04-16T05:35:22.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-ind-2014-14-the-acit-5-1-indore-m-s-swastik-coal-corporation-pvt-ltd-indore</loc>
               <lastmod>2025-04-16T05:35:22.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5621-mum-2014-14-asst-cit-osd-8-2-mumbai-jayant-agro-organics-ltd-mumbai</loc>
               <lastmod>2025-04-12T22:42:02.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-del-2013-23-m-s-apparel-export-promotion-council-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2025-04-18T16:21:53.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-del-2014-14-ito-new-delhi-m-s-manohar-lal-gupta-amp-co-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-del-2014-14-ito-new-delhi-sh-marghoob-alam-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-del-2012-14-national-industrial-corporation-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-del-2014-23-m-s-shipra-technology-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:49:59.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-del-2012-14-acit-muzaffarnagar-m-s-shahji-diamond-p-ltd-muzaffarnagar</loc>
               <lastmod>2025-04-19T11:49:59.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-jpr-2014-14-kamal-singh-baid-huf-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T04:57:40.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-jpr-2014-14-ramanand-modi-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T04:57:40.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-jpr-2013-14-ram-gopal-gupta-alwar-ito-alwar</loc>
               <lastmod>2025-04-22T04:57:40.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-hyd-2014-14-predict-technologies-i-private-limited-hyderabad-acit-circle-16-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-16T04:07:25.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7662-mum-2013-14-acit-cen-cir-2-mumbai-gitanjali-exports-corporation-ltd-mumbai</loc>
               <lastmod>2025-04-16T06:56:30.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-ahd-2007-14-the-acit-circle-4-surat-m-s-span-diagnostics-ltd-surat</loc>
               <lastmod>2025-04-16T07:28:29.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-mum-2014-14-firestone-diamond-p-ltd-mumbai-ito-wd-8-1-4-mumbai</loc>
               <lastmod>2025-04-16T07:35:34.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2329-mum-2014-14-n-g-group-navi-mumbai-ito-22-3</loc>
               <lastmod>2025-04-19T17:35:59.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-m-s-jugal-kishore-amp-sons-lucknow</loc>
               <lastmod>2025-04-19T15:36:00.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-lkw-2015-14-income-tax-officer-1-3-lucknow-shri-ravindra-kumar-lucknow</loc>
               <lastmod>2025-04-19T15:36:00.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-hyd-2015-14-shalivahana-green-energy-ltd-sec-apos-bad-hyderabad-dcit-circle-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:56:55.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-830-hyd-2015-14-acit-circle-1-kadapa-kadapa-g-v-sudarshan-reddy-kadapa-kadapa</loc>
               <lastmod>2025-04-19T05:56:55.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-hyd-2015-14-virtusa-india-private-limited-now-merged-with-virtusa-consulting-services-private-limited-hyderabad-hyderabad-dcit-circle-17-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-hyd-2015-14-med-plus-health-services-private-ltd-hyd-hyderabad-ito-ward-16-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:14:55.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-lkw-2016-14-ptc-foundation-lucknow-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:07:25.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-794-lkw-2015-14-pragati-colonisers-pvt-ltd-lucknow-commissioner-of-income-tax-appeals-lucknow</loc>
               <lastmod>2025-04-15T19:07:25.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-lkw-2015-14-asstt-commissioner-of-income-tax-lucknow-shri-dharam-chand-goel-lakhimpur-kheri</loc>
               <lastmod>2025-04-15T19:00:21.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-lkw-2014-14-shri-rajendra-mani-yadav-faizabad-dy-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2025-04-15T19:35:23.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-lkw-2015-24-radha-mohan-mehrotra-medical-relief-trust-lucknow-inocme-tax-officer-2-2-lucknow</loc>
               <lastmod>2025-04-15T19:42:23.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6740-mum-2013-14-vicksons-steels-p-ltd-mumbai-dcit-9-3-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5136-mum-2014-14-farid-gulmohamed-mumbai-ito-it-3-1-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-mum-2014-14-asst-cit-cen-cir-38-mumbai-uniphos-enterprises-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:28:24.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1011-mum-2014-14-udhavdas-mohandas-rupchandani-ulhasnagar-asst-cit-cen-cir-1-thane</loc>
               <lastmod>2025-04-16T11:21:28.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-chandi-2016-14-ishwar-dass-dhuri-ito-malerkotla</loc>
               <lastmod>2025-04-20T12:15:37.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-chandi-2015-14-s-m-mehta-amp-sons-huf-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-20T12:15:37.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5878-mum-2008-14-strides-arcolab-ltd-navi-mumbai-the-income-tax-officer-10-3-4-mumbai</loc>
               <lastmod>2025-04-21T14:15:40.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-chandi-2015-14-sh-madan-gulati-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-15T14:56:18.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8395-mum-2011-14-aha-holding-p-ltd-formerly-known-as-i-dream-holdings-p-ltd-mumbai-acit-cen-cir-22-mumbai</loc>
               <lastmod>2025-04-15T11:56:25.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-del-2014-14-ito-tds-moradabad-u-p-jal-nigam-ii-cd-raebareilly</loc>
               <lastmod>2025-04-18T11:28:46.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-del-2012-14-acit-new-delhi-gurnam-arora-new-delhi</loc>
               <lastmod>2025-04-21T13:08:34.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-ahd-2011-14-mrs-devhooti-j-vyas-ahmedabad-the-cit-i-ahmedabad</loc>
               <lastmod>2025-04-17T00:49:31.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-ahd-2013-14-the-ito-ward-5-3-ahmedabad-m-s-rockline-projects-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T03:14:31.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-ahd-2013-14-shri-jitendra-nanki-gala-baroda-the-acit-circle-2-1-baroda</loc>
               <lastmod>2025-04-17T03:07:36.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-959-ahd-2013-14-m-s-zoom-fabrics-pvt-ltd-surat-the-acit-circle-4-surat</loc>
               <lastmod>2025-04-17T03:07:37.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1564-ahd-2010-14-shri-upendrabhai-n-patel-baroda-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2025-04-17T03:07:37.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-ahd-2012-14-the-acit-central-circle-2-1-ahmedabad-shri-kanubhai-maganlal-patel-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:38.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ahd-2013-14-the-acit-mehsana-circle-mehsana-shri-rajesh-j-desai-mehsana</loc>
               <lastmod>2025-04-17T03:07:38.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-mum-2014-14-classic-shares-amp-stock-broking-services-ltd-mumbai-asst-cit-cen-cir-40-mumbai</loc>
               <lastmod>2025-04-13T04:07:01.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-ahd-2013-14-the-dcit-central-circle-2-2-ahmedabad-m-s-kalpataru-power-transmission-ltd-gandhinagar</loc>
               <lastmod>2025-04-16T08:28:27.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-bang-2014-14-smt-delwin-philomina-d-apos-souza-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T16:07:43.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6036-del-2012-14-mrs-manju-agarwal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:42:47.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-del-2009-14-dcit-new-delhi-m-s-i-g-builders-amp-promoters-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:57:02.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3594-del-2012-14-bharti-airtel-ltd-gurgaon-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T14:50:39.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-bang-2011-14-mcafee-software-india-pvt-ltd-bangalore-cit-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1664-bang-2014-14-assistant-commissioner-of-income-tax-bangalore-m-s-logica-p-ltd-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-bang-2014-14-logica-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-pun-2014-14-deputy-commissioner-of-income-tax-kirloskar-oil-engine-ltd-pune</loc>
               <lastmod>2025-04-14T04:28:01.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-pun-2014-14-deputy-commissioner-of-income-tax-kirloskar-oil-engine-ltd-pune</loc>
               <lastmod>2025-04-14T04:28:01.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3157-del-2015-14-dcit-dehradun-sh-deshpal-singh-kohli-dehradun</loc>
               <lastmod>2025-04-15T15:49:21.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-hyd-2013-14-boddam-kapil-hyderabad-income-tax-officer-ward-8-2-hyderabad</loc>
               <lastmod>2025-04-16T04:00:27.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5619-mum-2015-14-nanji-ganpat-chheda-discreationary-trust-mumbai-ito-20-2-4-mumbai</loc>
               <lastmod>2025-04-13T04:07:05.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-hyd-2015-14-v-venkateswara-rao-hyderabad-ito-ward-9-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:56:08.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-hyd-2012-14-srini-pharmaceuticals-limited-hyderabad-the-asst-cit-cir-3-2-hyderabad</loc>
               <lastmod>2025-04-14T12:00:01.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-hyd-2015-14-ragini-constructions-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:02.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-ragini-constructions-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:03.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-hyd-2015-14-maa-highways-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:03.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-maa-highways-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:04.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-hyd-2014-14-ragini-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-jpr-2013-14-smt-ambika-jyoti-datta-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:29:42.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-jpr-2014-14-renu-parnami-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:29:40.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-asr-2015-24-the-income-tax-officer-jalandhar-sh-rohit-tandon-jalandhar</loc>
               <lastmod>2025-04-16T06:28:29.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-asr-2015-24-the-income-tax-officer-jalandhar-sh-rohit-tandon-jalandhar</loc>
               <lastmod>2025-04-16T06:28:29.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-kol-2010-14-mamata-shankar-ballet-troupe-kolkata-ddit-exemption-ii-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:43:06.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3320-del-2010-14-ito-new-delhi-m-s-shree-sai-baba-concast-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T04:07:42.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-del-2014-14-sh-sanjeev-kumar-mishra-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-del-2013-14-dcit-new-delhi-m-s-shine-travels-amp-cargo-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-del-2014-14-ito-new-delhi-sh-sanchit-jain-new-delhi</loc>
               <lastmod>2025-04-18T04:00:51.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-asr-2015-24-the-dgm-bsnl-ntr-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T05:49:36.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-asr-2016-14-sh-jaswinder-singh-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-10T21:49:04.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-pun-2004-14-sandvik-asia-ltd-pune-dcit-cir-8-pune</loc>
               <lastmod>2025-04-14T16:07:07.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-pun-2012-14-acit-pune-hindustan-antibiotics-ltd-pune</loc>
               <lastmod>2025-04-14T16:14:00.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-pun-2008-14-dcit-cir-9-pune-hindustan-antibiotics-ltd-pune</loc>
               <lastmod>2025-04-14T16:14:00.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-pun-2008-14-dcit-cir-9-pune-hindustan-antibiotics-ltd-pune</loc>
               <lastmod>2025-04-14T16:14:00.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-pun-2012-14-acit-aurangabad-shri-sanjaykumar-ramkishan-mantri-huf-jalna</loc>
               <lastmod>2025-04-14T15:35:03.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-pun-2012-14-acit-aurangabad-mantri-sanjay-kumar-ramkishan-huf-jalna</loc>
               <lastmod>2025-04-14T15:35:03.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-del-2008-14-anil-kumar-huf-acit-central-circle</loc>
               <lastmod>2025-04-16T15:56:32.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-del-2013-14-smt-sudesh-yadav-mahendergarh-ito-narnaul</loc>
               <lastmod>2025-04-16T15:56:32.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-983-del-2013-14-m-s-dcit-new-delhi-shri-sandeep-kumar-pruthi-mumbai</loc>
               <lastmod>2025-04-16T15:56:32.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-pun-2012-14-ito-central-kolhapur-m-s-asian-radio-house-sangli</loc>
               <lastmod>2025-04-14T16:49:02.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2668-del-2013-14-acit-new-delhi-mr-s-gurnam-singh-new-delhi</loc>
               <lastmod>2025-04-18T11:00:56.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-kol-2015-24-dcit-cc-2-1-kolkata-kolkata-m-s-ambica-capital-markets-pvt-ltd-howrah</loc>
               <lastmod>2025-04-21T19:22:27.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-asr-2014-14-the-income-tax-officer-hoshiarpur-sh-k-d-bali-hoshiarpur</loc>
               <lastmod>2025-04-14T03:14:07.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-asr-2014-14-the-dy-commissioner-of-income-tax-jammu-m-s-g-i-power-corporation-ltd-jammu</loc>
               <lastmod>2025-04-14T03:14:07.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-kol-2013-14-d-c-i-t-cir-3-kolkata-kolkata-m-s-the-peerless-general-finance-amp-investment-co-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:21:03.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1331-kol-2013-14-pallabi-vinimay-private-limited-now-merged-with-arnold-holdings-ltd-kolkata-c-i-t-ii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:03.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6787-del-2014-14-sh-rajeev-rastogi-meerut-acit-meerut</loc>
               <lastmod>2025-04-21T22:08:47.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-hyd-2014-14-ito-ward-4-2-hyderabad-m-s-a-p-co-op-housing-societies-federation-hyderabad</loc>
               <lastmod>2025-04-19T08:56:51.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-hyd-2015-14-madhava-hytech-engineers-pvt-ltd-hyd-hyderabad-acit-circle-16-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T08:56:51.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-hyd-2015-14-prashanth-memorial-trust-hyd-hyderabad-dit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-19T08:56:51.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-hyd-2012-14-gvk-oil-amp-gas-limited-secunderabad-the-asst-director-of-income-tax-international-taxation-i-hyderabad</loc>
               <lastmod>2025-04-19T08:56:51.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-lkw-2015-14-tariq-ahmad-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-15T19:14:23.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-hyd-2016-24-ito-ward-16-2-hyderabad-hyderabad-nadella-estates-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:22:08.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-chny-2014-14-acit-madurai-the-metal-powder-company-ltd-madurai</loc>
               <lastmod>2025-04-12T16:07:05.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3734-mum-2013-14-adnani-enterprises-mumbai-dcit-14-2-mumbai</loc>
               <lastmod>2025-04-12T22:35:00.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5871-mum-2012-14-arcadia-share-amp-stock-brokers-p-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-12T22:35:00.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6061-mum-2011-14-dcit-24-3-mumbai-satyaprakash-singh-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6890-mum-2013-14-k-n-textiles-mumbai-ito-14-2-1-mumbai</loc>
               <lastmod>2025-04-12T22:35:02.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3595-del-2012-14-bharti-airtel-ltd-gurgaon-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T14:50:39.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-mum-2013-14-ito-25-2-3-mumbai-shivam-enterprises-mumbai</loc>
               <lastmod>2025-04-18T22:08:15.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5443-mum-2013-14-dcit-7-2-mumbai-siyaram-silk-mills-ltd-mumbai</loc>
               <lastmod>2025-04-18T22:08:15.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-mum-2013-14-shaileshkumar-m-gandhi-mumbai-ito-11-3-3-mumbai</loc>
               <lastmod>2025-04-18T22:08:15.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-chandi-2011-14-m-s-classic-enterprises-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-18T21:14:55.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-chandi-2013-14-m-s-amartex-industries-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-18T21:14:57.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-chandi-2012-14-smt-kiran-rozy-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-18T21:00:53.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-chandi-2015-14-sh-neeraj-chhabra-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-18T21:00:55.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-chandi-2013-14-hemant-popli-shimla-dcit-chandigarh</loc>
               <lastmod>2025-04-18T21:08:04.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-chandi-2015-14-the-state-bank-of-patiala-patiala-acit-patiala</loc>
               <lastmod>2025-04-18T21:14:54.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-chandi-2015-14-the-state-bank-of-patiala-patiala-acit-patiala</loc>
               <lastmod>2025-04-18T21:14:54.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-chandi-2014-14-m-s-rudra-alloys-private-limited-mandi-gobindgarh-dcit-mandi-gobindgarh</loc>
               <lastmod>2025-04-18T21:00:53.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-hyd-2015-14-veena-kamisetty-hyd-hyderabad-ito-ward-9-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:28:06.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-ahd-2012-23-m-s-vepar-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-ind-2012-23-m-s-madhya-bharat-international-pvt-ltd-indore-the-dcit1-1-indore</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-kol-2016-14-swarup-kumar-saha-kolkata-jcit-range-50-kolkata-kolkata</loc>
               <lastmod>2025-04-14T20:28:03.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3356-mum-2013-14-volant-textile-mills-ltd-mumbai-acit-2-3-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-chandi-2014-14-m-s-vardhman-industires-ltd-dcit</loc>
               <lastmod>2025-04-14T10:14:09.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-chandi-2012-23-m-s-getrag-hi-tech-gears-pvt-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-14T10:14:10.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-chandi-2012-14-ito-shimla-sh-devi-parsad-gupta-shimla</loc>
               <lastmod>2025-04-14T10:21:03.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-chandi-2014-14-ito-patiala-m-s-ambey-developers-patiala</loc>
               <lastmod>2025-04-14T10:14:11.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-chandi-2010-14-ito-rajpura-sh-kiranjit-passi-banur</loc>
               <lastmod>2025-04-14T10:14:11.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-chandi-2011-14-sh-tulvinder-singh-panchkula-dcit-panchkula</loc>
               <lastmod>2025-04-14T10:14:11.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2618-mum-2014-14-siro-clinpharm-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-16T08:35:26.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-110-mum-2014-23-rusabh-diamonds-mumbai-ass-cit-15-1-mumbai</loc>
               <lastmod>2025-04-16T08:28:30.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-chny-2015-14-raagam-syndicate-tirunelveli-ito-tirunelveli</loc>
               <lastmod>2025-04-12T19:14:01.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-chny-2015-14-m-krishnakumar-huf-chennai-acit-salem</loc>
               <lastmod>2025-04-12T18:35:08.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-kol-2013-14-calcutta-urology-research-centre-pvt-ltd-kolkata-a-c-i-t-cc-vii-kolkata-kolkata</loc>
               <lastmod>2025-04-14T20:56:00.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6743-del-2015-14-society-for-integrated-education-ghaziabad-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-18T16:14:50.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-chandi-2004-14-acit-yamunanagar-the-saraswati-industiral-syndicate-ltd-yamunanagar</loc>
               <lastmod>2025-04-18T21:35:57.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-chandi-2016-14-dcit-khanna-m-s-kashmir-apiaries-p-ltd-doraha</loc>
               <lastmod>2025-04-18T21:35:58.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-chandi-2013-14-ito-ludhiana-smt-manju-rani-goyal-ludhiana</loc>
               <lastmod>2025-04-18T21:43:21.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-hyd-2015-14-acit-circle-16-2-hyderabad-hyderabad-midwest-granites-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:21:52.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-mum-2012-14-manohar-shetty-asst-cit-cen-cir-34-mumbai</loc>
               <lastmod>2025-04-14T15:14:06.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-lkw-2015-14-income-tax-officer-exemptions-kanpur-m-s-shri-nathji-education-amp-cultural-trust-kanpur</loc>
               <lastmod>2025-04-19T15:50:00.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-152-ahd-2011-16-shri-mithun-n-kapadia-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-582-ahd-2012-16-shri-mahendrakumar-m-bhatt-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-ahd-2012-16-the-acit-central-circle-1-3-ahmedabad-seer-finlease-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-alld-2014-14-kallu-yadav-l-h-arvind-yadav-s-o-late-kamla-yadav-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-kol-2014-14-smt-reena-majumdar-midnapore-cit-a-xxxiii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:21:01.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-kol-2015-14-keota-brick-field-p-ltd-hooghly-acit-cir-1-hooghly-hooghly</loc>
               <lastmod>2025-04-13T21:07:05.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8413-mum-2011-14-mala-ranjit-bhavnani-mumbai-ito-12-2-2-mumbai</loc>
               <lastmod>2025-04-12T12:00:00.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-pun-2011-24-mr-mane-vishnukumar-shrirang-pune-income-tax-officer-pune</loc>
               <lastmod>2025-04-14T22:35:08.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:04.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:05.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:05.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-chny-2013-14-acit-chennai-m-s-coromandel-cables-private-ltd-chennai</loc>
               <lastmod>2025-04-12T15:49:03.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-chny-2013-14-acit-chennai-m-s-coromandel-cables-private-ltd-chennai</loc>
               <lastmod>2025-04-12T15:49:04.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-chny-2015-14-vishnu-educational-amp-charitable-trust-chennai-ito-salem</loc>
               <lastmod>2025-04-12T15:42:09.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-chny-2016-14-united-christmas-celebration-committee-charitable-trust-chennai-ito-nagercoil</loc>
               <lastmod>2025-04-12T15:42:09.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-mum-2013-14-ito-25-3-4-mumbai-viral-p-modi-mumbai</loc>
               <lastmod>2025-04-19T23:36:05.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6773-mum-2013-14-vijay-baldev-mehra-mumbai-addl-cit-26-1-mumbai</loc>
               <lastmod>2025-04-12T05:00:04.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2205-chny-2015-14-kamarajar-port-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:21:01.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4404-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:06.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-chny-2016-14-dcit-tiruppur-ramaswamy-govindaraju-tiruppur</loc>
               <lastmod>2025-04-12T09:56:03.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-chny-2016-14-dcit-tiruppur-best-corporation-p-ltd-tiruppur</loc>
               <lastmod>2025-04-12T09:56:03.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5256-mum-2014-14-first-global-stockbroking-p-ltd-mumbai-ito-tds-1-5-mumbai</loc>
               <lastmod>2025-04-12T05:00:03.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-ahd-2012-14-m-s-parshwanath-corporation-ahmedabad-the-cit-a-apos-bad-iii-ahmedabad</loc>
               <lastmod>2025-04-21T20:08:39.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-kol-2015-14-bdg-metal-and-power-ltd-kolkata-the-dcit-cc-xxi-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:03.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-kol-2015-14-arambagh-foreign-liquor-off-shop-hooghly-ito-wd-2-4-hooghly-hooghly</loc>
               <lastmod>2025-04-13T20:56:06.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-jpr-2013-14-auto-tech-partnership-firm-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-13T19:00:11.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ind-2015-14-mohammad-mehtab-hoshagabad-the-ito-2-itarsi</loc>
               <lastmod>2025-04-13T18:28:03.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-ind-2015-14-hameeda-bee-hoshagabad-the-ito-2-itarsi</loc>
               <lastmod>2025-04-13T18:28:03.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-878-mum-2014-14-vishal-dutt-navi-mumbai-ito-wd-22-3-4-navi-mumbai</loc>
               <lastmod>2025-04-13T20:28:00.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-chny-2015-14-prince-yarnn-india-limited-erode-dcit-ghaziabad</loc>
               <lastmod>2025-04-12T12:56:01.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-chny-2015-14-indian-bank-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T13:00:09.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1992-chny-2015-14-dcit-chennai-indian-bank-chennai</loc>
               <lastmod>2025-04-12T13:00:09.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-chny-2012-14-ddit-chennai-m-s-kathir-foundation-trichy</loc>
               <lastmod>2025-04-12T12:56:08.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-62-chny-2014-23-kavitha-garg-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:42:03.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chny-2015-14-tirupur-industrial-waste-water-recycling-co-ltd-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-04-12T15:42:02.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-chny-2016-14-durai-pugazhenthi-salem-dcit-salem</loc>
               <lastmod>2025-04-12T15:35:07.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-chny-2014-14-acit-villupuram-s-radhakrishnan-tindivanam</loc>
               <lastmod>2025-04-12T18:56:05.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3119-chny-2014-14-ito-chennai-s-a-gunasekaran-chennai</loc>
               <lastmod>2025-04-12T18:56:09.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2269-chny-2014-14-nagarjuna-oil-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:09.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3422-mum-2009-14-bnp-paribas-sa-mumbai-adit-it-3-2-mumbai</loc>
               <lastmod>2025-04-21T12:09:22.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-chandi-2015-14-g-s-c-o-infrastructure-p-ltd-chandigarh-jcit-chandigarh</loc>
               <lastmod>2025-04-15T16:49:15.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-chandi-2015-23-sh-deep-malhotra-faridkot-dcit-ludhiana</loc>
               <lastmod>2025-04-15T16:42:22.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-chandi-2015-14-dcit-ludhiana-sh-deep-malhotra-faridkot</loc>
               <lastmod>2025-04-15T16:49:13.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-chandi-2015-23-sh-deep-malhotra-faridkot-dcit-ludhiana</loc>
               <lastmod>2025-04-15T16:49:13.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-chandi-2015-14-ameliorating-india-ludhiana-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-15T16:49:14.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-asr-2014-14-shri-pawan-k-katia-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-14T03:14:01.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-ind-2015-14-shri-naveen-kumar-jain-indore-the-cit-i-indore</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-ind-2014-14-m-s-m-p-laghu-udyog-nigam-ltd-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-ind-2014-14-m-s-jila-sahakari-kendriya-bank-ltd-vidisha-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-chny-2015-14-noyyal-common-effluent-treatment-co-ltd-tiruppur-ito-tiruppur</loc>
               <lastmod>2024-10-23T15:40:55.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-ahd-2012-14-the-dcit-central-circle-1-surat-kalpanaben-soly-bhesania-surat</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-alld-2015-14-principal-adarsh-intermediate-college-mirzapur-tj-cit-tds-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-alld-2015-14-m-s-sudha-fuels-p-ltd-chandauli-ito-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-alld-2015-14-m-s-ritesh-transport-agencies-sonebhadra-ito-mirzapur</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-alld-2014-14-m-s-rupesh-kumar-amp-brithers-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-145-ahd-2013-24-bharat-ginning-amp-pressing-factory-the-income-tax-officer-bharuch</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-pun-2014-14-accurate-engineering-co-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:03.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-pun-2013-14-acit-range-1-solapur-m-s-kothari-industries-solapur</loc>
               <lastmod>2025-04-14T04:21:07.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-pun-2014-14-mpil-corporation-ltd-mumbai-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:14:03.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-pun-2014-14-shiva-satva-gavali-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-14T04:21:01.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-361-ind-2013-16-m-s-dhanlaxmi-solvex-p-ltd-indore-the-dcit-1-1-indore</loc>
               <lastmod>2025-04-22T02:22:42.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-189-ind-2015-16-mr-syed-mohsin-raza-rizvi-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-187-ind-2015-16-mr-syed-mohsin-raza-rizvi-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-ind-2015-14-smt-chandrakanta-jhavar-indore-the-acit-circle-3-1-indore</loc>
               <lastmod>2025-04-22T02:22:42.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-ind-2015-14-m-s-janki-overseas-p-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ind-2015-14-shri-turab-ali-ginwala-ujjain-the-ito-1-1-ujjain</loc>
               <lastmod>2025-04-22T02:22:42.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-ind-2014-14-m-s-sarvottam-vegetable-oil-refinery-p-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-22T02:22:43.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-236-ind-2015-16-m-s-shri-narayan-shiksha-evam-samaj-kalyan-samiti-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-22T02:22:43.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5394-mum-2013-14-jindal-drugs-ltd-mumbai-dcit-8-mumbai</loc>
               <lastmod>2025-04-16T05:21:24.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-mum-2013-14-procyon-offshore-services-p-ltd-now-known-as-dolphin-offshore-shipping-ltd-mumbai-asst-cit-5-1-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-chny-2015-14-dcit-chennai-ashraf-abdul-rahman-buhari-chennai</loc>
               <lastmod>2025-04-12T12:21:11.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-94-chny-2015-23-ashraf-abdul-rahman-buhari-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:21:11.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-chny-2015-14-j-ravichandran-chennai-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-chny-2015-14-p-selvam-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-chny-2015-14-a-pugazhendi-chennai-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-chny-2015-14-a-shanmugam-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-chny-2015-14-p-thangavel-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-chny-2014-14-p-selvam-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-chny-2014-14-p-thangavel-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:04.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-chny-2015-14-chennai-pain-amp-palliative-care-chennai-cit-chennai</loc>
               <lastmod>2025-04-12T12:28:00.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5152-mum-2012-14-korn-ferry-international-p-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-04-14T19:28:03.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5594-mum-2015-14-asst-cit-16-2-mumbai-kanga-amp-company-mumbai</loc>
               <lastmod>2025-04-14T19:28:04.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-kol-2013-14-i-t-o-wd-55-2-kolkata-kolkata-dr-anisur-rahman-kolkata</loc>
               <lastmod>2025-04-14T20:07:01.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4836-mum-2014-14-jai-corp-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-13T03:42:09.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5590-mum-2012-14-jaspal-singh-sehgal-mumbai-ito-wd-21-2-1-mumbai</loc>
               <lastmod>2025-04-13T03:42:10.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-del-2013-14-megawood-dongwon-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:07:17.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-del-2014-14-ito-tds-moradabad-u-p-state-agro-industrial-corporation-moradabad</loc>
               <lastmod>2025-04-15T16:14:16.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6105-del-2013-14-dcit-new-delhi-global-vantedge-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:00.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-del-2014-14-moon-buildtech-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-del-2014-14-ito-meerut-m-s-meerut-polypack-pvt-ltd-meerut</loc>
               <lastmod>2025-04-18T08:56:45.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-del-2014-14-acit-new-delhi-m-s-magnum-ventures-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-del-2014-14-nri-investments-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3221-del-2012-14-m-s-t-amp-g-quality-management-cons-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-22T07:36:51.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-lkw-2015-14-astt-commissioner-of-income-tax-lucknow-m-s-brijwasi-bullion-and-jewellers-pvt-ltd</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-lkw-2015-14-the-jammu-amp-kashmir-bank-ltd-kanpur-joint-director-of-income-tax-intelligence-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-lkw-2016-14-c-s-j-m-university-kanpur-dy-commissioner-of-income-tax-tds-ii-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-lkw-2015-14-dy-commissioner-of-income-tax-6-kanpur-m-s-lohia-starlinger-ltd-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-lkw-2016-14-m-s-k-m-shakar-karkhana-pvt-ltd-kanpur-astt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-lkw-2012-14-m-s-u-p-forest-corporation-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-kol-2015-14-rabindranath-tandon-kolkata-the-ito-wd-3-1-kolkata-kolkata</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-ind-2015-14-shri-gulrez-khan-ujjain-the-ito-1-1-ujjain</loc>
               <lastmod>2025-04-21T08:29:23.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-ahd-2013-14-multivision-infotech-pvt-ltd-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2025-04-21T10:22:31.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-lkw-2016-14-c-s-j-m-university-kanpur-dy-commissioner-of-income-tax-tds-ii-kanpur</loc>
               <lastmod>2025-04-19T16:00:58.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-148-lkw-2015-24-punjab-khad-bhandar-bareilly-income-tax-officer-ii-pilibhit</loc>
               <lastmod>2025-04-19T16:29:01.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-pun-2014-14-assistant-commissioner-of-income-tax-prima-paper-engineering-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-pun-2011-14-shri-randheer-v-nahar-pune-ito-ward-3-1-pune-pune</loc>
               <lastmod>2025-06-05T13:57:13.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-pun-2015-14-m-s-yash-muthiyan-developers-aurangabad-principal-commissioner-of-income-tax-2</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-pun-2014-14-income-tax-officer-brahma-associates-pune</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-pun-2013-14-darode-jog-lagad-venture-pune-assistant-commissoner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-pun-2013-14-darode-jog-lagad-venture-pune-assistant-commissoner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-pun-2013-14-asst-cit-central-circle-kolhapur-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1790-pun-2014-14-assistant-commissioner-income-tax-m-s-hotel-sai-siddhi-pvt-ltd-nashik</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-pun-2012-14-dcit-pune-amdocs-development-centre-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-pun-2014-14-shri-devi-chattushringi-mandir-trust-pune-commissioner-of-income-tax-iii</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-pun-2014-14-deputy-commissioner-of-income-tax-coca-cola-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-pun-2014-14-s-l-k-properties-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-pun-2013-14-ito-nashik-late-abdul-latif-ismail-kagdi-nashik</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-pun-2015-24-assistant-commissioner-of-income-tax-jayshree-ajit-darekar-pune</loc>
               <lastmod>2025-06-05T13:57:13.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5585-mum-2014-14-haji-ebrahim-hussain-amp-sons-mumbai-dcit-13-1-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6199-del-2015-14-dcit-international-taxation-new-delhi-m-s-rolls-royce-india-ltd-gurgaon</loc>
               <lastmod>2025-04-16T16:21:29.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-del-2014-14-ito-new-delhi-sh-veena-gaur-new-delhi</loc>
               <lastmod>2025-04-16T16:14:31.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5021-del-2012-14-ito-new-delhi-m-s-u-amp-v-impex-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:14:31.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-mum-2013-14-hydroair-tectonics-pcd-ltd-navi-mumbai-acit-rg-10-3-mumbai</loc>
               <lastmod>2025-04-13T16:42:01.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-kol-2013-14-damanjit-singh-grewal-kolkata-a-c-i-t-cir-3-kolkata-kolkata</loc>
               <lastmod>2025-04-13T18:42:08.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-chny-2015-14-dcit-coimbatore-brt-spinners-pvt-ltd-coimbatore</loc>
               <lastmod>2025-04-12T07:56:01.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-chny-2016-14-acit-chennai-tvs-electronics-limited-chennai</loc>
               <lastmod>2025-04-12T08:14:04.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-chny-2016-23-tvs-electronics-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:14:04.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-chny-2012-14-m-s-chettinad-cement-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T09:28:02.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-chny-2015-14-dcit-chennai-jayabheri-properties-private-limited-chennai</loc>
               <lastmod>2025-04-12T09:28:03.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-chny-2012-14-m-s-jayabheri-properties-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T09:28:03.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-chny-2015-14-kwality-spinning-mills-p-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T08:42:02.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-lkw-2015-14-smt-uma-usha-chandel-kanpur-income-tax-officer-2-4-kanpur</loc>
               <lastmod>2025-04-15T19:00:20.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-lkw-2016-14-u-p-civil-secretariat-primary-co-operative-bank-lucknow-income-tax-officer-2-3-lucknow</loc>
               <lastmod>2025-04-15T19:00:20.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-lkw-2015-14-i-t-o-3-4-lakhimpur-kheri-m-s-bhagya-shree-constructions-lakhimpur-kheri</loc>
               <lastmod>2025-04-15T19:07:22.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ahd-2016-14-aabhar-holdings-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:00.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3487-ahd-2015-14-smt-khushbu-indravadan-patwa-ahmedabad-the-income-tax-officer-ward-2-patan</loc>
               <lastmod>2025-04-13T09:14:01.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-del-2013-14-ito-new-delhi-m-s-bgs-smart-card-system-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:35:45.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-chandi-2015-14-guru-proteins-ltd-ludhiana-acit-patiala</loc>
               <lastmod>2025-04-14T06:56:01.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-chandi-2011-14-m-s-bikramjeet-singh-huf-mohali-ito-mohali</loc>
               <lastmod>2025-04-14T06:56:06.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1048-chandi-2013-14-m-s-avery-cycle-industries-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2735-del-2015-14-m-s-piyush-buildwell-india-ltd-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-14T09:42:05.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-ahd-2011-14-the-acit-circle-3-baroda-shri-shankarbhai-rambhai-patel-borsad</loc>
               <lastmod>2025-04-21T11:15:35.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-ahd-2012-23-shri-shailesh-j-jogani-surat-the-dy-cit-circle-6-surat</loc>
               <lastmod>2025-04-21T09:08:38.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-del-2016-14-m-s-vam-hi-fashion-garments-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T12:43:51.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-nag-2013-14-m-s-excel-controlinkage-private-limited-nagpur-addl-cit-range-i-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-nag-2012-14-income-tax-officer-tds-ward-2-2-amaravati-the-project-director-national-highways-authority-of-india-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-nag-2013-14-m-s-shah-nanji-nagsi-exports-p-ltd-nagpur-acit-circle-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-bil-2013-14-ito-ward-2-1-raipur-cg-shri-harishankar-gupta-raipur-cg</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-ran-2015-14-sardar-nahar-singh-ranchi-ito-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-ran-2014-14-m-s-drolia-electrosteel-pvt-ltd-acit</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ran-2014-14-amit-kumar-patwari-dcit</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ran-2014-14-acit-ranchi-m-s-systematic-amp-advance-construction-pvt-ltd-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-ran-2013-14-dhanbad-central-co-operative-bank-ltd-acit</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-del-2014-14-ito-new-delhi-m-s-minimax-finvest-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-del-2011-14-dcit-new-delhi-m-s-ariba-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4243-del-2013-14-mahila-gramodyog-samiti-aligarh-cit-haldwani</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5060-del-2012-14-m-s-marks-consolidated-business-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-coch-2015-14-m-s-kalpaka-builders-p-ltd-cochin-the-adcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-coch-2010-14-sri-c-a-abdul-khader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-coch-2010-14-sri-c-a-abdulkhader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-coch-2015-14-m-s-minar-alloys-amp-forgings-p-ltd-palakkad-the-acit-palakkad</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-coch-2015-14-m-s-ebenzer-international-foundation-kottayam-theacit-kottayam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3549-mum-2014-14-jaisingh-builders-mumbai-addl-cit-21-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-mum-2013-14-jagdish-c-manek-mumbai-ito-wd-12-2-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4926-mum-2014-14-asst-cit-1-3-mumbai-general-insurance-corporation-of-india-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-mum-2014-14-ddit-it-3-1-mumbai-galleon-international-master-fund-spc-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-mum-2014-14-synergy-art-foundation-ltd-chennai-dcit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-mum-2014-14-synergy-art-foundation-ltd-chennai-dcit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6286-mum-2012-14-kpmg-mumbai-addl-cit-11-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2993-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2992-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2999-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-coch-2014-24-acit-ernakulam-smt-naseema-kalamasserry</loc>
               <lastmod>2025-07-07T14:21:39.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-coch-2013-14-pushpagiri-medical-society-thiruvalla-dcit-thiruvalla</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-coch-2015-14-m-s-kumarakom-lake-resort-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-coch-2014-14-sndp-yogam-cochin-assistant-director-of-it-exemption-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-coch-2014-14-dcit-calicut-m-s-alhind-tours-and-travels-p-ltd-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-coch-2015-14-m-s-ksr-alankar-hotel-amp-resorts-p-ltd-cochin-the-adcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-coch-2014-14-sndp-yogam-cochin-assistant-director-of-it-exemption-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-coch-2014-14-m-sahlan-hajj-amp-umrah-services-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-coch-2014-14-m-s-vazco-hajj-group-calicut-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-hyd-2015-14-ito-ward-16-4-hyd-hyderabad-medix-life-sciences-india-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-hyd-2015-14-acit-circle-7-1-hyderabad-hyderabad-ivrcl-cr-18g-consortium-hyd-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-mum-2013-14-ito-8-2-3-mumbai-microswitch-solution-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-mum-2012-14-ananth-g-mahadevan-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3561-mum-2013-14-mustang-properties-p-ltd-mumbai-ito-9-2-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3072-mum-2013-14-acit-cir-6-3-mumbai-maersk-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2233-chny-2013-14-assistant-director-of-income-tax-chennai-m-s-sri-krishna-gana-sabha-chennai</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-chny-2015-14-acit-pondicherry-m-sougoumarin-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-chny-2013-14-dcit-chennai-alstom-t-amp-d-india-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-chny-2015-14-goldquest-international-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-chny-2014-14-visual-graphics-computing-services-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-chny-2014-14-acit-chennai-visual-graphics-computing-services-india-p-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-chny-2016-14-dong-a-india-automotive-pvt-limited-kancheepuram-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-chny-2014-14-dcit-chennai-kpr-mill-limited-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-chny-2014-14-susee-motors-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5260-del-2011-14-cargill-financial-services-asia-pte-ltd-in-liquidation-singapore-adit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5107-del-2015-14-dcit-new-delhi-m-s-mitsui-amp-co-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5237-del-2013-14-sh-ram-kripal-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6176-del-2015-14-sh-mohinder-kumar-khanna-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-bang-2015-14-dcit-bangalore-m-s-stanley-balck-amp-decker-india-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-bang-2015-14-acit-hubli-regional-oil-seeds-growers-co-op-union-ltd-hubli</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-chny-2015-24-the-madras-medical-mission-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-229-chny-2015-24-m-r-m-plantations-p-ltd-karaikudi-dcit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-199-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-ind-2014-16-smt-kalpana-ben-shah-vidisha-the-acit-3-1-bhopal</loc>
               <lastmod>2025-08-14T15:56:48.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-del-2013-14-acit-new-delhi-m-s-boston-scientific-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-del-2012-14-acit-new-delhi-sh-vinay-malloo-mumbai</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6805-del-2013-14-acit-new-delhi-m-s-mahagun-technologies-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-del-2011-14-acit-meerut-smt-leena-rastogi-meerut</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-del-2011-14-addl-cit-ghaziabad-shri-vinay-chandra-ghaziabad</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-37-del-2012-16-acit-new-delhi-m-s-vinod-raj-amp-co-delhi</loc>
               <lastmod>2025-07-25T05:39:40.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-del-2011-14-insilco-limited-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4024-del-2005-14-anand-prakash-bansal-ito-ward-2-1</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2673-del-2012-14-acit-new-delhi-m-s-s-k-sharma-contractor-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6010-del-2013-14-ito-new-delhi-m-s-multiplex-capital-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3056-del-2011-14-acit-noida-m-s-hanung-processors-p-ltd-noida</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-del-2013-14-kanti-kumar-dehradun-cit-dehradun</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5427-mum-2012-14-acit-cen-cir-2-mumbai-dinesh-parshuram-amin-gujrat</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-mum-2011-14-dcit-rg-8-2-mumbai-overaseas-infrastructure-alliance-i-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5332-mum-2008-14-d-c-i-t-3-2-mumbai-kotak-mahindra-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4104-mum-2015-14-inayat-peermohammad-shaikh-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2016-14-m-s-m-g-processors-pvt-ltd-surat-the-income-tax-officer-ward-1-1-3-surat</loc>
               <lastmod>2025-07-22T09:49:54.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7689-mum-2012-14-dhanjay-n-shinde-mumbai-ito-22-2-1-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3823-mum-2014-14-maruti-impex-mumbai-jcit-osd-cen-cir-39-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6541-mum-2010-14-madhu-s-jhunjhunwala-mumbai-acit-cen-cir-11-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6077-mum-2011-14-nayna-pradip-patel-mumbai-ito-24-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7518-mum-2010-14-dcit-24-3-mumbai-satyaprakash-singh-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8930-mum-2010-14-dcit-6-1-mumbai-blue-niles-holdings-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7363-mum-2010-14-awadhnarayan-singh-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3416-mum-2004-14-the-dy-cit-rg-3-1-mumbai-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-mum-2008-14-m-s-icici-bank-ltd-mumbai-the-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4524-mum-2013-14-d-h-patkar-amp-co-mumbai-ito-15-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2554-mum-2013-14-m-s-r-b-chemicals-mumbai-ito-12-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-viz-2012-23-the-ito-ward-2-1-guntur-guntur-sri-pentala-satyanarayana-vara-prasad-guntur</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-viz-2014-23-m-s-andhra-university-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-viz-2013-14-the-ito-ward-4-rajahmundry-g-s-l-educational-society-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-viz-2012-14-shri-bonagiri-satyanarayana-the-ito-ward-3-rjahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-viz-2013-14-the-ito-ward-1-1-vijayawada-sri-pulipati-chinna-subba-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-viz-2015-14-g-s-alloy-castings-ltd-vijayawada-the-addl-cit-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-viz-2013-14-dr-g-samba-siva-reddy-rajahmundry-acit-circle-1-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-viz-2012-14-m-s-live-well-constructions-pvt-ltd-visakhapatnam-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-viz-2014-14-the-acit-circle-1-1-guntur-andhra-trade-development-corporation-pvt-ltd-guntur</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-viz-2014-14-m-s-s-v-constructions-ravulapalem-the-dicit-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-viz-2013-14-the-ito-ward-1-machilipatnam-shri-kollipara-subrahmanyam-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-viz-2014-14-the-acit-circle-1-1-guntur-andhra-trade-development-corporation-pvt-ltd-guntur</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-viz-2013-14-ito-ward-1-2-vijayawada-chinthalapudi-srilekha-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-viz-2013-14-the-dy-cit-circle-2-1-vijayawada-m-s-panc-transporters-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-viz-2013-14-m-s-satyanarayana-amp-others-ravulapalem-the-ito-ward-2-amalapuram</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-viz-2013-14-the-ito-ward-1-2-vijayawada-smt-vutukuri-jayanaga-anitha-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-viz-2013-14-the-ito-ward-1-amalapuram-mother-theresa-educational-society-amalapuram</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-viz-2013-14-the-dy-cit-circle-2-1-vijayawada-sri-chidupothu-krishna-murthy-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-viz-2013-14-ito-ward-2-2-guntur-m-s-sri-sarada-estates-guntur</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-viz-2016-24-the-dcit-circle-3-1-visakhapatnam-m-s-l-g-polymers-india-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-jodh-2010-14-m-s-saraf-seasoning-udyog-sardarshahar-ito-churu</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-jodh-2015-14-dcit-tds-jodhpur-jodhpur-vidyut-vitran-nigam-ltd-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-jodh-2015-14-ito-exemptions-bikaner-m-s-krishi-upaj-mandi-samiti-anupgarh</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-jodh-2015-14-dcit-jodhpur-m-s-marudhar-hotels-pvt-ltd-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-jodh-2015-14-dcit-tds-jodhpur-jodhpur-vidyut-vitran-nigam-ltd-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-jodh-2015-14-m-s-lekhraj-mewara-amp-party-udaipur-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-shiroda-urban-co-op-credit-society-ltd-ponda</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-smt-vini-prasad-keni-panaji</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-jodh-2015-23-mehrangarh-museum-trust-jaipur-acit-exemption-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-jodh-2015-14-sahakari-bhoomi-vikas-bank-ltd-jodhpur-ito-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-jodh-2015-14-acit-exemption-jodhpur-mehrangarh-museum-trust-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-jodh-2015-14-ito-bhilwara-shri-jahir-mohammed-sheikh-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-jodh-2015-14-m-s-shree-choudhary-transport-co-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-jodh-2015-14-pushtikar-laghu-vyaparik-pratisthan-bachat-evam-sakh-sahakari-samiti-ltd-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-jodh-2015-14-pushtikar-laghu-vyaparik-pratisthan-bachat-evam-sakh-sahakari-samiti-ltd-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-jodh-2015-14-acit-jodhpur-the-sirohi-central-co-operative-bank-ltd-sirohi</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-jodh-2015-14-ito-dungarpur-shri-jitendra-kumar-mehata-dungarpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-jodh-2015-14-urban-improvement-trust-jodhpur-dy-cit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-jodh-2015-14-urban-improvement-trust-jodhpur-dy-cit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-jodh-2015-14-the-jalore-central-co-operative-bank-ltd-jodhpur-acit-barmer</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-jodh-2015-14-m-s-vinod-singhvi-huf-jodhpur-dcit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-jodh-2014-14-ito-udaipur-shri-rattan-s-tak-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-jodh-2015-14-ito-udaipur-shri-deepa-makim-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-jodh-2015-14-trilok-chand-jain-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-jodh-2015-14-acit-jodhpur-m-s-balsamand-horticulture-and-animal-husbandry-enterprises-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-jodh-2014-14-acit-udaipur-m-s-khurana-construction-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-jodh-2014-14-acit-udaipur-m-s-mateshwari-indrani-contractor-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-jodh-2014-14-shri-shambhu-lal-hiran-banswara-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jodh-2015-14-sanwar-mal-jangir-sardarshahar-ito-churu</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-jodh-2014-14-acit-udaipur-m-s-pacific-academy-of-higher-education-amp-research-society-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-jodh-2015-14-dcit-udaipur-sh-chandresh-kumar-maheshwari-rajsamand</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-jodh-2015-14-derby-textiles-limited-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-jodh-2015-14-jalore-nagrik-sahakari-bank-ltd-jodhpur-acit-barmer</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-jodh-2015-14-sub-registrar-sirohi-sumerpur-director-of-income-tax-i-amp-ci-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-jodh-2015-14-dcit-bhilwara-m-s-pradeep-bandhu-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-jodh-2016-14-bikaner-medical-amp-education-society-jodhpur-ito-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-jodh-2015-14-ito-bikaner-m-s-krishi-upaj-mandi-samiti-srikaranpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-jodh-2015-14-asian-construction-company-ajmer-jcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/haryana-state-coop-supply-and-marketing-federation-ltd-panchkula-commissioner-of-income-tax-panchkula-269</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-income-tax-officer-ward-11-1-business-process-outsourcing-india-pvt-ltd-668-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-6-central-revenue-buildings-queens-road-bangalore-560-001-and-the-deputy-commissioner-of-income-tax-circle-6-1-2-bangalore-suzlon-wind-international-ltd-677-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-ltu-jss-towers-bsk-iii-stage-bangalore-560-085-and-the-deputy-commissioner-of-income-tax-ltu-jss-towers-bsk-iii-stage-bangalore-560-085-fosroc-chemicals-india-pvt-ltd-492-2015-642-2015-470-2013</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capri-bathaid-private-limited-and-sanyog-enterprises-private-limited-and-nutek-establishments-and-shakti-metal-co-commissioner-of-trade-taxes-8913-2014-1228-2015-3069-2015-5080-2015-5499-2015</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/governing-body-of-laxmi-narayan-mohavidyalaya-regional-provident-fund-commissioner-and-another-6686</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-i-chandigarh-torque-pharmaceuticals-pvt-limited-417</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijay-gupta-commissioner-of-income-tax-delhi-xiii-and-anr-1572-2013</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sofema-s-a-france-dy-director-of-income-tax-and-anr-722-2003-735-2003-765-2003</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/66-2003-174-2005-93-2008-466-2008-507-2008-691-2008-261-2009-588-2009-69-2011-246-2012-122-2014</loc>
               <lastmod>2025-09-18T07:00:55.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-i-chandigarh-rana-sugar-ltd-390</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/deputy-commissioner-of-income-tax-registrar-of-companies-and-company-respondent-no-2-131</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-delhi-ii-new-delhi-u-g-hospitals-pvt-limited-680</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-i-chandigarh-canara-bank-sector-17-c-chandigarh-485</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muhamma-service-co-operative-bank-limited-the-income-tax-officer-ward-no-2-and-the-commissioner-of-income-tax-appeals-and-branch-manager-the-alappuzha-district-co-operative-bank-ltd-11776</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalyan-tourist-home-income-tax-officer-ward-no-1-palakkad-10024</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kavunkal-granites-p-ltd-agricultural-income-tax-commercial-tax-officer-ranny-and-deputy-commissioner-appeals-commercial-taxes-kollam-and-kerala-sales-tax-appellate-tribunal-additional-bench-thiruvananthapuram-38735</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/assam-ply-boards-the-deputy-commissioner-of-income-tax-central-circle-2-8613</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-c-r-building-queens-road-bangalore-560-001-and-the-assistant-commissioner-of-income-tax-circle-12-4-bangalore-torry-harris-business-solutions-pvt-ltd-557-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cachet-pharmaceuticals-pvt-ltd-through-lalan-kumar-singh-director-commissioner-of-income-tax-1-patna-and-dy-commissioner-of-income-tax-circle-2-patna-405</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-department-m-s-charan-life-devices-pvt-ltd-106</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-bang-2009-14-m-s-canara-bank-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-bang-2009-14-addl-cit-bangalore-m-s-canara-bank-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-bang-2013-14-m-s-mookambika-associates-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-794-bang-2014-14-shri-k-parameshwarappa-bangalore-ito-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-bang-2011-14-novell-software-development-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-bang-2012-14-ito-bangalore-m-s-maxim-india-integrated-circuit-design-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5853-del-2013-14-dcit-new-delhi-m-s-raj-katha-products-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-del-2009-14-swabhiman-trading-co-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-del-2009-14-m-s-shonkh-technologies-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-jpr-2014-14-lakhani-shoe-co-pvt-ltd-acit-alwar</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-jpr-2014-14-badri-prasad-ram-gopal-dall-mill-alwar-ito-alwar</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-jpr-2011-14-sh-suresh-kumar-somani-jaipur-ito-kishangarh</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/2298-2390-2396</loc>
               <lastmod>2025-12-25T08:35:18.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-bang-2012-14-dcit-bangalore-m-s-telelogic-india-private-limited-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-233-mum-2015-24-ito-33-2-2-kanchan-a-lad</loc>
               <lastmod>2025-12-25T08:18:31.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3223-mum-2013-14-a-r-builders-mumbai-ito-18-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6362-mum-2012-14-anant-b-tawade-mumbai-ito-17-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4397-mum-2014-14-dcit-cir-3-1-mumbai-dome-bell-electronics-i-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3084-mum-2011-14-kothari-development-corporation-mumbai-acit-16-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6373-mum-2013-14-perfect-engineering-products-ltd-mumbai-dcit-rg-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-mum-2014-14-acit-cc-39-mumbai-khetoba-land-p-ltd-alibaug</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-mum-2014-14-dcit-cen-cir-9-mumbai-avishkar-infrastructure-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6339-mum-2012-14-d-b-properties-p-ltd-mumbai-addl-cit-rg-9-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7439-mum-2011-14-dcit-2-3-mumbai-capt-avinash-j-batra-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5281-mum-2014-14-kalpak-builders-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-mum-2011-14-chhotelal-j-yadav-mumbai-ito-wd-21-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-mum-2011-14-travotel-i-p-ltd-mumbai-ito-wd-2-3-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7518-mum-2014-14-india-debt-management-p-ltd-mumbai-dcit-cir-3-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-accounts-officer-cash-income-tax-officer-tds-13-2012</loc>
               <lastmod>2025-12-25T08:30:23.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-accounts-officer-cash-income-tax-officer-tds-13-2012</loc>
               <lastmod>2025-12-25T08:30:23.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-patiala-the-principal-commissioner-of-income-tax-and-anr-cwp-4195-2016</loc>
               <lastmod>2025-12-25T08:00:24.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-essar-mobile-services-limited-now-known-as-vodafone-mobile-services-limited-and-tata-teleservices-ltd-union-of-india-ors-and-the-assistant-commissioner-of-income-tax-ors-8535-2011</loc>
               <lastmod>2025-12-25T11:55:22.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-87-del-2011-23-m-s-pragati-vanijya-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwas-udaysingh-lad-income-tax-department-5714-2015</loc>
               <lastmod>2025-12-25T07:50:25.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-b-r-ramaraaju-and-shri-b-r-anjan-kumar-and-smt-kamala-rajashekar-decd-the-commissioner-of-income-tax-central-circle-and-the-joint-commissioner-of-income-tax-osd-central-range-4551-2015</loc>
               <lastmod>2025-12-25T07:50:25.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5811-del-2015-14-sandeep-kumar-mittal-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-del-2013-14-dcit-new-delhi-m-s-dlf-commercial-developers-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6286-del-2013-14-baani-capitals-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3052-del-2013-14-m-s-excellent-land-developers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4330-del-2012-14-ito-e-delhi-suvasini-charitable-trust-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-del-2013-14-ito-new-delhi-brig-ashish-dube-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5992-del-2012-14-branch-manager-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-del-2013-14-dcit-new-delhi-m-s-desiccant-international-pvt-ltd-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4795-del-2011-14-m-s-cj-international-hotels-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-kol-2015-23-hindustan-paper-corporation-ltd-kolkata-dcit-circle-5-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-del-2011-14-dlf-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5651-del-2010-14-m-s-datamine-international-ltd-india-branch-office-new-delhi-addl-dit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-kol-2010-14-acit-circle-5-kolkata-kolkata-m-s-essel-mining-amp-industries-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-kol-2010-14-dcit-c-c-i-kolkata-kolkata-amarnath-shroff-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-kol-2012-14-dcit-circle-11-kolkata-kolkata-m-s-samay-construction-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-kol-2011-14-dcit-circle-11-kolkata-kolkata-m-s-xpro-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-kol-2013-14-pushpaja-chandran-kolkata-i-t-o-wd-28-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-kol-2013-14-dipak-chowdhury-kolkata-i-t-o-wd-40-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-kol-2013-14-dipak-chowdhury-kolkata-i-t-o-wd-40-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-794-kol-2013-14-syed-anwar-hussain-kolkata-i-t-o-wd-43-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-kol-2014-14-westinghouse-saxby-farmer-limited-kolkata-cit-kolkata-i-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-kol-2013-14-m-s-robinson-international-p-ltd-kolkata-i-t-o-wd-1-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-kol-2013-14-d-c-i-t-cir-3-kolkata-kolkata-shiv-shakti-sponge-iron-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-kol-2013-14-m-s-more-international-kolkata-a-c-i-t-cir-35-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4210-del-2012-14-acit-new-delhi-sh-dharam-chand-sankhla-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6645-del-2014-14-sh-nirmal-kumar-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2466-del-2010-14-ito-new-delhi-m-s-sadgi-investment-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-197-mum-2015-24-dcit-1-1-2-hindustan-lever-ltd</loc>
               <lastmod>2025-04-20T23:57:18.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-mum-2014-14-ito-19-1-3-mumbai-chandrakant-m-mehta-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3806-mum-2014-14-deepi-arora-mumbai-acit-cr-19-1-mumbai</loc>
               <lastmod>2025-04-18T01:29:05.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-mum-2014-14-asst-cit-25-2-mumbai-rajesh-d-nandu-huf-mumbai</loc>
               <lastmod>2025-04-18T01:22:00.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-mum-2016-14-sujata-r-mital-mumbai-ito-9-3-2-mumbai</loc>
               <lastmod>2025-04-19T22:56:58.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6219-mum-2013-14-pukhraj-h-mehta-mumbai-acit-21-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-kol-2012-23-sicpa-india-private-limited-formerly-known-as-sicpa-india-ltd-kolkata-jcit-osd-circle-8-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-kol-2013-14-maitreyee-biswas-kolkata-d-c-i-t-51-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1943-kol-2013-14-sri-raj-kumar-bansal-kolkata-i-t-o-wd-42-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-kol-2014-14-sri-manoranjan-maity-purba-medinipur-ito-wd-1-haldia-purba-medinipur</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-kol-2012-14-i-t-o-wd-2-4-durgapur-durgapur-prasanta-singh-roy-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-kol-2013-14-d-c-i-t-cir-1-kolkata-kolkata-m-s-budge-budge-jute-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-kol-2013-14-d-c-i-t-cir-3-kolata-kolkata-m-s-mantora-oil-products-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-kol-2012-14-windamere-hotel-pvt-ltd-kolkata-jcit-osd-cir-3-siliguri-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-kol-2013-14-d-c-i-t-cir-1-kolkata-kolkata-m-s-avery-india-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-kol-2013-14-d-c-i-t-cir-5-kolkata-kolkata-m-s-hindustan-copper-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-kol-2012-14-kamal-nava-sarkar-s-o-sankar-nath-sarkar-malda-ito-ward-2-malda-malda</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-kol-2011-14-m-s-the-technological-institute-of-textile-amp-science-kolkata-dit-exemption-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6812-mum-2012-14-metmin-finance-and-holdings-p-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-mum-2014-14-ito-tds-osd-rg-2-mumbai-mpg-india-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-nag-2012-14-income-tax-officer-ward-6-1-nagpur-shri-vikrant-youvraj-bobde-nagpur</loc>
               <lastmod>2026-01-19T11:16:37.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-kol-2009-14-nixcil-pharmaceuticals-specialities-ltd-kolkata-dcit-central-circle-xxii-kolkata</loc>
               <lastmod>2026-03-09T03:12:25.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-del-2015-14-acit-meerut-shri-surjeet-singh-goldy-meerut</loc>
               <lastmod>2025-04-16T16:35:30.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4228-del-2015-14-sh-harpreet-singh-puniani-delhi-pr-cit-new-delhi</loc>
               <lastmod>2025-04-16T14:07:27.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-del-2011-14-m-s-muzaffarnagar-distt-co-operative-development-federation-ltd-uttar-pradesh-addl-cit-muzaffarnagar</loc>
               <lastmod>2025-04-18T03:42:47.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5155-del-2010-14-ito-meerut-shri-mukesh-kumar-jain-meerut</loc>
               <lastmod>2025-04-18T03:42:47.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6434-del-2015-14-acit-new-delhi-sh-vikas-chawla-new-delhi</loc>
               <lastmod>2025-04-18T03:42:47.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4026-del-2009-14-acit-rohtak-m-s-gulia-laminates-pvt-ltd-rohtak</loc>
               <lastmod>2025-04-18T03:42:47.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7265-mum-2011-14-a-c-i-t-20-2-mumbai-nirman-constructions-mumbai</loc>
               <lastmod>2025-04-12T04:14:06.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-chandi-2014-14-dcit-ludhiana-m-s-gee-city-builders-p-ltd-chandigarh</loc>
               <lastmod>2025-04-15T16:49:14.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2646-mum-2012-14-a-c-i-t-19-3-mumbai-pushpa-construction-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5289-mum-2014-14-pravin-sawant-thane-ito-wd-3-4-kalyan</loc>
               <lastmod>2025-04-20T22:08:18.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6126-mum-2013-14-prayas-rehabilitation-foundaiton-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-19T17:56:59.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-mum-2014-14-dcit-25-1-mumbai-piyush-s-matalia-mumbai</loc>
               <lastmod>2025-04-14T06:28:00.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3720-mum-2013-14-dcit-6-2-mumbai-cncs-facility-solutions-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T17:56:59.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-mum-2015-14-united-india-insurance-co-ltd-mumbai-acit-tds-rg-3-mumbai</loc>
               <lastmod>2025-04-12T22:35:06.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2491-mum-2013-14-hussein-ismail-dawoodani-mumbai-asst-cit-15-2-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-rjt-2015-24-murlidhar-tractors-jamnagar-the-income-tax-officer-ward-2-2-jamnagar</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-81-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-rjt-2015-14-m-s-ultravision-associates-surendranagar-the-income-tax-officer-ward-2-surendranagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-rjt-2013-14-m-s-city-council-of-jetpur-jetpur-the-income-tax-officer-ward-1-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-rjt-2015-14-the-dy-commr-of-income-tax-morbi-circle-rajkot-gujarat-shri-manishbhai-govindbhai-patel-morbi</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-rjt-2014-14-m-s-maheshwari-handling-agency-p-ltd-gandhidham-rajkot-gujarat-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-rjt-2012-14-shri-mukesh-v-khant-rajkot-gujarat-the-assistant-commissioner-of-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-rjt-2012-14-shri-umiyashankar-lalji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-rjt-2012-14-shri-umiyashankar-lalji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-ahd-2015-14-shree-kalika-mata-temple-public-trust-panchmahal-the-acit-panchmahal-circle-godhra</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-ahd-2014-14-aditya-medisales-ltd-baroda-the-cit-i-baroda</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-ahd-2010-14-sujal-developers-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-ahd-2012-14-the-acit-gnr-circle-gandhinagar-sabarmati-gas-co-ltd-gandhinagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1259-ahd-2012-14-sabarmati-gas-co-ltd-ahmedabad-the-dy-cit-gnr-circle-gandhinagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-ahd-2011-14-the-acit-circle-9-surat-m-s-fine-manufacturing-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-rjt-2012-14-shri-ashwin-h-ajani-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-rjt-2012-14-shri-dhanji-shankarji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-rjt-2012-14-shri-riten-sarojchandra-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-rjt-2012-14-shri-dhanji-shankarji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-rjt-2012-14-shri-dhanji-shankarji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-rjt-2016-23-shri-jayeshbhai-g-patel-morbi-the-dy-commr-of-income-tax-morbi-circle-morbi</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-220-ahd-2012-23-ideal-sheet-metal-stamping-amp-pressing-pvt-ltd-ahmedabad-the-acit-circld-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-385-ahd-2014-16-the-dcit-central-circle-1-4-ahmedabad-shri-kalpeshbhai-bhagwanbhai-prajapati-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-379-ahd-2014-16-shri-motibhai-revabhai-prajapati-ahmedabad-the-acit-central-circle-1-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5210-mum-2014-14-asst-cit-cen-cir-29-cen-rg-7-mumbai-haware-engg-amp-builders-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6045-mum-2013-14-pratima-c-singh-l-h-of-late-chandrashekhar-s-singh-mumbai-ito-20-1-2-mumbai</loc>
               <lastmod>2025-04-19T17:56:59.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-del-2008-16-iftikhar-ali-khan-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T14:21:57.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5130-del-2015-14-u-amp-v-impex-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:57:03.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-pun-2014-14-smt-supriya-madhukar-borge-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:49:03.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-kol-2008-14-smt-sarita-mohta-kolkata-dcit-cc-xii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:06.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-kol-2013-14-m-s-kreeng-construction-purulia-i-t-o-wd-3-3-purilia-purulia</loc>
               <lastmod>2025-04-13T21:35:01.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-kol-2012-14-dcit-circle-11-kolkata-kolkata-m-s-sumoson-exports-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:03.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1971-pun-2012-14-ito-central-kolhapur-m-s-asian-radio-house-sangli</loc>
               <lastmod>2025-04-14T16:49:02.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-pun-2013-14-tata-toyo-radiator-limited-pune-dy-cit-circle-7-pune</loc>
               <lastmod>2025-04-14T16:49:03.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-del-2013-14-dcit-new-delhi-m-s-super-plastic-coats-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T18:14:45.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6009-del-2013-14-m-s-chamical-sale-corp-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:14:33.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-del-2015-14-smt-sudesh-devi-meerut-m-s-ito-meerut</loc>
               <lastmod>2025-04-16T05:14:23.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ind-2015-14-the-dcit-1-1-ujjain-smt-gurucharan-kaur-oberoi-ujjain</loc>
               <lastmod>2025-04-16T06:21:30.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-kol-2015-24-ito-wd-2-1-asansol-asansol-shri-vinod-jumrani-burdwan</loc>
               <lastmod>2025-04-21T19:22:27.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5110-del-2014-14-sh-vinod-kumar-arora-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3350-del-2013-14-m-s-meerut-roller-flour-mills-pvt-ltd-meerut-cit-meerut</loc>
               <lastmod>2025-04-20T19:43:22.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-del-2015-14-m-s-al-hind-exports-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-ind-2014-14-the-acit-3-1-bhopal-m-s-chandravadani-mahila-shiksha-samiti-bhopal</loc>
               <lastmod>2025-04-20T20:29:26.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-735-ind-2015-14-smt-sudha-simhal-bhopal-the-ito-1-1-bhopal</loc>
               <lastmod>2025-04-20T20:29:25.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ind-2015-14-the-dcit-exemption-bhopal-m-s-devi-shakuntala-thkaral-charitable-foundation-bhopal</loc>
               <lastmod>2025-04-20T20:29:25.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-ind-2015-14-m-s-rishishwar-construction-private-limited-ujjain-the-addl-cit-range-1-ujjain</loc>
               <lastmod>2025-04-20T20:29:23.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-ind-2015-24-m-s-shri-ram-builders-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-20T20:36:28.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-pun-2012-14-acit-aurangabad-mantri-sanjaykumar-ramkishan-huf-jalna</loc>
               <lastmod>2025-04-14T15:35:02.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-ind-2014-16-shri-maganlal-shah-vidisha-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-del-2011-14-ito-new-delhi-sh-satish-kumar-new-delhi</loc>
               <lastmod>2025-04-18T04:07:42.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-asr-2013-14-m-s-kaiser-industries-ltd-samba-the-joint-commissioner-of-income-tax-jammu</loc>
               <lastmod>2025-04-14T03:28:04.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-del-2010-14-ito-new-delhi-shri-vivek-markan-new-delhi</loc>
               <lastmod>2025-04-18T04:21:44.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-del-2014-14-ito-tds-moradabad-haq-brothers-moradabad</loc>
               <lastmod>2025-04-18T07:29:02.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-jpr-2012-14-shri-navratan-mal-bansal-jaipur-ito-kishangarh</loc>
               <lastmod>2025-04-22T05:29:40.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-del-2014-14-m-s-bodhi-properties-private-limited-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T16:00:52.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3278-del-2011-14-ito-muzaffarnagar-nidhi-bansal-muzaffarnagar</loc>
               <lastmod>2025-04-18T14:50:01.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-del-2011-14-acit-meerut-shri-mukesh-joshi-noida</loc>
               <lastmod>2025-04-18T14:50:01.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3316-del-2011-14-acit-meerut-shri-mukesh-joshi-noida</loc>
               <lastmod>2025-04-18T14:50:01.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6390-del-2015-14-ito-gurgaon-smt-poonam-dhingra-gurgaon</loc>
               <lastmod>2025-04-18T14:50:01.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6431-del-2015-14-ito-new-delhi-sh-pradeep-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-18T14:50:02.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-del-2014-14-acit-rohtak-m-s-haryana-gramin-bank-rohtak</loc>
               <lastmod>2025-04-21T03:43:19.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3570-del-2013-14-m-s-unitech-hospitality-services-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T04:22:19.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-kol-2013-14-d-c-i-t-cir-4-kolkata-kolkata-m-s-kanoi-plantations-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:00:06.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-kol-2013-14-i-t-o-wd-46-1-kolkata-kolkata-farida-begum-howrah</loc>
               <lastmod>2025-04-13T21:00:00.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-kol-2010-14-acit-cc-xx-kolkata-kolkata-m-s-paharpur-cooling-towers-limited-kolkata</loc>
               <lastmod>2025-04-13T21:00:04.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-ind-2014-14-the-acit-5-1-indore-m-s-farm-services-indore</loc>
               <lastmod>2025-04-21T18:43:44.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-241-ind-2013-16-the-dcit-3-1-indore-m-s-avalanche-realty-pvt-ltd-indore</loc>
               <lastmod>2025-04-21T18:43:44.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-del-2014-16-shri-rajiv-jain-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:21:46.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-del-2013-16-pallavi-sood-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:21:46.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5110-del-2011-14-ramesh-chand-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T09:21:46.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-del-2014-14-sh-rajiv-gambhir-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T09:21:46.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-asr-2014-14-the-income-tax-officer-jalandhar-m-s-pms-international-pvt-ltd-distt-kapurthala</loc>
               <lastmod>2025-04-17T05:42:34.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-asr-2014-14-amandeep-educational-society-amritsar-the-commissioner-of-income-tax-i-amritsar</loc>
               <lastmod>2025-04-17T05:49:34.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-ahd-2014-24-shri-bhavesh-satabhai-patel-anand-the-income-tax-officer-ward-2-anand</loc>
               <lastmod>2025-04-17T00:21:33.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-asr-2015-14-the-dy-commissioner-income-tax-jalandhar-smt-swarn-kaur-wd-o-sh-gobin-singh-urf-s-o-s-dhanna-singh-jalandhar</loc>
               <lastmod>2025-04-14T03:14:03.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-asr-2014-14-m-s-superfine-agro-industries-abohar-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-14T03:14:07.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-asr-2014-14-m-s-j-kishore-overseas-amritsar-the-joint-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-14T03:14:07.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-asr-2015-14-prithvi-raj-saneja-abohar-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:14:07.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-169-ahd-2013-24-shri-mohammedkasim-a-bhorania-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-04-13T08:28:08.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ind-2014-14-shri-badri-narayan-bhatewara-jhabua-the-acit-ratlam</loc>
               <lastmod>2025-04-16T05:49:26.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-pun-2012-14-shrikant-gopaldas-khatod-jalgaon-asstt-cit-cir-1-jalgaon-jalgaon</loc>
               <lastmod>2025-04-14T23:00:06.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-pun-2014-14-m-s-swamini-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T22:56:01.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-pun-2013-14-shri-sanjay-namdeo-bharati-nashik-ito-ward-3-4-malegaon</loc>
               <lastmod>2025-04-14T22:56:01.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1672-pun-2013-14-dcit-central-circle-1-nashik-shri-nandlal-s-bothra-aurangabad</loc>
               <lastmod>2025-04-14T16:07:01.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-pun-2014-14-sudarshan-chemical-industries-ltd-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:07:05.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-pun-2004-14-acit-cir-8-pune-sandvik-asia-ltd-pune</loc>
               <lastmod>2025-04-14T16:07:06.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6458-del-2012-14-vivsun-properties-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T09:43:42.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5607-del-2010-14-addl-cit-meerut-m-s-subharti-k-k-b-charitable-trust-meerut</loc>
               <lastmod>2025-04-21T09:36:31.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3185-ahd-2015-14-chase-buildcone-projects-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2025-04-20T11:57:09.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-kol-2011-14-ito-ward-1-3-midnapore-midnapore-m-s-midnapore-house-developers-paschim-medinipur</loc>
               <lastmod>2025-04-20T17:50:19.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-kol-2010-14-dcit-circle-33-kolkata-kolkata-shri-sailen-ganguly-kolkata</loc>
               <lastmod>2025-04-20T17:50:19.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-kol-2013-14-m-s-mission-row-tea-brokers-pvt-ltd-kolkata-d-c-i-t-cir-4-kolkata-kolkata</loc>
               <lastmod>2025-04-20T17:50:20.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-kol-2013-14-a-c-i-t-cir-suri-birbhum-m-s-s-b-construction-birbhum</loc>
               <lastmod>2025-04-20T17:50:20.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-asr-2012-14-sh-vikrant-mehra-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-14T03:14:08.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-jpr-2015-14-sikar-amp-jhunjhnu-zila-dughdh-utpadak-sahakari-sangh-ltd-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T07:02:00.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6002-mum-2013-14-asst-cit-16-2-mumbai-surya-gems-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5179-mum-2014-14-ito-25-1-3-mumbai-mansukhbhai-m-patel-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4189-mum-2007-14-the-acit-rg-10-1-mumbai-m-s-infrastructure-leasing-amp-financial-services-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2496-ahd-2012-14-the-acit-circle-5-ahmedabad-piruz-a-khambhatta-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:04.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-ahd-2012-14-the-acit-sabarkantha-circle-himatnagar-sonata-ceramics-pvt-ltd-himatnagar</loc>
               <lastmod>2025-04-14T01:28:00.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ahd-2016-14-sachi-molding-solutions-pvt-ltd-surat-the-income-tax-officer-2-1-1-surat</loc>
               <lastmod>2025-04-14T02:21:00.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-ahd-2014-14-gujarat-state-fertilizers-amp-chemicals-ltd-baroda-the-cit-i-baroda</loc>
               <lastmod>2025-04-14T01:35:02.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2651-ahd-2015-14-shri-kamlesh-laxmanbhai-patel-huf-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-04-14T02:21:00.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3635-ahd-2015-14-venus-enterprises-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-now-dy-cit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:00.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-ahd-2013-14-shri-rameshbhai-jerambhai-pachani-surat-the-dy-cit-circle-9-surat</loc>
               <lastmod>2025-04-14T02:21:01.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-451-ahd-2012-16-the-acit-central-circle-1-4-ahmedabad-siddhi-vinayak-buildcon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:35.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-522-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-525-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:01.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ahd-2013-14-shiv-textiles-surat-the-income-tax-officer-ward-5-4-surat</loc>
               <lastmod>2025-04-13T06:14:06.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-ahd-2013-14-the-ito-tds-3-surat-shree-chalthan-vibhag-khand-udyog-sahakari-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-ahd-2012-14-shri-vikram-v-patel-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:02.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-rjt-2014-14-the-assistant-comissioner-of-income-tax-central-circle-1-rajkot-gujarat-m-s-western-india-ceramics-pvt-ltd</loc>
               <lastmod>2025-04-14T18:14:01.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:20.024Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-ahd-2012-14-ashirwad-education-trust-baroda-the-cit-i-baroda</loc>
               <lastmod>2025-04-13T09:28:04.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2759-ahd-2011-14-the-acit-circle-7-ahmedabad-ashish-n-soparkar-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:03.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-2012-14-the-acit-vapi-circle-vapi-m-s-metal-link-alloys-ltd-nani-daman</loc>
               <lastmod>2025-04-13T11:42:03.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ahd-2011-14-sintex-industries-ltd-ahmedabad-the-jt-cit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-13T07:56:06.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-rjt-2015-24-the-co-op-bank-of-rajkot-ltd-rajkot-gujarat-the-assistant-commr-income-tax-cir-1-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:02.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-ahd-2007-14-the-dcit-ahmedabad-circle-1-ahmedabad-associated-dyestuffp-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T07:56:06.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-ahd-2012-14-the-acit-circle-7-surat-m-s-aayush-icu-amp-multispeciality-hospital-surat</loc>
               <lastmod>2025-04-13T09:28:04.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-389-ahd-2012-16-the-acit-osd-circle-9-ahmedabad-smt-sunita-r-jain-ahmedabad</loc>
               <lastmod>2025-04-13T07:42:05.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-509-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-510-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-ahd-2011-14-the-acit-circle-9-surat-m-s-navjivan-synthetics-surat</loc>
               <lastmod>2025-04-13T11:42:03.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-rjt-2013-14-the-dcit-surendrangar-circle-surendranagar-shankarbhai-amthubhai-patel-surendranagar</loc>
               <lastmod>2025-04-20T10:22:17.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-rjt-2010-14-m-s-nandanvan-builders-rajkot-gujarat-the-income-tax-officer-ward-2-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-rjt-2014-14-the-asstt-commr-income-tax-cir-3-1-rajkot-gujarat-shri-jagdishbhai-k-bharadia-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-ahd-2015-14-shri-shailesh-keshavlal-shah-patan-the-income-tax-officer-ward-2-patan</loc>
               <lastmod>2025-04-17T03:07:34.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-ahd-2015-14-shri-shailesh-keshavlal-shah-patan-the-income-tax-officer-ward-2-patan</loc>
               <lastmod>2025-04-17T03:07:35.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2499-ahd-2012-14-the-ito-ward-9-2-ahmedabad-shri-archit-kamleshkumar-shah-ahmedabad</loc>
               <lastmod>2025-04-16T23:56:40.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-ahd-2012-14-shri-jagdish-h-patel-mehsana-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:01.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-ahd-2012-14-the-acit-circle-4-ahmedabad-galaxy-real-estate-developers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:33.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-ahd-2012-14-adani-wilmar-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:34.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-ahd-2012-14-bilakhia-holding-p-ltd-vapi-the-addl-cit-vapi-range-vapi</loc>
               <lastmod>2025-04-17T03:35:36.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2586-ahd-2012-14-mother-care-charitable-trust-baroda-the-cit-i-baroda</loc>
               <lastmod>2025-04-17T00:35:31.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ahd-2012-14-the-ito-ward-2-navsari-smt-komal-urveshkumar-shah-navsari</loc>
               <lastmod>2025-04-13T07:07:02.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-ahd-2012-14-the-ito-ward-7-2-ahmedabad-smt-niketa-sanjay-shah-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:01.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7678-mum-2007-14-m-s-hindustan-petroleum-corporation-ltd-the-adit-it-3-1-mumbai</loc>
               <lastmod>2025-04-13T16:42:03.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2429-chny-2014-14-dorai-pandi-manickam-erode-jcit-erode</loc>
               <lastmod>2025-04-12T08:42:02.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-chny-2015-14-kwality-spinning-mills-p-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T08:42:02.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-jpr-2013-14-laxmman-das-sabdani-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-jpr-2013-14-rajesh-nqawlakha-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-jpr-2015-14-acit-ajmer-manoj-kr-agarwal-kishangarh</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-pun-2015-24-ravindra-joma-bhagat-new-panvel-income-tax-officer</loc>
               <lastmod>2025-04-14T22:35:08.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-hyd-2012-14-induru-mahidhar-kumar-reddy-nellore-nellore-income-tax-officer-ward-1-nellore</loc>
               <lastmod>2025-04-14T21:35:01.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-mum-2008-14-the-ddit-it-1-2-mumbai-m-s-clifford-chance-llp-mumbai</loc>
               <lastmod>2025-04-15T11:56:21.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-mum-2008-23-m-s-clifford-chance-llp-formerly-known-as-clifford-chance-mumbai-the-adit-it-rg-1-2-mumbai</loc>
               <lastmod>2025-04-15T11:56:21.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7878-mum-2010-14-gujarat-pipavav-port-ltd-mumbai-ito-tds-3-mumbai</loc>
               <lastmod>2025-04-15T11:56:21.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1987-chny-2015-14-ito-tirunelveli-s-kalaiarasan-tirunelveli</loc>
               <lastmod>2025-04-12T10:42:02.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-chny-2015-14-dcit-coimbatore-brt-spinners-pvt-ltd-coimbatore</loc>
               <lastmod>2025-04-12T07:56:01.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-chny-2014-14-rajapalayam-co-operative-urban-bank-ltd-chennai-ito-virudhunagar</loc>
               <lastmod>2025-04-12T07:14:06.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3124-chny-2014-14-ito-chennai-hidesign-india-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:14:06.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-chny-2016-14-r-balaji-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T07:14:06.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1980-chny-2015-14-acit-chennai-ennore-coke-ltd-chennai</loc>
               <lastmod>2025-04-12T07:14:05.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-mum-2014-14-acit-cc-39-mumbai-arpit-land-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:28:02.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-del-2014-14-li-amp-fung-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:42:48.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-chandi-2015-14-acit-patiala-state-bank-of-patiala-patiala</loc>
               <lastmod>2025-04-18T21:14:54.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-chandi-2013-14-ito-ludhiana-sh-rohit-sehi-ludhiana</loc>
               <lastmod>2025-04-18T21:14:56.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-chandi-2015-14-m-s-r-k-educational-amp-social-welfare-society-mandi-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-18T21:14:56.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-chny-2016-14-acit-chennai-a-sanjay-a-wadhwa-chennai</loc>
               <lastmod>2025-04-12T12:56:08.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-chny-2016-14-acit-chennai-a-sanjay-a-wadhwa-chennai</loc>
               <lastmod>2025-04-12T12:56:08.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-chny-2016-14-haniffa-chennai-ito-tuticorin</loc>
               <lastmod>2025-04-12T12:56:09.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2329-chny-2015-14-s-saravana-arul-chennai-acit</loc>
               <lastmod>2025-04-12T12:56:09.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-chny-2015-14-m-r-shanmugam-kancheepuram-acit-bangalore</loc>
               <lastmod>2025-04-12T13:00:00.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-mum-2014-14-ito-25-1-3-mumbai-antony-buildwell-jv-mumbai</loc>
               <lastmod>2025-04-12T22:28:09.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5859-mum-2013-14-asst-cit-cir-6-1-mumbai-anil-priners-ltd-mumbai</loc>
               <lastmod>2025-04-12T22:35:00.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6062-mum-2011-14-dcit-24-3-mumbai-avdh-narayan-singh-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-mum-2013-14-kshama-vipul-choksi-mumbai-asst-cit-21-1-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6626-mum-2012-14-ito-25-3-3-mumbai-leeladevi-jasraj-purohit-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7542-mum-2012-14-administrator-of-the-estate-of-late-mr-e-f-dinshaw-mumbai-ito-it-1-1-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4301-mum-2013-14-kamlesh-kumar-maheshwari-mumbai-asst-cit-3-3-mumbai</loc>
               <lastmod>2025-04-12T22:35:02.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-mum-2013-14-bharat-petroleum-corporation-ltd-mumbai-asst-cit-rg-2-1-mumbai</loc>
               <lastmod>2025-04-12T11:56:06.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-chny-2013-14-m-s-the-vellore-distt-bus-owner-apos-s-association-chennai-director-of-income-tax-exemptions-chennai</loc>
               <lastmod>2025-04-12T08:49:00.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-chny-2012-14-m-s-polaris-financial-technology-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:05.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-chny-2015-14-ito-exemptions-chennai-st-alfred-educational-trust-chennai</loc>
               <lastmod>2025-04-12T12:28:02.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-chny-2015-14-acit-chennai-eskay-design-chennai</loc>
               <lastmod>2025-04-12T12:28:00.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-hyd-2011-14-j-v-ratnamani-hyd-hyderabad-ito-ward-10-4-hyderabad</loc>
               <lastmod>2025-04-16T06:21:28.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-mum-2015-14-dcit-cir-7-2-1-mumbai-merck-ltd-mumbai</loc>
               <lastmod>2025-04-16T07:42:27.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-mum-2014-14-merck-ltd-mumbai-dcit-rg-6-3-mumbai</loc>
               <lastmod>2025-04-16T07:42:27.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3833-mum-2011-14-siemens-nixdorf-informationssysteme-gmbh-formerly-aisemens-nixdorf-informaitonssysteme-ag-mumbai-ddit-it-2-1-mumbai</loc>
               <lastmod>2025-04-16T07:49:25.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-del-2014-14-ms-meeta-gutgutia-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T07:49:24.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-chny-2015-14-ito-salem-s-9787-k-kondappanaikenpatty-paccs-ltd-salem</loc>
               <lastmod>2025-04-12T16:07:05.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-chny-2015-14-ito-salem-s-6608-narasingapuram-primary-agricultural-co-op-credit-society-ltd-salem</loc>
               <lastmod>2025-04-12T16:07:05.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1830-chny-2015-14-boothapuri-venkatesh-rep-by-pa-holder-mrs-b-shanta-chennai-ddit-chennai</loc>
               <lastmod>2025-04-12T16:07:06.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-chny-2014-14-p-selvam-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:04.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-chny-2016-24-naresh-kumar-yadav-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T12:28:06.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-chny-2015-14-syncfusion-software-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:42:00.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-chny-2015-14-seshasayee-paper-amp-boards-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T15:42:00.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-chny-2013-14-acit-chennai-m-s-coromandel-cables-private-ltd-chennai</loc>
               <lastmod>2025-04-12T15:49:04.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-chny-2013-14-acit-chennai-m-s-coromandel-cables-private-ltd-chennai</loc>
               <lastmod>2025-04-12T15:49:04.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-chny-2015-14-ito-coimbatore-sri-dhanalakshmi-sizing-and-spinning-mill-coimbatore</loc>
               <lastmod>2025-04-12T13:28:03.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-mum-2009-23-bhavani-gems-mumbai-acit-cen-cir-35-mumbai</loc>
               <lastmod>2025-04-12T12:00:00.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2107-chny-2012-14-dcit-chennai-m-s-chettinad-cement-corporation-ltd-chennai</loc>
               <lastmod>2025-04-12T09:28:04.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-100-ahd-2015-24-shri-daljitsingh-d-randhawa-baroda-the-income-tax-officer-ward-2-4-baroda</loc>
               <lastmod>2025-04-12T09:35:07.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4407-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:07.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4406-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:07.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-196-mum-2015-23-asian-star-company-ltd-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-12T09:00:07.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-198-mum-2015-23-asian-star-company-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-12T09:00:08.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7419-mum-2013-14-astra-exim-p-ltd-mumbai-ito-2-1-1-mumbai</loc>
               <lastmod>2025-04-12T00:14:05.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5162-mum-2010-14-azofen-p-ltd-mumbai-dcit-cir-5-1-mumbai</loc>
               <lastmod>2025-04-12T00:14:05.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-chandi-2010-14-acit-ludhiana-m-s-avon-ispat-amp-power-ltd-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-chandi-2012-14-m-s-avon-ispat-amp-power-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-mum-2014-14-kamlesh-s-mehta-mumbai-ito-21-2-2-mumbai</loc>
               <lastmod>2025-04-12T04:00:13.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-252-mum-2015-24-dcit-cen-cir-6-4-german-express-shipping-agency-i-p-ltd</loc>
               <lastmod>2025-04-12T04:42:03.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3008-del-2013-14-acit-new-delhi-smt-suman-jain-new-delhi</loc>
               <lastmod>2025-04-16T15:42:29.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4564-del-2012-14-mrs-archana-bhalla-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:26.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5065-del-2011-14-micron-instruments-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-del-2014-14-acit-new-delhi-m-s-modern-stage-service-new-delhi</loc>
               <lastmod>2025-04-18T08:49:54.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-del-2014-14-moon-buildtech-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-209-del-2005-16-hareshbhai-ashumalbhai-dcit-central-circle-3</loc>
               <lastmod>2025-04-18T11:07:49.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-210-del-2005-16-vijay-kumar-ashumal-dcit-central-circle-3</loc>
               <lastmod>2025-04-18T11:07:49.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6745-del-2015-14-m-s-compshan-information-technology-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:14:50.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6811-del-2015-14-irshad-ahmed-haridwar-ito-haridwar</loc>
               <lastmod>2025-04-18T16:14:50.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-mum-2015-14-sandstone-capital-advisors-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-16T07:28:29.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-ahd-2011-14-m-s-gujarat-safai-kamdar-vikas-nigam-gandhinagar-the-acit-gandhinagar-circle-gandhinagar</loc>
               <lastmod>2025-04-16T07:35:29.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-192-mum-2013-23-si-group-india-ltd-formerly-schenectady-herdillia-ltd-navi-mumbai-dcit-large-taxpayer-unit-mumbai</loc>
               <lastmod>2025-04-16T07:35:31.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-ind-2015-14-m-s-panjon-ltd-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-16T05:07:22.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-160-ahd-2013-23-kalpataru-power-transmission-ltd-gandhinagar-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-04-16T05:56:28.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-asr-2014-14-smt-sushma-garg-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-17T05:28:33.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ahd-2013-14-shri-narpatsingh-a-rathod-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2025-04-17T03:07:37.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1867-ahd-2012-14-the-acit-central-circle-2-1-ahmedabad-shri-anil-sakarabhai-patel-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:38.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-531-ahd-2011-16-the-dcit-central-circle-1-surat-m-s-tejas-securities-surat</loc>
               <lastmod>2025-04-17T03:14:31.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-ahd-2013-14-the-ito-ward-6-1-ahmedabad-the-bavla-ginning-factory-ahmedabad</loc>
               <lastmod>2025-04-17T03:14:31.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-291-ahd-2011-23-shri-ishwarlal-shivlal-jariwala-surat-the-income-tax-officer-ward-6-2-surat</loc>
               <lastmod>2025-04-17T03:14:31.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-del-2014-14-sehrawat-associates-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:01:08.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-hyd-2011-14-acit-circle-1-1-tirupathi-m-s-sagar-sugars-and-allied-products-pvt-ltd-chittoor</loc>
               <lastmod>2025-04-19T03:28:51.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-hyd-2013-14-income-tax-officer-ward-2-khammam-smt-para-sulochana-rani-khammam</loc>
               <lastmod>2025-04-19T05:42:53.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-chandi-2015-14-acit-panchkula-sh-baldev-singh-mahindra-panchkula</loc>
               <lastmod>2025-04-14T10:21:01.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-pun-2012-14-ito-ward-2-1-aurangabad-shri-anurag-radheshyam-attal-aurangabad</loc>
               <lastmod>2025-04-14T04:21:04.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-pun-2013-14-m-s-sai-venkata-construction-pune-asst-cit-circle-9-pune</loc>
               <lastmod>2025-04-14T04:21:06.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-pun-2011-14-gkn-sinter-metals-pvt-ltd-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-04-14T04:14:05.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8567-mum-2010-14-raytheon-ebasco-overseas-ltd-bangalore-ddit-it-2-1-mumbai</loc>
               <lastmod>2025-04-14T19:28:02.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5422-mum-2010-14-ito-8-1-4-mumbai-avis-motors-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T19:28:03.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3989-mum-2014-14-ito-10-3-2-mumbai-jinit-properties-p-ltd-navi-mumbai</loc>
               <lastmod>2025-04-14T19:28:03.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-kol-2014-14-sri-shankar-pradhan-asansol-ito-ward-2-3-asansol-asansol</loc>
               <lastmod>2025-04-13T21:07:06.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-kol-2015-14-g-g-super-cement-pvt-ltd-asansol-acit-cir-2-asansol-asansol</loc>
               <lastmod>2025-04-13T21:21:00.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7790-mum-2012-14-dassault-systemes-solidworks-corporation-chennai-ddit-it-1-2-mumbai</loc>
               <lastmod>2025-04-16T07:56:26.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-chandi-2015-23-m-s-nahar-spinning-mills-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-14T06:49:11.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-bang-2014-14-m-s-tata-elxsi-ltd-bangalore-addl-c-i-t-bangalore</loc>
               <lastmod>2025-04-17T12:42:43.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4463-mum-2014-14-euresian-mumbai-ito-wd-12-2-1-mumbai</loc>
               <lastmod>2025-04-12T21:00:07.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-86-mum-2015-23-sunil-kumar-mehta-mumbai-ito-wd-25-3-4-mumbai</loc>
               <lastmod>2025-04-12T21:00:07.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6758-mum-2013-14-ito-2-1-2-mumbai-c-n-gandevia-clearing-amp-forwrding-agents-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6277-mum-2010-14-acit-11-1-mumbai-crest-animation-studios-ltd-mumbai</loc>
               <lastmod>2025-04-13T19:49:07.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-bang-2015-14-dcit-bangalore-m-s-indo-spanish-tasty-foods-pvt-ltd</loc>
               <lastmod>2025-04-13T22:07:06.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-chandi-2014-14-m-s-silver-oaks-township-ltd-bathinda-dcit-ludhiana</loc>
               <lastmod>2025-04-14T10:14:09.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-chandi-2011-14-m-s-j-k-metal-industries-jagadhari-dcit-yamunanagar</loc>
               <lastmod>2025-04-14T10:14:10.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-chandi-2016-14-sh-arun-trehan-chandigarh-pr-commissioner-of-income-tax-ii-chandigarh</loc>
               <lastmod>2025-04-14T10:14:10.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-949-chandi-2012-14-haryana-civil-secretariat-chandigarh-ito-tds-panchkula</loc>
               <lastmod>2025-04-14T10:14:11.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-chandi-2007-14-acit-chandigarh-m-s-swaraj-engines-ltd-mohali</loc>
               <lastmod>2025-04-14T10:14:12.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-chandi-2015-14-m-s-r-p-foundary-p-ltd-mandi-gobindgarh-principal-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-14T10:14:09.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-del-2013-14-ascot-investments-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:50:40.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-del-2013-14-m-s-beverly-park-1-condominium-delhi-acit-gurgaon</loc>
               <lastmod>2025-04-22T07:29:46.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4382-del-2014-14-t-i-steels-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-22T07:36:51.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6207-del-2013-14-acit-new-delhi-m-s-vishnu-apartment-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-22T07:36:51.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-hyd-2015-14-sree-nagendra-constructions-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:02.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-hyd-2015-14-sree-nagendra-constructions-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:02.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-ragini-constructions-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:02.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-sree-nagendra-constructions-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:02.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-hyd-2015-14-maa-highways-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:03.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-maa-highways-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:03.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-hyd-2015-14-maa-highways-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:03.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-hyd-2014-14-maa-highways-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1835-hyd-2014-14-sree-nagendra-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-hyd-2014-14-sree-nagendra-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-hyd-2014-14-b-teja-raju-hyderabad-dy-cit-central-circle-8-hyderabad</loc>
               <lastmod>2025-04-14T12:00:05.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-jpr-2015-14-dcit-jaipur-jaipur-thar-gramin-bank-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-jpr-2015-14-ved-prakash-samariya-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T06:16:15.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-188-ind-2015-16-mr-syed-mohsin-raza-rizvi-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-185-ind-2015-16-mr-syed-mohsin-raza-rizvi-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ind-2015-14-m-s-jagat-chetna-shiksha-samiti-bhopal-the-acit-circle-3-1-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-ind-2015-14-smt-vandana-agrawal-indore-the-ito-5-1-indore</loc>
               <lastmod>2025-04-22T02:22:43.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-235-ind-2015-16-m-s-shri-narayan-shiksha-evam-samaj-kalyan-samiti-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-22T02:22:43.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-234-ind-2015-16-m-s-shri-narayan-shiksha-evam-samaj-kalyan-samiti-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-22T02:22:43.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4542-del-2013-14-siem-offshore-crewing-as-dehradun-acit-intl-taxation-dehradun</loc>
               <lastmod>2025-04-18T18:50:11.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-jpr-2015-14-acit-ajmer-ritu-agarwal-kishangarh</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-jpr-2015-14-lala-ram-choudhary-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-jpr-2014-14-ravi-sacheti-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-jpr-2013-14-smt-daljit-kaur-suri-kota-acit-kota</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-jpr-2013-14-vijay-solvex-ltd-alwar-acit-alwar</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2113-del-2015-14-niho-construction-ltd-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2011-del-2015-14-surajmal-memorial-education-society-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-ahd-2015-14-shri-priyavadan-panachand-shah-ahmedabad-the-income-tax-officer-osd-ii-range-9-ahmedabad</loc>
               <lastmod>2025-04-17T00:28:36.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-hyd-2011-14-dcit-central-circle-4-hyderabad-kum-potla-shanthi-khammam</loc>
               <lastmod>2025-04-19T04:49:53.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-hyd-2011-14-dcit-central-circle-4-hyderabad-sri-potla-nishanth-khammam</loc>
               <lastmod>2025-04-19T04:49:53.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-153-lkw-2015-24-m-s-kribhco-shyam-fertilizers-ltd-shahjahanpur-income-tax-officer-tds-bareilly</loc>
               <lastmod>2025-04-19T15:56:58.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2468-ahd-2012-14-m-s-empire-motors-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-04-17T00:49:31.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-chny-2015-14-best-7-crompton-engineering-projects-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T19:28:04.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-chny-2014-14-ito-vellore-n-balakrishnan-tiruvannamalai</loc>
               <lastmod>2025-04-12T19:28:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-chny-2014-14-ito-vellore-n-balakrishnan-tiruvannamalai</loc>
               <lastmod>2025-04-12T19:28:05.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-chny-2014-14-k-s-ravikumar-coimbatore-acit-trichy</loc>
               <lastmod>2025-04-12T19:28:06.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4837-mum-2014-14-jai-corp-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-13T03:42:09.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5666-mum-2011-14-iata-bsp-india-mumbai-adit-3-1-mumbai</loc>
               <lastmod>2025-04-13T03:49:01.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-mum-2010-14-iata-bsp-india-mumbai-adit-3-1-mumbai</loc>
               <lastmod>2025-04-13T03:49:01.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2339-mum-2010-14-iata-bsp-india-mumbai-adit-3-1-mumbai</loc>
               <lastmod>2025-04-13T03:49:01.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-225-chny-2015-24-acit-chennai-mainetti-india-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T19:42:04.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-del-2014-14-acit-new-delhi-m-s-national-cooperative-consumers-federation-of-india-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3766-del-2013-14-saraswati-devi-educational-amp-charitable-trust-haryana-cit-rohtak</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4101-del-2010-14-ito-new-delhi-m-s-shree-bankey-bihari-textiles-p-ltd-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-877-del-2014-14-m-s-shree-balaji-educational-trust-haridwar-cit-dehradun</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-del-2014-14-m-s-swami-satyanand-alternate-therapy-foundation-new-delhi-dit-exemptions-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-del-2014-14-ito-new-delhi-m-s-mahajan-industries-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4864-del-2013-14-m-s-shivam-softech-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4781-del-2015-14-dcit-new-delhi-sh-sudhir-mullick-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-del-2014-14-dcit-new-delhi-m-s-swadeshi-koreatex-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4027-del-2012-14-acit-new-delhi-m-s-united-biotech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-387-del-2012-23-m-s-united-biotech-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-chandi-2015-23-sh-deep-malhotra-faridkot-dcit-ludhiana</loc>
               <lastmod>2025-04-15T16:42:23.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-chandi-2015-14-m-s-gramin-shiksha-vikas-samiti-kurukshetra-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-15T16:49:16.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-chandi-2015-14-acit-panchkula-sh-jagdeep-singh-chandail-panchkula</loc>
               <lastmod>2025-04-15T16:49:16.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-chandi-2013-14-sh-vijay-kumar-ghai-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-15T16:49:16.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-lkw-2015-14-rajesh-kumar-dixit-kanpur-income-tax-officer-4-4-kanpur</loc>
               <lastmod>2025-04-15T18:56:23.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-m-s-u-p-project-corp-ltd-lucknow</loc>
               <lastmod>2025-04-15T19:28:25.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-lkw-2014-14-income-tax-officer-3-2-kanpur-shri-kamal-raheja-kanpur</loc>
               <lastmod>2025-04-15T19:28:26.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-lkw-2014-14-income-tax-officer-3-3-kanpur-smt-priya-raheja-kanpur</loc>
               <lastmod>2025-04-15T19:28:26.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-lkw-2015-14-shri-ganesh-sewa-samiti-bahraich-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:35:20.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-shri-sanjay-seth-lucknow</loc>
               <lastmod>2025-04-15T19:35:21.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-rjt-2015-14-shri-tulshishyam-mandir-trust-rajkot-gujarat-the-commr-of-income-tax-exemptions-ahmedabad</loc>
               <lastmod>2025-04-20T09:57:08.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-hyd-2014-14-mrs-b-srinaga-muneswari-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T08:56:50.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-hyd-2013-14-mr-b-shivram-krishna-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T08:56:50.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-hyd-2013-14-mr-b-shivram-krishna-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T08:56:50.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-hyd-2013-14-mr-b-shivram-krishna-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T08:56:50.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-hyd-2015-14-dcit-circle-3-1-hyderabad-hyderabad-w-ramana-rao-hyderabad</loc>
               <lastmod>2025-04-19T05:56:55.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-hyd-2015-14-g-v-madan-mohan-reddy-kadapa-hyderabad-ito-ward-2-kadapa-kadapa</loc>
               <lastmod>2025-04-19T05:56:55.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-hyd-2014-14-income-tax-officer-ward-4-1-hyderabad-sri-jyothi-murthy-mala-hyderabad</loc>
               <lastmod>2025-04-19T07:21:54.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-del-2012-14-suncity-projects-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:49:58.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-del-2012-14-acit-new-delhi-m-s-suncity-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:49:58.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-13-del-2012-16-ito-new-delhi-m-s-sks-jewellers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:49:58.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-del-2013-14-m-s-shree-ram-straw-products-ltd-uttrakhand-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:49:59.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5326-del-2015-14-ito-exemptions-rohtak-m-s-vivek-shiksha-samiti-gurgaon</loc>
               <lastmod>2025-04-19T11:49:59.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4767-del-2011-14-ito-fatehabad-smt-sharda-devi-fatehabad</loc>
               <lastmod>2025-04-19T11:49:59.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-chandi-2013-14-m-s-calibre-plaza-shopkeepers-welfare-society-ludhiana-cit-i-ludhiana</loc>
               <lastmod>2025-04-15T14:56:20.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-pun-2014-14-income-tax-officer-banganga-nagari-sahakari-patsanstha-ltd-nashik</loc>
               <lastmod>2025-04-14T00:00:01.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-pun-2014-14-banganga-nagri-sah-patsanstha-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T00:00:01.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-536-ahd-2012-16-the-dcit-central-circle-2-surat-shri-shyamlal-g-bhandari-surat</loc>
               <lastmod>2025-04-13T09:28:03.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-81-ahd-2012-23-parulben-bipinbhai-patel-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2025-04-13T09:28:03.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-600-ahd-2011-16-alfino-fashions-pvt-ltd-surat-the-dy-cit-cent-circle-1-surat</loc>
               <lastmod>2025-04-13T09:28:03.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-del-2014-14-gurpreet-singh-sarna-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T10:57:35.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4414-mum-2013-14-dcit-7-3-mumbai-united-home-entertainment-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T12:09:21.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-kol-2013-14-ddit-it-1-1-kolkata-kolkata-cathay-pacific-airways-limited-kolkata</loc>
               <lastmod>2025-04-21T11:36:30.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-lkw-2015-14-dy-commissioner-of-income-tax-gonda-m-s-a-p-associates-basti</loc>
               <lastmod>2025-04-15T18:56:25.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-lkw-2016-14-m-s-k-m-shakar-karkhana-pvt-ltd-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-19T16:07:58.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-del-2011-14-acit-new-delhi-m-s-gates-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:00.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3765-del-2013-14-dcit-new-delhi-sh-gautam-r-chadha-new-delhi</loc>
               <lastmod>2025-04-18T07:29:00.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2534-del-2006-14-ito-ward-i-narnaul-ramesh-chand</loc>
               <lastmod>2025-04-18T07:29:00.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4172-del-2011-14-acit-new-delhi-shri-anil-kapoor-new-delhi</loc>
               <lastmod>2025-04-18T04:49:45.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-pun-2013-14-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka-dcit-central-circle-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-pun-2013-14-dy-cit-circle-1-1-pune-amdocs-development-centre-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-pun-2013-14-shri-haresh-talreja-satara-ito-ward-2-satara</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-pun-2013-14-acit-nashik-shri-tarachand-bachumal-dalwani-nashik</loc>
               <lastmod>2025-06-05T13:57:13.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-hyd-2015-14-sri-venkata-balaji-transports-renigunta-renigunta-acit-circle-1-1-tirupathi-tirupathi</loc>
               <lastmod>2025-04-19T03:14:51.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-mum-2012-14-manohar-shetty-asst-cit-cen-cir-34-mumbai</loc>
               <lastmod>2025-04-14T15:14:06.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-chny-2015-14-t-s-r-khannaiyann-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T08:21:01.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-chny-2014-14-acit-trichy-trichy-steel-rolling-mills-ltd-trichy</loc>
               <lastmod>2025-04-12T08:21:02.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-pun-2012-14-the-karad-urban-co-op-bank-ltd-satara-dcit-satara</loc>
               <lastmod>2025-04-14T04:21:07.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1992-pun-2013-14-m-s-kothari-industries-solapur-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:07.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1990-pun-2013-14-m-s-kothari-industries-solapur-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:07.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-pun-2014-14-mukesh-govindlal-agrawal-jalna-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:04.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-del-2015-14-ito-meerut-m-s-h-l-warehousing-corporation-meerut</loc>
               <lastmod>2025-04-14T09:42:05.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-mum-2014-14-gitanjali-exports-corpon-ltd-mumbai-addl-cit-rg-5-1-mumbai</loc>
               <lastmod>2025-04-16T06:56:30.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-ahd-2013-23-m-s-vepar-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-4-ahmedabad</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-163-ahd-2012-23-m-s-mohit-industries-ltd-surat-the-dy-cit-cent-circle-1-surat</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-ind-2012-23-m-s-madhya-bharat-international-pvt-ltd-indore-the-dcit1-1-indore</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-alld-2014-14-anju-kesarwani-allahabad-jt-cit-allahabad</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-alld-2014-14-govind-yadav-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-alld-2014-14-late-mukund-yadav-l-h-munni-devi-wife-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-alld-2014-14-late-vansh-narayan-l-h-gorakhnath-yadav-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-113-ahd-2012-16-shri-gyansingh-jitsing-chauhan-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-88-ind-2012-16-the-dcit-indore-m-s-madhya-bharat-international-pvt-ltd-indore</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-lkw-2015-14-m-s-singh-amp-sons-kanpur-income-tax-officer-4-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-lkw-2014-14-m-s-u-p-forest-corporation-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-936-lkw-2014-14-m-s-r-k-somani-family-trust-kanpur-dy-commissioner-of-income-tax-i-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-lkw-2014-14-surya-international-p-ltd-ambedkar-nagar-dy-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-lkw-2014-14-sanjeev-agarwal-kanpur-asstt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-lkw-2015-14-tariq-ahmad-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-lkw-2016-14-food-corporation-of-india-sitapur-joint-commissioner-of-income-tax-t-d-s-bareilly</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-asr-2014-14-m-s-new-kashmir-steel-rolling-mills-jammu-the-dy-commissioner-of-income-tax-jammu</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-alld-2015-14-principal-adarsh-intermediate-college-mirzapur-jt-cit-tds-mirzapur</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-alld-2014-14-smt-beena-baeabwal-c-o-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-alld-2014-14-smt-beena-baranwal-c-o-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-alld-2014-14-m-s-rupesh-kumar-amp-brothers-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1524-ahd-2012-14-the-acit-osd-circle-8-ahmedabad-sintex-industries-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2012-14-shri-lallubhai-narandas-patel-patan-the-income-tax-officer-ward-1-patan</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-ahd-2011-14-axis-bank-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-ahd-2011-14-axis-bank-ltd-ahmedabad-the-addl-cit-range-1-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-ahd-2012-14-the-ito-ward-2-navsari-smt-komal-urveshkumar-shah-navsari</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-ahd-2013-14-the-ito-ward-8-2-ahmedabad-m-s-stallion-laboratories-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-del-2011-14-dcit-new-delhi-m-s-ifs-solutions-india-p-ltd-new-delhi</loc>
               <lastmod>2024-10-23T15:36:49.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-rjt-2012-14-m-s-nandanvan-builders-rajkot-gujarat-the-income-tax-officer-ward-2-1-rajkot-gujarat</loc>
               <lastmod>2024-10-23T15:16:53.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-lkw-2015-14-tariq-ahmad-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-lkw-2015-14-m-s-state-bank-of-india-kanpur-dy-commissioner-of-income-tax-tds-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-lkw-2015-14-udai-chand-jain-kanpur-inocme-tax-officer-2-4-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4875-mum-2013-14-dcit-cen-cir-40-mumbai-manoj-k-punamia-mumbai</loc>
               <lastmod>2024-10-23T15:21:02.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ind-2015-14-the-acit-2-1-bhopal-m-s-m-p-state-cooperative-marketing-federation-ltd-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-ind-2015-14-shri-sandeep-batra-bhopal-the-dcit-1-1-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-ind-2013-14-shri-mohanlal-motlani-indore-the-acit-2-1-indore</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-ind-2015-14-the-ito-1-1-ujjain-shri-bal-mukund-meena-ujjain</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ind-2015-14-shri-rahul-gupta-ujjain-the-acit-2-1-ujjain</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-79-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-158-lkw-2015-24-m-s-padam-kumar-gupta-kanpur-income-tax-officer-3-3-kanpur</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-160-del-2011-23-m-s-ariba-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-163-del-2013-23-sh-amit-arora-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-ahd-2013-14-the-dcit-circle-2-surat-dr-neena-ashwinkumar-moses-surat</loc>
               <lastmod>2025-04-21T07:43:35.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-ahd-2013-23-dr-neena-ashwinkumar-moses-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2025-04-21T07:43:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-chny-2015-14-sundaram-fasteners-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T19:28:00.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-chny-2014-14-vaanam-foundation-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T19:28:00.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-878-chny-2014-14-igarashi-motors-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T19:28:00.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-chny-2015-14-raagam-textiles-tirunelveli-ito-tirunelveli</loc>
               <lastmod>2025-04-12T19:14:01.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4947-mum-2015-14-kiran-omprakash-goenka-mumbai-acit-cen-cir-14-mumbai</loc>
               <lastmod>2025-04-13T04:07:05.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7557-mum-2014-14-preeti-g-mehta-mumbai-ito-wd-11-3-2-mumbai</loc>
               <lastmod>2025-04-13T04:07:06.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-pun-2012-14-dcit-central-circle-1-nashik-m-s-deegesh-constructions-pvt-ltd-nashik</loc>
               <lastmod>2025-04-14T00:00:02.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-chny-2015-14-prince-yarnn-india-limited-erode-dcit-ghaziabad</loc>
               <lastmod>2025-04-12T12:56:01.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-chny-2015-14-dcit-virudhunagar-pandyan-grama-bank-virudhunagar</loc>
               <lastmod>2025-04-12T18:56:09.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2926-chny-2014-14-r-k-industries-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:09.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-chny-2014-14-amman-granite-exports-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T18:56:09.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-chny-2014-14-ito-chennai-kavitha-garg-chennai</loc>
               <lastmod>2025-04-12T13:42:03.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-chny-2014-14-ito-chennai-kavitha-garg-chennai</loc>
               <lastmod>2025-04-12T13:42:03.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-87-mum-2015-23-aeroflex-industries-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-04-13T16:42:09.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-chandi-2015-14-sh-malwinder-singh-khanna-ito-khanna</loc>
               <lastmod>2025-04-20T12:15:36.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-922-chandi-2015-14-rajinder-singh-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T12:15:38.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-chandi-2016-14-sh-anil-aggarwal-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-20T12:15:34.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-chandi-2016-14-sukhraman-kaur-doraha-ito-khanna</loc>
               <lastmod>2025-04-20T12:15:35.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-chandi-2016-14-sh-amit-rahul-gupta-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T13:01:14.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-895-chandi-2015-14-m-s-associated-printers-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-20T13:01:15.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-hyd-2013-14-m-s-incable-net-andhra-limited-hyderabad-ito-ward-2-1-hyderabad</loc>
               <lastmod>2025-04-19T05:56:58.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-hyd-2015-14-dcit-circle-3-1-hyd-hyderabad-share-microfin-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T08:49:50.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-hyd-2015-24-nsl-textiles-limited-hyderabad-hyderabad-dcit-circle-16-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:49:50.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-mum-2014-14-vijay-c-jaswa-mumbai-asst-cit-rg-25-3-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5166-mum-2014-14-ito-25-2-4-mumbai-vandana-properties-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-mum-2014-14-vishnukant-munnalal-gupta-mumbai-ito-17-2-3-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5145-mum-2014-14-vinca-developers-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-chandi-2012-14-sh-devinder-singh-lamba-paonta-sahib-ito-nahan</loc>
               <lastmod>2025-04-18T21:50:19.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-chandi-2012-14-dcit-ludhiana-late-ms-amarjit-kaur-ludhiana</loc>
               <lastmod>2025-04-18T21:43:21.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-lkw-2015-14-udai-chand-jain-kanpur-inocme-tax-officer-2-4-kanpur</loc>
               <lastmod>2025-04-19T15:29:04.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-lkw-2016-14-tauheedul-muslimeen-trust-foundation-society-lucknow-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-19T15:36:00.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-lkw-2015-14-ashoka-foods-amp-dehydrates-sansthan-kanpur-astt-commissioner-of-income-tax-exem</loc>
               <lastmod>2025-04-19T15:36:00.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-213-mum-2015-24-cheryl-j-patel-asst-cit-cen-cir-13</loc>
               <lastmod>2025-04-19T18:15:29.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-bang-2013-14-dcit-m-s-indus-garments-india-p-ltd</loc>
               <lastmod>2025-04-17T08:35:40.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-bang-2012-14-nms-communications-p-ltd-dcit</loc>
               <lastmod>2025-04-17T08:35:40.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-bang-2013-14-ito-m-s-citrix-r-amp-d-india-private-limited</loc>
               <lastmod>2025-04-17T08:35:40.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-del-2014-14-dcit-new-delhi-m-s-on-dot-couriers-and-cargo-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-mum-2014-14-udhavdas-mohandas-rupchandani-ulhasnagar-asst-cit-cen-cir-1-thane</loc>
               <lastmod>2025-04-16T11:21:28.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-mum-2013-14-vora-bros-mumbai-asst-cit-cen-cir-18-amp-19-mumbai</loc>
               <lastmod>2025-04-16T11:21:28.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7297-mum-2014-14-hiraco-jewellery-india-p-ltd-mumbai-cit-a-15-mumbai</loc>
               <lastmod>2025-04-16T07:56:24.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-mum-2015-14-siro-clinpharm-p-ltd-mumbai-dcit-rg-3-3-1-mumbai</loc>
               <lastmod>2025-04-16T08:35:25.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-mum-2014-14-finaventure-capital-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-mum-2014-23-vikram-phadnis-mumbai-dcit-19-3-mumbai</loc>
               <lastmod>2025-04-16T11:21:32.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-pun-2014-14-deputy-commissioner-of-income-tax-kirloskar-oil-engine-ltd-pune</loc>
               <lastmod>2025-04-14T04:28:01.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-pun-2012-14-affinity-express-india-pvt-ltd-pune-cit-a-i-pune-pune</loc>
               <lastmod>2025-04-14T04:14:02.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1935-chny-2015-14-ramco-cements-ltd-chennai-dcit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-chny-2015-16-dcit-chennai-k-k-krishnan-chennai</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-chny-2015-14-dcit-chennai-dsm-soft-private-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-chny-2014-14-susee-motors-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-nag-2013-14-shree-b-amp-b-paradise-land-developers-nagpur-ito-ward-6-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-bil-2012-14-asstt-commissioner-of-income-tax-1-2-m-s-alu-bond-enterprises-new-delhi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ran-2015-14-bhagirathi-builders-amp-developers-pvt-ltd-ranchi-dcit-circle-1-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ran-2014-14-gulmohur-high-school-cit</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-del-2012-14-rmsi-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-del-2013-14-dcit-new-delhi-sh-prem-kumar-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5238-del-2013-14-sh-ram-kripal-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-del-2013-14-acit-new-delhi-m-s-transcent-mt-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-del-2014-14-ito-tds-moradabad-executive-engineer-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-del-2014-14-m-s-b-d-mahajan-amp-sons-pvt-ltd-meerut-ito-meerut</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-mum-2014-14-i-t-o-15-1-4-mumbai-babita-n-jain-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5460-mum-2014-14-island-star-mall-developers-p-ltd-mumbai-dcit-6-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-mum-2013-14-asst-cit-ltu-mumbai-idbi-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5862-mum-2013-14-ito-2-1-4-mumbai-bharati-shipping-amp-dredging-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7198-mum-2012-14-capgemini-s-a-mumbai-adit-it-1-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-mum-2011-14-avinash-chandra-tiwari-mumbai-i-t-o-11-2-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1936-mum-2011-14-ito-11-2-1-mumbai-dr-avinash-chandra-tiwari-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-chny-2015-14-emgeeyar-pictures-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-chny-2013-14-acit-trichy-m-s-atlas-export-enterprises-karur</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2107-chny-2015-14-indian-potash-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-chny-2016-14-lakshmi-cargo-company-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-chny-2015-14-dcit-chennai-seventh-sense-technologies-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-chny-2013-14-dcit-chennai-alstom-t-amp-d-india-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-bang-2014-14-soliton-technologies-private-limited-bangalore-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-chny-2015-14-jyothy-laboratories-ltd-mumbai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-chny-2015-14-kongu-educational-trust-erode-cit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-chny-2013-14-dcit-chennai-y-v-suryanarayana-sarma-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-chny-2012-14-m-s-opti-products-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-237-chny-2015-24-c-krishnamurthy-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-del-2012-14-mahanagar-telephone-nigam-ltd-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-del-2015-14-nayar-metal-company-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3178-del-2009-14-rolls-royce-india-ltd-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3659-del-2012-14-acit-new-delhi-sh-mahagun-india-pvt-ltd-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5381-del-2013-14-addl-cit-meerut-m-s-meerut-development-authority-meerut</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1812-del-2013-14-ito-new-delhi-m-s-madhya-pradesh-vanijya-company-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2671-mum-2013-14-sale-mohd-padmsee-and-co-jcit-osd-13-1</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6751-mum-2011-14-a-c-i-t-8-1-mumbai-enercon-india-limited-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5308-mum-2013-14-acit-2-3-mumbai-walchand-people-first-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-mum-2013-14-kpmg-mumbai-jcit-11-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-mum-2004-14-m-s-d-b-s-financial-services-p-ltd-the-acit-cir-3-1</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-mum-2014-14-jehangir-h-c-jehangir-mumbai-asst-12-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3002-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2997-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4814-mum-2014-14-jagdish-haridas-mavani-mumbai-acit-wd-13-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4815-mum-2014-14-dushyant-haridas-mavani-mumbai-acit-wd-13-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-2015-14-shri-dinesh-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ahd-2015-14-shri-dinesh-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-coch-2014-16-palakkaran-bankers-amp-chit-funds-kottayam-the-dcit-kottayam</loc>
               <lastmod>2025-07-07T14:21:39.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-coch-2013-23-sri-p-p-ummerkutty-kannur-acit-kannur</loc>
               <lastmod>2025-07-07T14:21:39.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-coch-2014-14-plantation-corporation-of-kerala-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-coch-2014-14-plantation-corporation-of-kerala-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-coch-2015-14-m-s-minar-alloys-amp-forgings-p-ltd-palakkad-the-acit-palakkad</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-coch-2010-14-sri-c-a-abdulkhader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-hyd-2014-14-praveen-kumar-kesava-hyderabad-ito-ward-12-1-hyderabad-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-coch-2014-14-m-sal-hind-tours-amp-travels-p-ltd-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-coch-2014-14-m-s-kerala-islam-hajj-amp-umrah-services-calicut-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-coch-2014-14-m-s-kerala-islam-hajj-amp-umrah-services-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-coch-2014-14-dcit-mattancherry-m-s-abad-fisheries-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-coch-2015-14-the-ito-thiruvalla-m-s-thrikkodithanam-service-co-op-bank-ltd-changanacherry</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-coch-2014-14-sndp-yogam-cochin-assistant-director-of-it-exemption-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-coch-2014-14-m-sahlan-hajj-amp-umrah-services-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-icici-bank-ltd-in-respect-of-m-s-icici-ltd-mrged-with-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-icici-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-mum-2013-14-ramprasd-agarwal-thane-ito-wd-2-2-thane</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7368-mum-2012-14-rustom-ice-amp-cold-storage-co-mumbai-jcit6-22-2-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-mum-2013-14-acit-10-1-mumbai-gattefosse-india-p-ld-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8814-mum-2011-14-ravi-m-arabatti-thane-ito-wd-3-2-thane</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7266-mum-2011-14-i-t-o-wd-1-3-thane-astavinayaka-developers-thane</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7517-mum-2010-14-dcit-24-3-mumbai-awadhnarayan-singh-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-168-mum-2012-23-blue-niles-holdings-ltd-merged-with-swallow-associates-ltd-w-e-f-01st-december-2011-mumbai-asst-cit-6-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-del-2011-14-dcit-new-delhi-sh-gautam-kumar-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3306-del-2012-14-acit-new-delhi-sh-vinay-malloo-mumbai</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3567-del-2011-14-ito-new-delhi-m-s-triumph-engineering-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6800-del-2013-14-ito-bulandshahr-sh-ram-kumar-garg-bulandshahr</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6498-del-2013-14-dcit-new-delhi-m-s-blk-ncc-consortium-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4346-del-2012-14-dcit-new-delhi-m-s-kokolath-builders-amp-developers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-del-2011-14-ito-new-delhi-m-s-kalatmak-construction-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-96-viz-2013-23-m-s-a-jagan-mohan-rao-amp-co-vijayawada-the-dcit-circle-1-1-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-viz-2014-23-m-s-sai-ram-builders-visakhapatnam-the-acit-circle-1-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-viz-2012-14-shri-bonagiri-narasimha-murthy-the-ito-ward-3-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-viz-2013-14-the-ito-ward-4-rajahmundry-sri-g-samba-siva-reddy-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-viz-2013-14-m-s-sudha-agro-amp-chemical-industries-ltd-samalkot-the-addl-cit-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-viz-2013-14-the-ito-ward-1-machilipatnam-shri-tammana-suryanarayana-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-viz-2012-14-sri-kosuri-suresh-eluru-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-viz-2012-14-m-s-vestal-institute-technology-educational-society-eluru-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-viz-2013-14-the-ito-ward-1-2-vijayawada-smt-vutukuri-jayanaga-anitha-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanjirappilly-amusement-park-and-hotels-pvt-ltd-union-of-india-and-commissioner-of-central-excise-customs-service-tax-and-state-of-kerala-18328</loc>
               <lastmod>2025-09-18T06:56:30.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-judicial-officers-association-union-of-india-and-central-board-of-direct-taxes-and-joint-commissioner-of-income-tax-t-d-s-and-state-of-kerala-2069</loc>
               <lastmod>2025-09-18T06:56:30.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nayan-c-shah-income-tax-officer-543-2012</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-delhi-ii-jyotsna-holdings-p-ltd-1774-2006</loc>
               <lastmod>2025-09-18T06:42:39.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-jodh-2015-14-dcit-udaipur-shri-anil-kumar-wadhwani-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-jodh-2015-14-acit-jodhpur-m-s-laxmi-engineers-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-jodh-2015-14-ito-churu-m-s-laxminath-infra-structure-pvt-ltd-churu</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-jodh-2015-14-acit-exemption-jodhpur-mehrangarh-museum-trust-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-jodh-2016-14-smt-chanda-devi-kabra-nagaur-ito-makrana</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-jodh-2015-14-pushtikar-laghu-vyaparik-pratisthan-bachat-evam-sakh-sahakari-samiti-ltd-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-jodh-2015-14-pushtikar-laghu-vyaparik-pratisthan-bachat-evam-sakh-sahakari-samiti-ltd-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-jodh-2015-14-ito-jodhpur-smt-supriya-kanwar-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-jodh-2015-14-urban-improvement-trust-jodhpur-dy-cit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-jodh-2015-14-rnb-mercantile-pvt-ltd-new-delhi-ito-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-shri-prasad-vasudev-keni-panaji</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-pan-2015-14-dcit-central-circle-panaji-panaji-m-s-kamat-construction-pvt-ltd-panaji</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-the-deendayal-nagari-sahakari-pathasauntha-maryadit-bicholim</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-the-deendayal-nagari-sahakari-pathasauntha-maryadit-bicholim</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-vaishya-urban-co-op-credit-society-ltd-mapusa</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-jodh-2015-14-ito-jodhpur-shri-krishna-kumar-vishnoi-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-jodh-2014-14-shri-prakash-chand-bohra-jodhpur-ito-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-jodh-2015-14-ito-exemptions-bikaner-m-s-krishi-upaj-mandi-samiti-anupgarh</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-jodh-2015-14-ito-makrana-shri-hanuman-prasad-sharma-nagaur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-jodh-2015-14-m-s-ashok-kumar-devendra-meel-amp-party-udaipur-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-jodh-2015-14-acit-udaipur-m-s-ashok-kumar-devendra-meel-amp-party-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-jodh-2015-14-acit-udaipur-m-s-lekhraj-mewar-amp-party-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-jodh-2015-14-dcit-udaipur-smt-manjula-singhal-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-jodh-2015-14-sub-registrar-sanju-nagaur-director-of-income-tax-i-amp-ci-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-jodh-2015-14-krishi-upaj-mandi-samiti-sribijaynagar-ito-suratgarh</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-jodh-2015-14-m-s-nitin-spinners-ltd-bhilwara-dcit-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-jodh-2015-14-ajay-kumar-jat-hanumangarh-ito-hanumangarh</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-jodh-2015-14-aadi-foundation-charitable-trust-jodhpur-cit-exemptions-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-jodh-2014-14-dcit-bhilwara-m-s-bhilwara-zila-dugdh-utpadak-sahkari-sangh-ltd-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-jodh-2010-14-m-s-mohata-constt-company-bikaner-acit-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-jodh-2014-14-smt-madan-hiran-banswara-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-jodh-2014-14-acit-udaipur-m-s-udaipur-sahakari-upbhokta-thok-bhandar-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-jodh-2010-14-kansara-bearings-limited-jodhpur-cit-1-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-jodh-2015-14-shri-govind-lal-sharma-bhilwara-ito-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-jodh-2014-14-acit-udaipur-m-s-chetak-enterprises-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-jodh-2015-14-smt-sharmila-singhvi-jodhpur-dcit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-jodh-2015-23-late-shri-rakesh-kumar-gowadia-through-l-h-smt-meenakshi-gowadia-jaipur-ito-dungarpur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-jodh-2015-23-balsamand-horticulture-and-animal-husbandry-enterprises-jaipur-acit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-pan-2015-23-m-s-muktar-minarals-pvt-ltd-goa-the-deputy-commissioner-of-income-tax-central-circle-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-jodh-2016-23-marudhar-hotels-pvt-ltd-jaipur-dcit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-chandigarh-ii-sh-sandeep-poddar-prop-513</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-exemption-chandigarh-the-tibetan-children-s-village-dal-lake-dharamshala-cantt-hp-327</loc>
               <lastmod>2025-09-18T07:07:38.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhatter-solvent-extraction-udyog-ltd-assistant-provident-fund-commissioner-4835</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-singh-commissioner-of-income-tax-ii-patna-and-joint-commissioner-of-income-tax-range-4-patna-225-of-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-income-tax-officer-ward-1-2-kishore-rao-others-huf-660-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-taran-developers-pvt-ltd-the-commissioner-of-income-tax-bihar-patna-and-the-deputy-commissioner-of-income-tax-circle-ii-patna-570-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-state-warehousing-corporation-ltd-commissioner-of-income-tax-1-patna-and-dy-commissioner-of-income-tax-circle-2-patna-309</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capri-bathaid-private-limited-and-sanyog-enterprises-private-limited-and-nutek-establishments-and-shakti-metal-co-commissioner-of-trade-taxes-8913-2014-1228-2015-3069-2015-5080-2015-5499-2015</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/telefonaktiebolaget-lm-ericsson-publ-competition-commission-of-india-and-another-464-2014-1006-2014</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capri-bathaid-private-limited-and-sanyog-enterprises-private-limited-and-nutek-establishments-and-shakti-metal-co-commissioner-of-trade-taxes-8913-2014-1228-2015-3069-2015-5080-2015-5499-2015</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6148-del-2012-14-ito-new-delhi-m-s-eskay-electronics-india-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-kol-2013-23-fortune-international-pvt-ltd-kolkata-i-t-o-wd-5-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-kol-2013-14-m-s-maity-amp-co-howrah-d-c-i-t-cir-33-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-kol-2013-14-dinesh-jamunadas-mehta-kolkata-i-t-o-wd-34-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-kol-2013-14-a-c-i-t-cir-35-kolkata-kolkata-m-s-more-international-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-kol-2012-14-ito-ward-11-2-kolkata-kolkata-m-s-sur-enamel-amp-stamping-works-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1776-kol-2013-14-md-salahuddin-mullick-kolkata-i-t-o-wd-32-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-kol-2013-14-d-c-i-t-cir-3-siliguri-darjeeling-m-s-nandi-tea-company-ltd-siliguri</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-del-2013-14-acit-new-delhi-m-s-american-express-india-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5617-del-2013-14-acit-new-delhi-shri-atul-kumar-mittal-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5993-del-2012-14-branch-manager-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5348-del-2011-14-acit-new-delhi-m-s-c-j-international-hotels-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6273-del-2015-14-m-s-hopewin-admark-amp-consultancy-services-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5931-del-2010-14-ito-new-delhi-m-s-color-creations-india-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5314-del-2011-14-ajms-engineers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4808-del-2012-14-m-s-chintels-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3061-del-2011-14-acit-new-delhi-m-s-dlf-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2102-del-2012-14-dcit-new-delhi-m-s-friends-buildtech-amp-developers-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2641-del-2014-14-ddit-new-delhi-m-s-clifford-chance-london-limited-gurgaon</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6056-del-2013-14-dcit-new-delhi-m-s-escotrac-finance-and-investments-pvt-ltd-faridabad</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5787-del-2015-14-gupta-food-corporation-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5148-del-2013-14-dcit-new-delhi-m-s-sir-shadi-lal-enterprises-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1973-kol-2013-14-a-c-i-t-cir-2-burdwan-burdwan-amar-bandhu-saha-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-kol-2014-14-anjali-jewellers-pvt-ltd-kolkata-cit-kolkata-iv-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-mum-2013-14-ito-8-1-2-mumbai-biecrete-projects-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-mum-2007-14-m-s-metmin-finance-amp-holdings-p-ltd-mumbai-ito-3-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5841-mum-2013-14-acit-20-1-mumbai-bhaiaravi-t-jani-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-mum-2014-14-dcit-2-1-mumbai-mohan-v-bhatiya-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-mum-2014-14-dcit-24-2-mumbai-mahant-m-mahatyagi-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-kol-2015-14-dcit-cir-10-1-kolkata-kolkata-m-s-champion-commercial-co-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-kol-2013-14-i-t-o-wd-43-3-kolkata-kolkata-sri-bisweswarlal-nakhatmal-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-kol-2014-14-m-s-m-s-pink-city-apartments-pvt-ltd-kolkata-cit-i-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-kol-2013-14-gloster-limited-formerly-known-asknown-as-gloster-jute-mills-limited-kolkata-a-c-i-t-cir-1-kol-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-kol-2012-14-anil-kumar-s-gathani-amp-ors-huf-kolkata-ito-ward-37-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-kol-2013-14-m-s-trans-global-plc-early-known-as-moran-holdings-plc-kolkata-d-i-t-it-3-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/espn-star-sports-mauritius-s-n-c-et-compagnie-now-known-as-ess-advertising-mauritius-s-n-c-et-compagnie-and-ess-distribution-mauritius-s-n-c-et-compagnie-the-union-of-india-anr-2384-2015-2397-2015</loc>
               <lastmod>2025-12-25T11:55:22.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-accounts-officer-cash-income-tax-officer-tds-13-2012</loc>
               <lastmod>2025-12-25T08:30:23.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/not-specified-in-the-document-and-not-specified-in-the-document-not-specified-in-the-document-8375</loc>
               <lastmod>2025-12-25T08:35:18.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vishwas-udaysingh-lad-income-tax-department-5715-2015</loc>
               <lastmod>2025-12-25T07:50:25.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-jpr-2013-14-surendra-sharma-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-jpr-2013-14-dcit-jaipur-sn-kapoor-exports-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-878-jpr-2012-14-mount-shivalik-industries-ltd-alwar-acit-alwar</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jpr-2014-14-mangal-singh-palsania-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-jpr-2012-14-acit-alwar-focal-point-builders-7-promoters-p-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-jpr-2013-14-amit-kumar-sharma-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-hyd-2015-23-dcit-central-circle-1-hyd-hyderabad-k-t-mahi-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-hyd-2015-23-dcit-central-circle-1-hyd-hyderabad-k-t-mahi-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-hyd-2015-23-dcit-central-circle-1-hyd-hyderabad-k-t-mahi-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5357-mum-2012-14-dcit-cen-cir-36-mumbai-ackruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5803-mum-2013-14-asst-comm-of-income-tax-19-3-mumbai-afzal-j-ladak-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6897-mum-2012-14-kotak-mahindra-investments-ltd-mumbai-dcit-rg-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7137-mum-2012-14-dcit-7-3-mumbai-arvind-rajkishore-sharma-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6288-mum-2011-14-acit-11-2-mumbai-keshav-g-menon-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-mum-2014-14-asst-cit-14-3-mumbai-hasmukh-c-shah-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-mum-2014-14-dcit-cen-cir-9-mumbai-acme-combines-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5822-mum-2013-14-asst-cit-4-3-mumbai-latin-manharlal-securities-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-mum-2013-14-dcit-3-3-mumbai-rama-industries-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6524-mum-2011-14-krishiraj-trading-ltd-mumbai-addl-cit-rg-6-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7439-mum-2012-14-dcit-15-3-mumbai-arcade-bhoomi-enterprises-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-mum-2014-14-adit-it-1-1-mumbai-asia-today-ltd-new-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5826-mum-2013-14-ito-25-1-1-mumbai-leela-r-jain-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4014-mum-2013-14-krishiraj-trading-ltd-mumbai-asst-cit-6-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6188-mum-2012-14-rashmi-m-panjwani-mumbai-asst-cit-19-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3163-mum-2014-14-deepak-soganl-mumbai-dcit-24-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-rishi-sagar-commissioner-of-income-tax-ludhiana-and-another-65</loc>
               <lastmod>2025-12-25T08:00:23.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sumit-passi-and-sachit-passi-assistant-commissioner-of-income-tax-13605</loc>
               <lastmod>2025-12-25T08:00:23.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-bang-2015-14-momentive-performance-materials-india-private-limited-bangalore-asst-c-i-t-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-828-bang-2014-14-m-s-udbhav-constructions-udupi-dcit-udupi</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-bang-2013-14-dcit-sri-chamundeshwari-sugar-ltd</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-bang-2010-14-m-s-intergarden-india-pvt-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-bang-2010-14-skf-technologies-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-bang-2011-14-sri-shanthi-prasad-r-v-chamarajanagar-ito-chamarajanagar</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-879-bang-2013-14-dcit-m-s-akamai-technologies-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-bang-2015-14-swiss-re-healthcare-services-private-limited-mumbai-principal-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-jpr-2014-14-moder-threads-india-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5856-del-2013-14-dcit-new-delhi-m-s-raj-katha-products-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4245-del-2006-14-shinkh-technologies-ltd-dcit-circle-8-1</loc>
               <lastmod>2025-12-25T07:26:03.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-arihant-aluminium-corporation-rep-by-its-managing-partner-sri-babulal-nagori-the-assistant-commissioner-of-income-tax-central-circle-2-2-447-2010</loc>
               <lastmod>2025-12-25T10:06:29.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3822-mum-2014-14-ito-tds-3-1-mumbai-r-r-nabar-amp-co-share-broker-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3832-mum-2013-14-dipika-tanna-mumbai-ito-25-3-2-mumbai</loc>
               <lastmod>2025-04-18T01:29:05.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6779-mum-2012-14-dsp-hmk-holdings-p-ltd-mumbai-asst-cit-cir-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-mum-2014-14-pradeep-mallick-mumbai-dcit-12-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5470-mum-2014-14-late-shri-daulatram-bherumal-pahlajani-mumbai-addl-cit-rg-14-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5296-mum-2014-14-greater-india-portfolio-mumbai-ddit-it-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2411-mum-2013-14-orbit-corporation-ltd-formerly-m-s-orbit-buildcon-amp-realty-p-ltd-since-merged-with-m-s-orbit-corporation-ltd-mumbai-dcit-cen-cir-47-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4275-mum-2014-14-dcit-cen-cir-6-mumbai-chembur-trading-corporation-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-mum-2011-14-citibuilders-amp-developers-navi-mumbai-ito-22-3-1-navi-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-kol-2011-14-ito-ward-2-1-midnapore-paschim-medinipur-shri-binod-kumar-agarwala-paschim-medinipur</loc>
               <lastmod>2025-04-19T14:29:09.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-asr-2015-24-sh-daljit-singh-sra-bathinda-the-addl-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-17T05:49:36.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-asr-2015-24-the-income-tax-officer-jammu-the-block-development-officer-rajouri</loc>
               <lastmod>2025-04-17T05:49:36.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-kol-2013-14-exide-industries-ltd-kolkata-d-c-i-t-cir-1-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:56:23.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1817-kol-2009-14-smt-sangita-jain-kolkata-ito-ward-36-3-kolkata</loc>
               <lastmod>2025-04-13T21:00:12.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-kol-2009-14-allahabad-bank-kolkata-addl-cit-range-6-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:35:03.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-kol-2013-14-bishnu-kumar-agarwal-hooghly-a-c-i-t-cc-xxv-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:42:00.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-pun-2013-14-tata-toyo-radiator-limited-pune-acit-range-7-pune</loc>
               <lastmod>2025-04-14T16:49:03.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1827-pun-2013-14-nitin-v-sharma-pune-a-o-and-t-r-o</loc>
               <lastmod>2025-04-14T16:49:04.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-pun-2012-14-ito-central-kolhapur-m-s-asian-radio-house-sangli</loc>
               <lastmod>2025-04-14T16:49:02.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3376-del-2011-14-acit-new-delhi-shri-vikrant-puri-new-delhi</loc>
               <lastmod>2025-04-14T09:42:06.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1926-del-2013-14-m-s-gupta-metal-sheet-p-ltd-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-18T14:21:57.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5793-del-2013-14-sh-gaurav-mittal-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T03:43:18.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-pun-2015-14-assistant-commissioner-of-income-tax-shri-vishwas-vijay-bhisey-pune</loc>
               <lastmod>2025-04-14T17:49:05.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-del-2014-14-mohd-hayat-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T07:43:34.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4154-del-2013-14-acit-new-delhi-sh-mandeep-singh-baweja-new-delhi</loc>
               <lastmod>2025-04-18T14:50:01.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5062-del-2011-14-m-s-overseas-carpets-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T13:36:01.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2378-del-2010-14-ito-new-delhi-m-s-shitiz-metal-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:36:01.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-del-2009-14-dcit-new-delhi-sh-k-n-shukla-noida</loc>
               <lastmod>2025-04-18T06:36:04.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-pun-2014-14-vijay-sahebrao-ingawale-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T22:56:03.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-pun-2011-14-omprakash-b-agarwal-ichalkaranji-acit-ichalkaranji-circle-ichalkaranji</loc>
               <lastmod>2025-04-14T22:56:04.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-pun-2013-14-chand-fruit-company-pvt-ltd-miraj-dy-cit-circle-2-sangli</loc>
               <lastmod>2025-04-14T22:49:07.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-pun-2014-14-m-s-swamini-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T22:56:01.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-pun-2014-14-krishna-yajurvedi-taittiriya-apasatamb-bramhan-sabha-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T22:56:00.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-kol-2013-14-i-t-o-wd-2-haldia-purba-medinipur-ajabull-khan-purba-medinipur</loc>
               <lastmod>2025-04-14T13:07:05.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-mum-2014-14-dcit-5-1-mumbai-aeroflex-indusries-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:42:08.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-kol-2013-14-smt-koushika-patel-siliguri-i-t-o-wd-1-4-siliguri-darjeeling</loc>
               <lastmod>2025-04-13T18:56:04.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-del-2011-14-sh-pawan-jindal-faridabad-ito-faridabad</loc>
               <lastmod>2025-04-13T18:49:10.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-chandi-2013-14-acit-ludhiana-m-s-vardhman-holding-limited-ludhiana</loc>
               <lastmod>2025-04-18T21:43:20.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-chandi-2013-14-income-tax-officer-ludhiana-sh-ashok-kumar-monga-ludhiana</loc>
               <lastmod>2025-04-18T21:43:20.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-chandi-2013-14-sh-ashok-kumar-monga-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-18T21:43:20.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-chandi-2016-14-jagmohan-gurbakshish-singh-dcit-parwanoo</loc>
               <lastmod>2025-04-18T21:43:21.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-chandi-2014-14-ito-ward-i-i-ludhiana-sh-anish-kumar-prop-m-s-ilk-impex-ludhiana</loc>
               <lastmod>2025-04-18T21:43:21.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-916-chandi-2015-14-deepak-kumar-income-tax-officer-ludhiana</loc>
               <lastmod>2025-04-18T21:50:18.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-chandi-2012-14-m-s-lamba-celebrations-resort-paonta-sahib-ito-nahan</loc>
               <lastmod>2025-04-18T21:50:19.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-chandi-2012-14-m-s-lamba-celebrations-resort-paonta-sahib-ito-nahan</loc>
               <lastmod>2025-04-18T21:50:19.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-chandi-2015-14-sh-dharminder-sharma-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-18T21:50:18.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-212-mum-2015-24-cheryl-j-patel-asst-cit-cen-cir-13</loc>
               <lastmod>2025-04-19T18:15:29.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-chandi-2016-14-m-s-fusion-coaching-redefined-mohali-ito-mohali</loc>
               <lastmod>2025-04-20T12:15:36.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-chny-2014-14-chettinad-cement-corporation-ltd-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T09:28:02.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-chny-2015-14-sas-realtors-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:42:03.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-chny-2016-14-acit-chennai-edac-industrial-services-limited-chennai</loc>
               <lastmod>2025-04-12T10:42:01.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-chandi-2011-14-shri-rajinder-singh-tur-mohali-ito-mohali</loc>
               <lastmod>2025-04-14T10:14:09.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-chandi-2011-14-m-s-ramesh-steels-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-14T10:14:09.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-chandi-2015-14-m-s-jain-shawls-amp-textile-mills-ludhiana-assistant-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-14T10:21:02.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-chandi-2015-14-shri-navdeep-dhingra-jagadhari-dcit-yamunanagar</loc>
               <lastmod>2025-04-14T10:21:03.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-pun-2013-14-m-s-kothari-industries-solapur-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:07.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5204-mum-2011-14-air-india-ltd-mumbai-acit-5-1-mumbai</loc>
               <lastmod>2025-04-12T22:35:00.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6128-mum-2013-14-kedia-shares-amp-stock-brokers-ltd-mumbai-asst-cit-cir-4-3-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6227-mum-2012-14-alka-k-upadhyaya-mumbai-acit-cir-19-2-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-mum-2013-14-arya-investment-and-construction-co-mumbai-ito-wd-14-1-4-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7403-mum-2012-14-kiran-gems-p-ltd-mumbai-addl-cit-5-2-mumbai</loc>
               <lastmod>2025-04-12T22:35:01.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4077-mum-2013-14-dcit-cen-cir-22-mumbai-anil-kainya-mumbai</loc>
               <lastmod>2025-04-12T22:35:02.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4837-mum-2015-14-acit-10-2-1-mumbai-jayabharat-credit-ltd-mumbai</loc>
               <lastmod>2025-04-12T22:42:02.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-234-mum-2015-24-ito-33-2-2-kuldeep-ganesh-hake</loc>
               <lastmod>2025-04-12T22:35:02.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-del-2011-14-ito-new-delhi-m-s-genius-electricals-amp-electronics-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:00.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2883-del-2011-14-acit-new-delhi-m-s-gates-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:00.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4220-del-2012-14-acit-new-delhi-sh-inderjit-singh-solanki-new-delhi</loc>
               <lastmod>2025-04-18T07:29:00.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4567-del-2013-14-dcit-new-delhi-sh-sunil-kumar-gupta-new-delhi</loc>
               <lastmod>2025-04-19T11:49:59.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4618-del-2013-14-ito-new-delhi-sh-shailender-singh-saroha-sonepat</loc>
               <lastmod>2025-04-19T11:49:59.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-hyd-2014-14-mrs-b-srinaga-muneswari-hyderabad-dy-cit-central-circle-6-hyderabad</loc>
               <lastmod>2025-04-19T08:56:50.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-del-2012-14-acit-new-delhi-m-s-suncity-projects-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:49:58.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-kol-2010-14-acit-circle-32-kolkata-kolkata-m-s-w-b-state-co-op-agricultural-amp-rural-development-bank-ltd-kolkata</loc>
               <lastmod>2025-04-14T19:35:06.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-mum-2014-14-arvind-peshawaria-mumbai-ito-wd-12-2-3-mumbai</loc>
               <lastmod>2025-04-19T21:29:07.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-jpr-2014-14-ranjeet-singh-yadav-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T04:57:40.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-jpr-2014-14-purshottam-das-gidwani-ajmer-ito-ajmer</loc>
               <lastmod>2025-04-22T04:57:40.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-233-ind-2015-16-m-s-shri-narayan-shiksha-evam-samaj-kalyan-samiti-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-22T02:22:43.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-360-ind-2013-16-m-s-dhanlaxmi-solvex-p-ltd-indore-the-dcit-1-1-indore</loc>
               <lastmod>2025-04-22T02:22:41.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-ind-2015-14-mr-syed-mohsin-raza-rizvi-indore-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-184-ind-2015-16-mr-syed-mohsin-raza-rizvi-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-186-ind-2015-16-mr-syed-mohsin-raza-rizvi-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-22T02:22:42.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ind-2015-14-the-ito-1-1-ujjain-shri-turab-ali-ginwala-ujjain</loc>
               <lastmod>2025-04-22T02:22:42.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ind-2015-14-shri-sanjay-bagdi-ujjain-the-acit-2-1-ujjain</loc>
               <lastmod>2025-04-22T02:22:42.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-pun-2013-14-dy-cit-pune-shri-maruti-windpark-developers-satara</loc>
               <lastmod>2025-04-14T04:14:04.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-pun-2014-14-income-tax-officer-m-s-kumar-housing-amp-land-development-ltd-pune</loc>
               <lastmod>2025-04-14T04:14:02.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-pun-2011-14-dy-cit-cir-1-nashik-shri-abhijit-anil-kothasthane-nashik</loc>
               <lastmod>2025-04-14T04:14:02.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7127-mum-2011-14-anita-raj-hingorani-mumbai-ito-11-1-1-mumbai</loc>
               <lastmod>2025-04-14T14:28:02.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-mum-2014-14-vijay-h-jaiswal-mumbai-acit-21-2-mumbai</loc>
               <lastmod>2025-04-18T22:42:56.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7632-mum-2013-14-unimers-india-ltd-navi-mumbai-asst-cit-10-3-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-kol-2010-14-dcit-circle-3-kolkata-kolkata-m-s-al-qaiser-tobacco-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T20:35:06.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-hyd-2012-14-sri-abdullah-bin-rasheed-hyderabad-ito-ward-6-4-hyderabad</loc>
               <lastmod>2025-04-19T08:49:50.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-hyd-2012-14-sri-mohd-khaja-rasheeduddin-hyderabad-ito-ward-6-4-hyderabad</loc>
               <lastmod>2025-04-19T08:49:50.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-chny-2016-24-mainetti-india-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T19:42:04.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-hyd-2015-14-the-citizens-co-operative-society-ltd-hyd-hyderabad-dcit-circle-9-1-hyd-hyderabad</loc>
               <lastmod>2025-04-14T11:28:08.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-hyd-2015-14-ragini-constructions-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:01.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-sree-nagendra-constructions-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:04.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-hyd-2014-14-maa-highways-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-chandi-2015-14-sh-ajay-kumar-garg-khanna-acit-khanna</loc>
               <lastmod>2025-04-15T16:49:13.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-chandi-2014-14-ito-mandi-gobindgarh-sh-parshotam-aggarwal-huf-mandi-gobindgarh</loc>
               <lastmod>2025-04-15T16:49:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-chandi-2015-14-punjab-digital-library-mohali-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-15T16:49:16.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-chandi-2007-14-m-s-punjab-state-cooperative-chandigarh-dcit</loc>
               <lastmod>2025-04-15T16:49:16.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-lkw-2015-14-mahesh-chandra-chaurasia-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-15T18:56:26.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-lkw-2015-14-shri-parvej-alam-jalaun-commissioner-of-income-tax-ii-kanpur</loc>
               <lastmod>2025-04-15T18:56:25.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-lkw-2015-14-m-s-ashok-sales-company-pvt-ltd-kanpur-dy-commissioner-of-income-tax-vi-kanpur</loc>
               <lastmod>2025-04-15T19:00:20.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-lkw-2015-14-dy-commissioner-of-income-tax-6-kanpur-m-s-jalaun-district-co-operative-bank-ltd</loc>
               <lastmod>2025-04-15T19:28:27.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-lkw-2015-14-dy-commissioner-of-income-tax-6-kanpur-m-s-lohia-starlinger-ltd-kanpur</loc>
               <lastmod>2025-04-15T19:28:27.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-lkw-2015-14-vikram-capoor-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-15T19:21:25.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-lkw-2015-14-dr-vibha-avasthi-datavya-nyas-lucknow-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:26.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-hyd-2011-14-dcit-central-circle-4-hyderabad-sri-potla-nishanth-khammam</loc>
               <lastmod>2025-04-19T04:49:53.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-hyd-2015-14-acit-circle-2-2-hyd-hyderabad-transport-corporation-of-india-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-19T04:43:02.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-hyd-2013-14-the-asst-commissioner-of-income-tax-circle-7-1-hyderabad-m-s-mdr-jewellers-hyderabad</loc>
               <lastmod>2025-04-19T04:43:02.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-hyd-2014-14-sree-educational-society-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-04-19T04:43:03.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-115-hyd-2015-24-dcit-internatonal-taxation-hyderabad0-hyderabad-madhucon-sino-hydro-j-v-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:22:08.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-hyd-2014-14-income-tax-officer-ward-4-1-hyderabad-sri-jyothi-murthy-mala-hyderabad</loc>
               <lastmod>2025-04-19T07:21:54.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-hyd-2015-14-prism-tv-pvt-ltd-hyd-hyderabad-dcit-circle-14-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:14:54.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-hyd-2013-14-dy-cit-circle-2-1-hyderabad-m-s-incable-net-andhra-limited-hyderabad</loc>
               <lastmod>2025-04-19T05:56:58.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-del-2014-14-m-s-monika-telecom-pipes-pvt-ltd-new-delhi-acit-muzaffarnagar</loc>
               <lastmod>2025-04-18T08:56:45.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3644-del-2012-14-dcit-new-delhi-m-s-minda-autogas-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:56:45.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-196-del-2012-23-m-s-shubham-stone-crusher-new-delhi-ito-uttrakhand</loc>
               <lastmod>2025-04-18T10:49:50.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1466-hyd-2014-14-ksn-raju-hyderabad-dcit-circle-6-1-hyderabad</loc>
               <lastmod>2025-04-14T11:21:07.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-hyd-2013-14-akkineni-annapurna-charitable-trust-hyderabad-dit-e-hyderabad</loc>
               <lastmod>2025-04-14T11:21:07.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ahd-2016-14-shri-vinodkumar-hiralal-raja-mumbai-the-income-tax-officer-intl-taxn-rajkot</loc>
               <lastmod>2025-04-12T23:35:06.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5422-mum-2013-14-dcit-7-3-mumbai-aristocrat-luggage-ltd-now-merged-with-vip-industries-ltd-mumbai</loc>
               <lastmod>2025-04-13T19:28:04.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-ahd-2011-14-the-ito-ward-2-5-baroda-m-s-shakti-developers-baroda</loc>
               <lastmod>2025-04-13T11:42:02.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-533-ahd-2012-16-the-dcit-central-circle-3-surat-m-s-divine-developers-mumbai</loc>
               <lastmod>2025-04-13T11:42:03.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-jpr-2013-14-mohan-lal-agarwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-jpr-2015-14-sudhir-avasthi-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-jpr-2014-14-soni-hospital-private-limited-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-jpr-2013-14-rajasthan-state-seeds-and-organic-production-certification-agency-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-jpr-2014-14-ito-jaipur-sr-accounts-officer-rdppc-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-jpr-2015-14-a-1-bayana-foundation-trust-sawai-madhopur-cit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-jpr-2015-14-smt-vandana-jain-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-537-ahd-2012-16-the-dcit-central-circle-2-surat-shri-shyamlal-g-bhandari-surat</loc>
               <lastmod>2025-04-13T09:28:03.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-2014-14-state-bank-of-india-supervising-official-apos-s-co-operative-credit-society-ltd-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-13T09:28:03.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-lkw-2015-14-asstt-commissioner-of-income-tax-lucknow-smt-devi-goel-lucknow</loc>
               <lastmod>2025-04-15T19:00:21.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-lkw-2015-14-m-s-vkc-foundation-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:07:25.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-lkw-2015-14-income-tax-officer-3-4-lakhimpur-kheri-m-s-co-operative-cane-development-union-ltd-lakhimpur-kheri</loc>
               <lastmod>2025-04-15T19:00:23.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-lkw-2015-14-manchanda-enterprises-kanpur-income-tax-officer-2-2-kanpur</loc>
               <lastmod>2025-04-15T19:00:23.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-lkw-2015-14-m-s-falcon-services-kanpur-ito-1-1-kanpur</loc>
               <lastmod>2025-04-15T19:00:23.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-lkw-2013-14-asstt-commissioner-of-income-tax-6-kanpur-m-s-propene-products-ltd-kanpur</loc>
               <lastmod>2025-04-15T19:07:26.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-chny-2014-14-k-s-ravikumar-coimbatore-acit-trichy</loc>
               <lastmod>2025-04-12T19:28:06.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-chny-2014-14-k-s-ravikumar-coimbatore-acit-trichy</loc>
               <lastmod>2025-04-12T19:28:06.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-chny-2014-14-d-s-madaiaswamy-salem-ito-salem</loc>
               <lastmod>2025-04-12T19:28:04.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-205-ahd-2011-23-m-s-tejas-securities-surat-the-acit-cent-circle-1-surat</loc>
               <lastmod>2025-04-17T03:14:31.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-532-ahd-2011-16-the-dcit-central-circle-1-surat-m-s-tejas-securities-surat</loc>
               <lastmod>2025-04-17T03:14:31.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-ahd-2011-14-the-dcit-central-circle-2-baroda-comed-chemicals-pvt-ltd-baroda</loc>
               <lastmod>2025-04-17T03:14:31.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-ahd-2013-14-the-ito-ward-3-nadiad-balasinor-vikas-co-op-credit-so-ltd-kheda</loc>
               <lastmod>2025-04-17T03:14:31.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-ahd-2011-14-the-ito-ward-6-2-surat-shri-ishwarlal-shivlal-jariwala-surat</loc>
               <lastmod>2025-04-17T03:14:31.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ahd-2013-14-shri-arvindbhai-chandulal-shah-ahmedabad-the-income-tax-officer-ward-11-3-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:37.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1885-ahd-2012-14-shri-kanubhai-maganlal-patel-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:37.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-ahd-2012-14-smt-nayna-anil-patel-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:38.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-del-2012-14-rai-bahadur-raghbir-singh-educational-society-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T15:28:32.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-kol-2013-14-i-t-o-wd-7-1-kolkata-kolkata-m-s-avro-commercial-company-limited-kolkata</loc>
               <lastmod>2025-04-14T20:28:00.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-kol-2013-14-i-t-o-wd-2-2-hooghly-hooghly-shri-snehangshu-mondal-hooghly</loc>
               <lastmod>2025-04-14T20:35:02.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3138-mum-2011-14-addl-dit-it-rg-4-mumbai-lioyds-register-india-branch-office-formelry-known-as-lloyds-register-of-shipping-mumbai</loc>
               <lastmod>2025-04-13T16:42:03.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3587-mum-2011-14-lloyds-register-uk-mumbai-addl-cit-rg-4-mumbai</loc>
               <lastmod>2025-04-13T16:42:03.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-chny-2015-14-dcit-chennai-dr-d-sujai-anand-chennai</loc>
               <lastmod>2025-04-12T07:21:11.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-ahd-2012-14-m-s-gujarat-state-petronet-ltd-gandhinagar-the-jt-cit-gnr-circle-gandhinagar</loc>
               <lastmod>2025-04-12T12:42:00.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-lkw-2015-14-eggro-finance-amp-investment-private-ltd-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:29:04.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7706-mum-2012-14-icici-prudential-asset-management-company-ltd-mumbai-addl-cit-rg-2-2-mumbai</loc>
               <lastmod>2025-04-16T07:56:25.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8721-mum-2010-14-solidworks-corporation-mumbai-addl-dit-it-2-mumbai</loc>
               <lastmod>2025-04-16T07:56:26.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-hyd-2014-14-m-s-vishwa-infrastructure-and-services-pvt-ltd-hyderabad-addl-cit-range-3-hyderabad</loc>
               <lastmod>2025-04-19T02:56:55.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5942-del-2013-14-acit-new-delhi-m-s-morgan-securities-amp-credits-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-del-2011-14-acit-noida-m-s-narayan-international-noida</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-del-2010-14-acit-new-delhi-smt-sheela-sethi-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-del-2010-14-ito-new-delhi-m-s-cincom-systems-india-p-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-jpr-2015-14-usha-pareek-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-jpr-2015-14-raghuveer-metal-industries-limited-delhi-acit-alwar</loc>
               <lastmod>2025-04-22T03:29:47.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6237-mum-2013-14-ashok-talreja-huf-mumbai-ito-wd-14-2-3-mumbai</loc>
               <lastmod>2025-04-13T03:49:07.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-mum-2012-14-amateur-riders-club-mumbai-asst-dit-e-mumbai</loc>
               <lastmod>2024-10-23T15:24:58.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6404-mum-2013-14-asst-cit-cen-cir-11-mumbai-osian-apos-s-connoisseurs-of-art-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T15:24:58.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-lkw-2015-14-moti-international-p-ltd-kanpur-dy-commissioner-of-income-tax-vi-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-lkw-2012-14-m-s-u-p-forest-corporation-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-lkw-2012-14-m-s-u-p-forest-corporation-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-lkw-2013-14-asstt-commissioner-of-income-tax-kanpur-m-s-k-m-sugar-mills-ltd-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-lkw-2016-14-c-s-j-m-university-kanpur-dy-commissioner-of-income-tax-tds-ii-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-lkw-2014-14-asstt-commissioner-of-income-tax-lucknow-shri-bhupesh-bansal-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-chny-2015-14-noyyal-common-effluent-treatment-co-ltd-tiruppur-ito-tiruppur</loc>
               <lastmod>2024-10-23T15:40:55.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-ind-2015-14-the-acit-2-1-bhopal-m-s-m-p-warehousing-and-logistics-corp-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-ind-2015-14-m-s-annant-commodities-pvt-ltd-indore-the-dcit-circle-1-1-indore</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-del-2014-14-ito-meerut-m-s-fazal-frozen-foods-pvt-ltd-meerut</loc>
               <lastmod>2024-10-23T15:32:52.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-bang-2014-14-sri-hampapur-rajan-manjunath-bangalore-ito-bangalore</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3440-ahd-2009-14-the-acit-central-circle-1-3-ahmedabad-seer-finlease-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-ahd-2012-14-the-dcit-central-circle-1-surat-soly-j-bhesania-surat</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2898-ahd-2015-14-shri-nimesh-dolatram-kodwani-godhra-the-pr-cit-4-vadodara</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-asr-2014-14-the-income-tax-officer-jalandhar-sh-ajay-kumar-chadha-jalandhar</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-alld-2015-14-principal-adarsh-intermediate-college-mirzapur-jt-cit-tds-mirzapur</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-alld-2015-14-principal-indria-gandhi-inter-college-allahabad-jt-cit-tds-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-alld-2015-14-principal-indria-gandhi-inter-college-allahabad-jt-cit-tds-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-alld-2015-14-principal-indira-gandhi-inter-college-allahabad-jt-cit-tds-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-alld-2015-14-principal-indira-gandhi-inter-college-allahabad-jt-cit-tds-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-alld-2014-14-smt-beena-baranwal-c-o-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-alld-2014-14-smt-beena-baranwal-c-om-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-155-lkw-2015-24-amit-kumar-bansal-lucknow-income-tax-officer-3-1-lucknow</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-ahd-2014-24-the-ito-ward-6-2-surat-shri-jagdishbhai-thakershibhai-patel-hapani-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-146-ahd-2013-24-bharat-ginning-amp-pressing-factory-the-income-tax-officer-bharuch</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-84-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-ahd-2013-24-oil-and-natural-gas-corporation-ltd-surat-the-acit-tds-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-ahd-2012-23-seer-finlease-pvt-ltd-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-175-ahd-2011-23-smt-sanyuktaben-j-shah-ahmedabad-the-acit-circle-7-ahmedabad</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-ind-2012-23-m-s-madhya-bharat-international-pvt-ltd-indore-the-dcit1-1-indore</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3280-ahd-2011-14-the-dcit-circle-1-surat-m-s-doshi-tubes-pvt-ltd-surat</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-alld-2015-14-baleshwar-nath-educational-society-woodwar-public-school-bhadohi-dy-cit-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-alld-2016-14-m-s-star-traders-ballia-star-traders-ballia</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-alld-2014-14-late-hridaya-narayan-l-h-suresh-kumar-yadav-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6813-del-2015-14-irshad-ahmed-haridwar-ito-haridwar</loc>
               <lastmod>2025-04-18T16:14:50.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-del-2016-14-jcb-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:54.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-159-lkw-2015-24-astt-commissioner-of-income-tax-1-kanpur-m-s-allah-dad-tannery-kanpur</loc>
               <lastmod>2025-04-19T15:56:58.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-rjt-2013-14-the-ito-ward-2-surendranagar-m-s-ultravision-associates-surendranagar</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-rjt-2015-14-the-dy-commr-of-income-tax-morbi-circle-rajkot-gujarat-shri-jayeshbhai-govindbhai-patel-morbi</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-rjt-2012-14-shri-mukesh-v-khant-rajkot-gujarat-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-rjt-2012-14-shri-mukesh-v-khant-rajkot-gujarat-the-assistant-commissioner-of-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-rjt-2012-14-shri-umiyashankar-lalji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-rjt-2012-14-shri-mukesh-v-khant-rajkot-gujarat-the-assistant-commissioner-of-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-rjt-2012-14-shri-umiyashankar-lalji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-rjt-2012-14-shri-umiyashankar-lalji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-rjt-2012-14-shri-riten-sarojchandra-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-376-ahd-2014-16-shri-kantibhai-revabhai-prajapati-ahmedabad-the-acit-central-circle-1-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-384-ahd-2014-16-the-dcit-central-circle-1-4-ahmedabad-shri-kantibhai-revabhai-prajapati-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-517-ahd-2011-16-the-acit-circle-8-surat-shri-prakash-t-patel-mumbai</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-rjt-2015-14-the-ito-e-ward-1-rajkot-gujarat-ashok-gondhia-memorial-trust-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:20.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-del-2014-14-dcit-new-delhi-smt-anshu-mittal-new-delhi</loc>
               <lastmod>2025-04-18T04:49:44.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-del-2014-14-dcit-new-delhi-sh-atul-kumar-mittal-new-delhi</loc>
               <lastmod>2025-04-18T04:49:45.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4547-del-2010-14-acit-najibabad-m-s-alnajib-mutual-benefits-ltd-bijnor</loc>
               <lastmod>2025-04-18T04:49:45.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-397-del-2010-23-m-s-alnajib-mutual-benefits-ltd-bijnor-acit-bijnor</loc>
               <lastmod>2025-04-18T04:49:45.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-174-del-2004-16-ravi-syal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T06:57:02.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-del-2012-14-gouri-hospitals-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T06:57:02.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-del-2014-14-m-s-milkfood-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-del-2014-14-acit-meerut-m-s-mathur-pandit-hazari-lal-charitable-trust-meerut</loc>
               <lastmod>2025-04-19T11:35:54.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2935-del-2009-14-dcit-intl-taxation-dehradun-m-s-offshore-hyundai-international-ltd</loc>
               <lastmod>2025-04-19T11:35:54.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-ahd-2012-14-the-ito-ward-4-3-ahmedabad-fisher-scientific-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-21T10:22:31.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3385-mum-2013-14-dcit-7-3-mumbai-united-home-entertainment-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T12:09:21.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-chandi-2013-14-mahesh-kumar-goel-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-18T21:00:53.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-chandi-2013-14-universal-woollen-mills-ludhiana-cit-iii-ludhiana</loc>
               <lastmod>2025-04-18T21:00:53.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-chandi-2012-14-narinder-kumar-sharma-zirakpur-acit-patiala</loc>
               <lastmod>2025-04-18T21:00:53.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-446-ahd-2012-16-the-acit-central-circle-1-4-ahmedabad-b-nanji-enterprises-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:35.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-del-2014-14-m-s-b-l-international-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-22T07:29:46.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-del-2015-14-ram-kumar-memorial-shiksha-samiti-haryana-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-22T07:43:59.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-del-2013-14-ito-roorkee-vinod-kumar-roorkee</loc>
               <lastmod>2025-04-22T07:36:51.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-bang-2015-14-subex-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-bang-2011-14-aol-online-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-918-chandi-2014-14-darshan-singh-rajpura-ito-rajpura</loc>
               <lastmod>2025-04-20T13:01:15.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-del-2012-14-bharti-airtel-ltd-gurgaon-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T14:50:39.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-bang-2013-14-ito-sri-kamlesh-shanthilal-oswal-jain</loc>
               <lastmod>2025-04-17T12:42:44.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-359-ahd-2012-16-the-acit-central-circle-2-baroda-shri-amit-gopal-jalan-baroda</loc>
               <lastmod>2025-04-14T01:35:00.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-528-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-casting-i-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-529-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-casting-i-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-524-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-478-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-233-ahd-2012-23-jalaram-ceramics-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2025-04-17T02:49:34.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-ahd-2015-14-international-steel-corporation-bhavnagar-the-income-tax-officer-tds-4-now-tds-1-ahmedabad</loc>
               <lastmod>2025-04-17T04:14:33.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3279-ahd-2011-14-the-dcit-circle-1-surat-m-s-doshi-tubes-pvt-ltd-surat</loc>
               <lastmod>2025-04-13T07:07:02.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-779-ahd-2012-14-shri-jagannath-r-kabra-ahmedabad-the-income-tax-officer-cent-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ahd-2012-14-the-acit-osd-circle-10-ahmedabad-rajnikant-kothari-huf-ahmedabad</loc>
               <lastmod>2025-04-13T06:56:04.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-ahd-2015-24-m-s-state-bank-of-india-surat-the-income-tax-officer-tds-i-surat</loc>
               <lastmod>2025-04-17T00:42:34.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-112-ahd-2012-16-shri-gyansingh-jitsing-chauhan-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T03:42:34.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-rjt-2015-24-the-co-op-bank-of-rajkot-ltd-rajkot-gujarat-the-assistant-commr-income-tax-cir-1-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:01.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-rjt-2015-24-the-co-op-bank-of-rajkot-ltd-rajkot-gujarat-the-assistant-commr-income-tax-cir-1-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:02.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-mum-2014-14-vinod-harbanslal-kheterpal-thane-asst-cit-cen-cir-46-mumbai</loc>
               <lastmod>2025-04-19T23:36:05.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-mum-2016-14-supriya-silk-industries-mumbai-ito-18-3-4-mumbai</loc>
               <lastmod>2025-04-13T04:07:03.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-del-2007-14-acit-circle-16-1-techspan-india-ltd</loc>
               <lastmod>2025-04-16T16:14:30.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-del-2012-14-acit-new-delhi-sh-vinod-bahal-ghaziabad</loc>
               <lastmod>2025-04-16T16:14:30.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-kol-2012-14-i-t-o-wd-44-4-kolkata-kolkata-sri-sailesh-jalan-kolkata</loc>
               <lastmod>2025-04-20T17:50:19.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-del-2015-14-m-s-vanshika-motors-pvt-ltd-meerut-acit-meerut</loc>
               <lastmod>2025-04-20T19:43:22.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-del-2015-14-m-s-eastern-drug-amp-sanitary-products-meerut-jcit-meerut</loc>
               <lastmod>2025-04-20T19:43:22.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-del-2015-14-m-s-arvind-nath-seth-amp-sons-huf-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:21.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-ind-2015-23-m-s-devi-shakuntala-thakral-charitable-toundation-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:29:26.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-ind-2014-14-the-ito-2-1-indore-mr-ravi-chordiya-indore</loc>
               <lastmod>2025-04-20T20:29:26.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-ind-2015-24-m-s-sez-indore-limited-indore-the-cit-1-indore</loc>
               <lastmod>2025-04-20T20:36:28.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-ind-2015-14-smt-sudha-simhal-bhopal-the-ito-1-1-bhopal</loc>
               <lastmod>2025-04-20T20:29:25.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ind-2014-14-the-dcit-3-1-indore-shri-ravi-pratap-singh-ranawat-indore</loc>
               <lastmod>2025-04-20T20:29:22.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-ind-2015-14-shri-satyanarayan-laddha-indore-the-acit-2-1-indore</loc>
               <lastmod>2025-04-20T20:29:23.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4786-del-2011-14-ito-new-delhi-m-s-vivsun-properties-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T14:57:33.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-del-2012-14-acit-new-delhi-m-s-virtual-soft-systems-ltd-new-delhi</loc>
               <lastmod>2025-04-18T04:21:44.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-pun-2013-14-dy-dit-international-taxation-ii-pune-tata-technologies-ltd-pune</loc>
               <lastmod>2025-04-14T16:49:00.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-pun-2014-14-m-s-fortune-metals-kolhapur-commissioner-of-income-tax-ii</loc>
               <lastmod>2025-04-14T16:07:04.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-pun-2006-14-sandvik-asia-ltd-pune-dcit-cir-8-pune</loc>
               <lastmod>2025-04-14T16:07:06.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1394-del-2014-14-acit-new-delhi-m-s-gaurav-international-new-delhi</loc>
               <lastmod>2025-04-18T07:29:02.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6331-del-2013-14-acit-new-delhi-m-s-dma-investment-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:08:24.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5823-del-2012-14-dcit-new-delhi-m-s-stericat-gutstrings-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5268-del-2012-14-ito-new-delhi-m-s-strategic-overseas-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T04:07:42.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5903-del-2014-14-acit-faridabad-sh-shyam-lal-sethi-faridabad</loc>
               <lastmod>2025-04-18T04:07:43.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-del-2016-14-smt-suman-lakhani-new-delhi-acit-faridabad</loc>
               <lastmod>2025-04-18T16:00:52.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3820-del-2013-14-acit-new-delhi-smt-neelam-mohan-new-delhi</loc>
               <lastmod>2025-04-18T03:42:47.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-kol-2013-14-i-t-o-wd-4-1-kolkata-kolkata-m-s-raima-project-kolkata</loc>
               <lastmod>2025-04-13T21:00:01.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-del-2012-14-eal-consulting-india-p-ltd-mumbai-ito-wd-11-1-mumbai</loc>
               <lastmod>2025-04-12T04:14:04.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7226-mum-2012-14-acit-cen-cir-30-mumbai-manju-gupta-mumbai</loc>
               <lastmod>2025-04-12T04:14:06.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3496-mum-2013-14-parijat-co-operative-credit-society-ltd-mumbai-cit-22-mumbai</loc>
               <lastmod>2025-04-19T17:56:59.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-mum-2013-14-paramjeetkaur-kamaljit-sandhu-mumbai-ito-8-2-2-mumbai</loc>
               <lastmod>2025-04-14T06:21:08.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3054-mum-2015-14-aavaas-realtors-mumbai-pr-cit-19-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3190-mum-2014-14-dcit-cen-cir-23-cen-rg-7-mumbai-himanshu-b-kanakia-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4732-mum-2014-14-acit-14-2-mumbai-hiten-p-dalal-mumbai</loc>
               <lastmod>2025-04-13T13:14:02.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5189-mum-2013-14-pranesh-s-vora-mumbai-ito-wd-18-1-2-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7323-mum-2011-14-acit-24-1-mumbai-pravin-a-kothari-mumbai</loc>
               <lastmod>2025-04-14T06:28:00.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-rjt-2015-23-shri-manojbhai-g-patel-morbi-the-dy-commr-of-income-tax-morbi-circle-morbi</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-239-ahd-2012-23-nam-group-aslali-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2956-ahd-2010-14-the-dcitgnr-circle-gandhinagar-sabarmati-gas-co-ltd-gandhinagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2875-ahd-2010-14-the-ito-ward-3-bharuch-shri-nitinkumar-hiralal-modi-ankleshwar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2544-ahd-2011-14-shri-prakash-dalichand-bagrecha-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2605-ahd-2011-14-madhusudan-international-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-ahd-2011-14-the-dcit-circle-2-surat-madhusudan-international-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3458-ahd-2010-14-shri-jayantkumar-nanalal-patel-ahmedabad-the-addl-cit-bhavnagar-range-1-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ahd-2009-14-shri-laljibhai-k-patel-surat-the-acit-c-c-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-ahd-2009-14-the-acit-central-circle-3-surat-shri-prakash-t-patel-mumbai</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-ahd-2009-14-shri-tulsibhai-k-patel-surat-the-acit-c-c-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2450-ahd-2012-14-m-s-vijay-sales-ahmedabad-the-acit-circle-3-baroda</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-2012-14-m-s-shree-sainath-photochem-navsari-the-income-tax-officer-ward-4-navsari</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-ahd-2012-14-the-acit-circld-4-ahmedabad-ideal-sheet-metal-stamping-amp-pressing-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-ahd-2013-14-our-lady-of-immaculate-educational-society-u-t-of-d-amp-nh-the-cit-valsad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-ahd-2010-14-shri-nitin-r-patel-surat-the-income-tax-officer-ward-6-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-ahd-2012-14-the-ito-ward-4-3-ahmedabad-hindustan-homefina-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5325-del-2012-14-acit-new-delhi-m-s-banaras-global-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:50:10.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-del-2010-14-dcit-new-delhi-m-s-viney-auto-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-157-ahd-2012-24-atul-limited-ahmedabad-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-13T08:28:08.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-jpr-2014-14-asok-kumar-agarwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T07:02:07.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-878-jpr-2013-14-shankar-lal-kahandelwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T07:02:00.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-jpr-2015-14-damodar-das-agarwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T07:02:00.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-jpr-2015-14-dcit-alwar-the-alwar-central-co-op-bank-ltd-alwar</loc>
               <lastmod>2025-04-22T07:02:01.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-jpr-2015-14-mahipal-choudhary-jaipur-jcit-osd-jaipur</loc>
               <lastmod>2025-04-22T05:29:40.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-jpr-2014-14-krishan-behari-goyal-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:29:41.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-pun-2012-14-sanjaykumar-ramkishan-mantri-huf-jalgaon-addl-cit-range-1-aurangabad-aurangabad</loc>
               <lastmod>2025-04-14T15:35:03.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-pun-2015-14-income-tax-officer-m-s-shivshakti-re-rolling-mills-pvt-ltd-jalna</loc>
               <lastmod>2025-04-14T15:35:03.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-pun-2013-14-dy-cit-circle-1-2-pune-dana-india-technical-centre-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:07:03.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-kol-2010-14-dcit-circle-48-kolkata-kolkata-sanjay-jaiswal-howrah</loc>
               <lastmod>2025-04-14T20:49:06.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-asr-2015-14-sh-abdul-waheed-malik-the-principal-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T03:28:04.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-asr-2014-14-sh-rakesh-kumar-muktsar-the-asstt-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:14:06.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-asr-2014-14-sh-manjit-singh-amritsar-the-asstt-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-14T03:14:07.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-asr-2015-14-sutlej-wine-enterprises-bathinda-the-principal-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:14:07.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-asr-2015-24-m-s-modern-rice-amp-genral-mills-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-14T03:21:05.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-asr-2015-14-the-dy-commissioner-income-tax-jalandhar-sh-assa-singh-s-o-s-dhanna-singh-jalandhar</loc>
               <lastmod>2025-04-14T03:14:03.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-del-2012-14-sh-yashodanandan-aggarwal-haldwani-acit-uttrakhand</loc>
               <lastmod>2025-04-18T15:28:57.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6866-del-2015-14-gaja-nand-garg-haryana-acit-rewari</loc>
               <lastmod>2025-04-18T16:14:51.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2015-16-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-ind-2015-14-smt-jyoti-bhatia-indore-the-ito-4-4-indore</loc>
               <lastmod>2025-04-20T20:15:21.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-720-ind-2015-14-m-s-kala-mandir-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-20T20:15:23.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-ind-2015-14-m-s-ratan-textiles-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-20T20:15:20.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-del-2014-14-m-s-global-healthline-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T03:43:18.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-del-2005-14-home-linkers-dcit-circle-12-1</loc>
               <lastmod>2025-04-21T03:43:18.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4319-mum-2007-14-m-s-infrastructure-leasing-amp-financial-services-ltd-mumbai-the-acit-10-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5146-mum-2010-14-ddit-e-ii-1-mumbai-jaslok-hospital-and-research-centre-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-mum-2013-14-acit-21-2-mumbai-vivek-mehrotra-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3340-mum-2012-14-vasant-j-khetani-mumbai-jcit-17-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-rjt-2015-14-kamleshkumar-patel-surendranagar-the-income-tax-officer-ward-2-surendranagar</loc>
               <lastmod>2025-04-14T18:14:01.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-rjt-2012-14-shri-vasudevbhai-thacker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-rjt-2012-14-shri-vasudevbhai-thacker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-rjt-2015-14-m-s-jay-bilnath-construction-junagadh-the-commr-of-income-tax-iii-rajkot-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:01.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-rjt-2012-14-shri-kamleshkumar-bhikhabhai-patel-surendranagar-the-income-tax-officer-ward-2-surendranagar</loc>
               <lastmod>2025-04-14T18:14:01.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-rjt-2010-14-m-s-odedara-construction-rajkot-gujarat-the-income-tax-officer-ward-2-3-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:01.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-rjt-2012-14-vastabhai-jethabhai-keshwara-jamnagar-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2861-ahd-2012-14-the-acit-circle-6-ahmedabad-shri-mahesh-s-chhatbar-huf-ahmedabad</loc>
               <lastmod>2025-04-13T07:42:06.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-ahd-2012-14-the-ito-ward-4-2-ahmedabad-jalaram-ceramics-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T02:49:34.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ahd-2012-14-the-ito-tds-4-surat-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-surat</loc>
               <lastmod>2025-04-17T02:56:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-ahd-2011-14-the-acit-circle-7-ahmedabad-smt-sanyuktaben-j-shah-ahmedabad</loc>
               <lastmod>2025-04-17T02:56:33.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2379-ahd-2010-14-uma-laboratories-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-4-baroda</loc>
               <lastmod>2025-04-17T03:35:36.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-ahd-2012-14-yuva-viaks-manch-baroda-the-cit-iii-baroda</loc>
               <lastmod>2025-04-17T00:35:31.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3370-ahd-2014-14-u-p-singh-amp-co-surat-the-income-tax-officer-tds-2-surat</loc>
               <lastmod>2025-04-13T07:56:06.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-ahd-2012-14-the-acit-vapi-circle-vapi-bilakhia-holding-p-ltd-vapi</loc>
               <lastmod>2025-04-17T03:35:36.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-ahd-2012-14-the-dcit-central-circle-1-surat-m-s-mohit-industries-ltd-surat</loc>
               <lastmod>2025-04-13T07:07:01.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-ahd-2012-14-the-ito-ward-8-4-ahmedabad-m-s-vepar-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:01.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-ahd-2011-14-the-acit-circle-7-ahmedabad-shri-sevantilal-s-shah-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:01.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3326-ahd-2009-14-seer-finlease-pvt-ltd-ahmedabad-the-acit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:01.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-ahd-2010-14-shri-harshad-b-vaghela-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:35.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-ahd-2012-14-the-acit-circle-6-surat-m-s-sun-rays-r-f-surat</loc>
               <lastmod>2025-04-17T03:35:37.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-ahd-2012-14-the-acit-navsari-circle-navsari-m-s-vega-jewellery-navsari</loc>
               <lastmod>2025-04-17T03:42:31.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ahd-2012-14-m-s-abdulkadar-kalabhai-trunkwala-surat-the-income-tax-officer-ward-5-1-surat</loc>
               <lastmod>2025-04-17T03:42:32.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-ahd-2012-14-shri-jagdish-h-patel-mehsana-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:01.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ahd-2012-14-the-acit-cent-circle-1-1-ahmedabad-shri-jagdish-h-patel-mehsana</loc>
               <lastmod>2025-04-14T01:28:01.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-ahd-2012-14-the-acit-cent-circle-1-1-ahmedabad-shri-jagdish-h-patel-mehsana</loc>
               <lastmod>2025-04-14T01:28:01.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-ahd-2012-14-the-acit-central-circle-2-baroda-shri-amit-gopal-jalan-baroda</loc>
               <lastmod>2025-04-14T01:35:00.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-ahd-2015-14-smt-lilavatiben-laxmanbhai-patel-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-04-14T01:28:00.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3627-ahd-2015-14-narmada-iron-amp-associates-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-ahd-2011-14-the-acit-circle-1-ahmedabad-axis-bank-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:01.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-ahd-2011-14-the-acit-circle-1-ahmedabad-axis-bank-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:01.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-ahd-2012-14-mobile-telecommunications-ltd-mumbai-the-income-tax-officer-ward-4-1-baroda</loc>
               <lastmod>2025-04-14T01:35:03.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-2012-14-the-ito-ward-7-2-ahmedabad-shri-dharamrajbhai-b-wala-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-ahd-2012-14-shri-gufran-a-chaudhari-valsad-the-acit-vapi-ward-1-vapi</loc>
               <lastmod>2025-04-14T01:28:00.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2864-ahd-2015-14-arvind-rub-web-control-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-13T06:14:05.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2895-ahd-2015-14-ambalal-sarabhai-enterprises-limited-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-14T01:35:05.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-ahd-2012-14-m-s-neo-enterprises-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2025-04-13T06:14:04.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-ahd-2015-14-mahidharpura-urban-co-op-credit-society-ltd-surat-the-dy-cit-circle-2-3-surat</loc>
               <lastmod>2025-04-13T06:14:05.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-chandi-2015-14-m-s-avery-cycle-industries-ltd-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-chandi-2014-14-acit-ludhiana-m-s-avon-ispat-amp-power-ltd-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-chandi-2013-14-m-s-avon-ispat-amp-power-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-04-14T06:49:09.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5255-mum-2014-14-ajay-jain-mumbai-dcit-26-2-mumbai</loc>
               <lastmod>2025-04-12T03:28:05.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-chny-2016-14-a-raja-tirunelveli-ito-chennai</loc>
               <lastmod>2025-04-12T15:35:07.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-mum-2013-14-vora-bros-mumbai-asst-cit-cen-cir-18-amp-19-mumbai</loc>
               <lastmod>2025-04-16T11:21:28.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3052-mum-2014-14-dcit-24-1-mumbai-vaibhav-industries-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5421-mum-2014-14-ito-tds-3-4-mumbai-viacom-18-media-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-chny-2016-14-ramalingam-balaji-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T15:42:09.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-chny-2014-14-dcit-coimbatore-lakshmi-ceramics-coimbatore</loc>
               <lastmod>2025-04-12T13:28:03.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-chny-2015-14-tamilnadu-power-finance-amp-infrastructure-development-corpn-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T13:28:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-chny-2015-14-kavita-enterprises-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:35:01.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2298-chny-2015-14-acit-chennai-national-trust-housing-finance-limited-chennai</loc>
               <lastmod>2025-04-12T13:35:01.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-chny-2015-14-sas-hotels-and-enterprises-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T13:35:00.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-chny-2015-14-n-r-elango-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T16:07:05.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-chny-2015-14-ito-salem-s-681-chinnathirupathi-paccs-ltd-salem</loc>
               <lastmod>2025-04-12T16:07:05.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-chny-2016-14-r-kushalbai-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T16:07:05.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-chny-2014-14-m-s-abi-showatech-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:35:04.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-chny-2013-14-dcit-chennai-abi-showtatech-india-ltd-chennai</loc>
               <lastmod>2025-04-12T18:35:04.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-chny-2015-14-m-krishnakumar-chennai-acit-salem</loc>
               <lastmod>2025-04-12T18:35:07.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-chny-2015-14-the-tamizhvel-p-t-rajan-commemoration-trust-chennai-ddit-chennai</loc>
               <lastmod>2025-04-12T18:42:00.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-184-chny-2015-24-tube-investments-of-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:35:08.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-lkw-2015-14-shri-ganesh-sewa-samiti-bahraich-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:35:20.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-152-lkw-2015-24-income-tax-officer-exemptions-lucknow-m-s-jan-pragati-lucknow</loc>
               <lastmod>2025-04-15T19:42:23.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-ahd-2012-14-the-acit-valsad-circle-valsad-shri-vijay-jagdish-chheda-pune</loc>
               <lastmod>2025-04-12T12:35:06.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-chny-2015-14-ashraf-rahman-buhari-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:21:11.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-96-chny-2015-23-ashraf-abdul-rahman-buhari-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:21:11.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-chny-2015-14-j-ravichandran-chennai-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-chny-2016-24-yelchur-venkata-kotiah-chetty-charities-chennai-jcit-osd-chennai</loc>
               <lastmod>2025-04-12T08:35:06.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-200-mum-2015-23-asian-star-company-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-12T09:00:07.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-chny-2015-14-rani-meyyammai-towers-owner-apos-s-association-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:14:05.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-chny-2015-14-rani-meyyammai-towers-owner-apos-s-association-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:14:05.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-chny-2015-14-rani-meyyammai-towers-owner-apos-s-association-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:14:05.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-chny-2014-14-valco-friction-materials-india-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2025-04-12T08:21:03.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-chny-2015-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukkottai-acit-thanjavur</loc>
               <lastmod>2025-04-12T10:49:06.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4464-mum-2014-14-euresian-mumbai-ito-wd-12-2-1-mumbai</loc>
               <lastmod>2025-04-12T21:00:07.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-asr-2015-14-sh-ashwani-kumar-bathinda-the-income-tax-officer-bathinda</loc>
               <lastmod>2025-04-17T05:28:33.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-del-2013-14-acit-new-delhi-m-s-ascot-investments-new-delhi</loc>
               <lastmod>2025-04-15T15:49:21.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-del-2013-14-acit-gurgaon-m-s-beverly-park-i-gurgaon</loc>
               <lastmod>2025-04-15T15:49:21.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-del-2014-14-m-s-agm-holdings-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T15:49:17.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-chny-2015-14-tamilnadu-industrial-development-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:04.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-kol-2015-14-sabina-halder-kolkata-ito-wd-53-3-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:21:03.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-pun-2014-14-m-s-j-n-traders-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T23:56:04.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-pun-2014-14-youth-development-co-op-bank-ltd-kolhapur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T00:00:02.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-chny-2014-14-nagarjuna-oil-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:09.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-chandi-2014-14-dcit-chandigarh-m-s-scott-edil-pharmacia-ltd-chandigarh</loc>
               <lastmod>2025-04-18T21:35:58.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-chandi-2012-14-ito-kurukshetra-m-s-jain-rice-mills-kurukshetra</loc>
               <lastmod>2025-04-18T21:35:59.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2975-chny-2014-14-g-balakrishnan-erode-ito-erode</loc>
               <lastmod>2025-04-12T12:56:01.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-chny-2015-14-b-lakshmipathi-raj-dharapuram-jcit-erode</loc>
               <lastmod>2025-04-12T12:56:01.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-chny-2015-14-prince-yarnn-india-limited-erode-dcit-ghaziabad</loc>
               <lastmod>2025-04-12T12:56:01.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-pun-2014-14-lagad-brothers-developers-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-pun-2013-14-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka-dcit-central-circle-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-pun-2013-14-asst-cit-central-circle-kolhapur-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-pun-2013-14-asst-cit-central-circle-kolhapur-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-pun-2013-14-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka-dcit-central-circle-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-pun-2012-14-amdocs-development-centre-india-p-ltd-pune-dcit-cir-1-1-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-pun-2015-14-assistant-commissioner-of-income-tax-m-s-avinash-constructions-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-pun-2014-14-deputy-commissioner-of-income-tax-coca-cola-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-del-2006-14-uopllc-addl-director-of-i-tax</loc>
               <lastmod>2025-04-18T09:28:43.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-chandi-2013-14-hemant-popli-shimla-dcit-chandigarh</loc>
               <lastmod>2025-04-18T21:08:04.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-chny-2015-14-ennore-coke-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T07:14:05.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-chny-2014-14-rajapalayam-co-operative-urban-bank-ltd-chennai-ito-virudhunagar</loc>
               <lastmod>2025-04-12T07:14:06.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2822-chny-2014-14-acit-chennai-ndr-warehousing-p-ltd-chennai</loc>
               <lastmod>2025-04-12T07:14:06.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-chandi-2015-14-acit-ludhiana-m-s-nexo-industries-pvt-ltd-ludhiana</loc>
               <lastmod>2025-04-14T06:56:01.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-mum-2015-14-dcit-cir-3-3-1-mumbai-siro-clinpharm-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T08:35:25.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2921-del-2015-14-ito-meerut-m-s-h-l-warehousing-corporation-meerut</loc>
               <lastmod>2025-04-14T09:42:05.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-del-2015-14-h-l-warehousing-corporation-meerut-acit-meerut</loc>
               <lastmod>2025-04-14T09:42:05.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-mum-2013-14-dcit-cir-22-1-navi-mumbai-positive-industries-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-103-mum-2014-23-positive-industries-mumbai-dcit-cir-22-1-navi-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5502-mum-2013-14-dcit-rg-9-1-mumbai-choudhari-hotels-amp-restaurant-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3796-del-2013-14-ito-new-delhi-sh-trilochan-singh-gandhoak-new-delhi</loc>
               <lastmod>2025-04-21T12:16:00.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-mum-2014-14-hatkesh-co-op-hsg-society-ltd-mumbai-asst-cit-21-1-mumbai</loc>
               <lastmod>2025-04-14T15:21:01.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-585-ahd-2012-16-shri-mahendrakumar-m-bhatt-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-527-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-casting-i-pvt-ltd-bhavnagar</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-ind-2015-16-the-dcit-5-1-bhopal-m-s-k-l-sharma-amp-sunita-maheshwari-bhopal</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-91-ind-2012-16-the-dcit-indore-m-s-madhya-bharat-international-pvt-ltd-indore</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-89-ind-2012-16-the-dcit-indore-m-s-madhya-bharat-international-pvt-ltd-indore</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-92-ind-2012-16-the-dcit-indore-m-s-madhya-bharat-international-pvt-ltd-indore</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-lkw-2015-14-m-s-fateh-chand-chairitable-trust-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-19T15:36:01.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4213-mum-2014-14-usha-garments-manufacturing-co-p-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-12T05:00:03.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-mum-2014-14-vinod-rikhabchand-kothari-mumbai-asst-cit-14-1-mumbai</loc>
               <lastmod>2025-04-12T05:00:03.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-chny-2014-14-forbes-campbell-finance-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:42:02.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3476-mum-2012-14-mahindra-automobile-distributor-p-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-04-12T12:00:00.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8414-mum-2011-14-mala-ranjit-bhavnani-mumbai-ito-12-2-2-mumbai</loc>
               <lastmod>2025-04-12T12:00:00.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-124-chny-2015-23-brt-spinners-pvt-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-04-12T07:56:01.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-216-chny-2015-24-s-ramanathan-thanjavur-jcit-thanjavur</loc>
               <lastmod>2025-04-12T09:56:04.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-chny-2016-14-acit-chennai-a-sanjay-a-wadhwa-chennai</loc>
               <lastmod>2025-04-12T12:56:07.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-chny-2016-14-acit-chennai-a-sanjay-a-wadhwa-chennai</loc>
               <lastmod>2025-04-12T12:56:08.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-chny-2016-14-ito-chennai-sri-chakra-merchandising-pvt-ltd-gummidipoondi</loc>
               <lastmod>2025-04-12T12:56:09.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1382-bang-2015-14-m-s-sun-associates-planet-ex-ld-bellary-ito-bellary</loc>
               <lastmod>2025-07-10T12:20:44.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-bang-2015-14-dcit-bangalore-m-s-stanley-black-amp-decker-india-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-152-del-2013-23-sh-roop-singh-faridabad-ito-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-del-2014-14-acit-new-delhi-sh-rakesh-kumar-jain-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5239-del-2013-14-sh-ram-kripal-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-del-2013-14-ito-hapur-shri-rakesh-kumar-agarwal-hapur</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6257-del-2015-14-nv-international-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-del-2014-14-dcit-new-delhi-m-s-central-cottage-industries-corporation-of-india-ltd-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2989-del-2013-14-ito-new-delhi-m-s-economy-sales-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-del-2014-14-ito-tds-moradabad-executive-engineer-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1777-del-2014-14-ito-tds-moradabad-executive-engineer-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-del-2014-14-ito-tds-moradabad-executive-engineer-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3069-mum-2013-14-acit-6-3-mumbai-apm-terminals-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3284-mum-2013-14-apm-terminals-india-p-ltd-formlerly-know-as-maersk-india-p-ltd-mumbai-asst-cit-rg-6-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3172-del-2009-14-rolls-royce-india-ltd-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-del-2010-14-dcit-new-delhi-m-s-r-s-components-amp-controls-india-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-del-2009-14-m-s-rs-components-amp-controls-ltd-new-delhi-dy-cit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3952-del-2013-14-dcit-new-delhi-m-s-nirman-overseas-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-del-2013-14-ito-new-delhi-sh-manmohan-god-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-del-2014-14-ito-new-delhi-m-s-mbd-enterprises-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-coch-2010-14-sri-c-a-abdulkhader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-coch-2010-14-sri-c-a-abdulkhader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-coch-2016-14-sri-p-jaganthan-trivandrum-the-dcit-trivandrum</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-coch-2010-14-sri-c-a-abdulkhader-perumbavoor-acit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-coch-2014-14-shri-ramachandra-pai-kanhandad-the-ito-kasargode</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-coch-2015-14-the-ito-cochin-m-s-deev-genset-p-ltd-aluva</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-coch-2015-14-m-s-ksr-alankar-hotels-amp-resorts-p-ltd-ernakulam-the-adcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-coch-2014-14-sndp-yogam-cochin-assistant-director-of-it-exemption-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-coch-2014-14-dcit-calicut-m-s-alhind-tours-and-travels-p-ltd-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-coch-2014-14-m-sal-hind-tours-amp-travels-p-ltd-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-coch-2013-14-malabar-higher-educational-society-calicut-cit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-chny-2014-14-sharadha-terry-products-limited-mettupalayam-acit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-chny-2015-14-dcit-chennai-chettinad-builders-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-chny-2015-14-chettinad-builders-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-chny-2013-14-dcit-chennai-alstom-t-amp-d-india-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1177-chny-2012-14-shri-d-prabhu-chennai-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-chny-2014-14-susee-cars-p-ltd-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-chny-2015-14-st-john-freight-systems-ltd-chennai-dcit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-chny-2015-14-ito-karur-p-parvathi-karur</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2685-chny-2014-14-kpr-mill-limited-chennai-addl-cit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-hyd-2015-14-p-devender-rao-hyd-hyderabad-acit-circle-6-1-hyderabad-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-hyd-2015-14-acit-circle-7-1-hyderabad-hyderabad-cr-18g-ivrcl-jv-hyd-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-coch-2016-24-m-s-eurotech-maritime-academy-cochin-the-adcit-tds-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-coch-2015-24-sri-k-p-roy-aluva-the-acit-aluva</loc>
               <lastmod>2025-07-07T14:21:39.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4345-mum-2009-14-adit-it-1-1-mumbai-asia-t-v-uk-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-mum-2013-14-salemohammed-padamsee-amp-co-mumbai-asst-cit-13-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-mum-2013-14-ito-20-3-2-mumbai-sale-mohd-padamsee-amp-co-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4518-mum-2012-14-i-t-o-17-1-1-mumbai-sam-p-toddywalla-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7443-mum-2013-14-welspun-fintrade-p-ltd-mumbai-dcit-7-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3336-mum-2008-14-the-dcit-cc-2-mumbai-m-s-winever-investment-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-chny-2015-14-dcit-tiruppur-g-v-g-industries-pvt-ltd-tiruppur</loc>
               <lastmod>2025-07-07T14:10:02.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3003-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2991-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-chny-2012-16-sri-k-thulasilingam-chennai-dcit-salem</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-chny-2015-23-m-karthik-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-200-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-198-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3448-mum-2004-14-m-s-icici-bank-ltd-mumbai-the-dy-cit-rg-3-1</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1925-mum-2012-14-dcit-cir-3-3-mumbai-transwarranty-advisors-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-mum-2013-14-rusan-pharma-ltd-mumbai-dcit-9-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4816-mum-2011-14-ito-wd-2-3-4-mumbai-william-jacks-amp-co-i-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-mum-2013-14-ito-wd-2-2-thane-ramprasad-agarwal-thane</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-mum-2013-14-ramprasad-agarwal-mumbai-ito-cen-thane-thane</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-mum-2014-14-acit-19-2-mumbai-reliance-capital-partners-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-mum-2011-14-dedhia-properties-p-ltd-mumbai-ito-wd-10-3-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5595-mum-2012-14-richmond-realty-p-ltd-mumbai-ito-10-2-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4394-mum-2013-14-dr-rajendra-naryanrao-umbarkar-mumbai-acit-11-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7429-mum-2011-14-acit-11-3-mumbai-dr-rajendra-n-umbarkar-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7875-mum-2010-14-cifco-ltd-mumbai-ito-3-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-del-2012-16-acit-new-delhi-m-s-vinod-raj-amp-co-delhi</loc>
               <lastmod>2025-07-25T05:39:40.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5403-del-2011-14-acit-new-delhi-m-s-webneuron-services-ltd-noida</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3502-del-2008-14-ito-new-delhi-m-s-vineeta-khanna-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6624-del-2013-14-m-s-resolution-commercial-management-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6807-del-2013-14-smt-alka-kalra-hisar-ito-hisar</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6362-del-2013-14-acit-new-delhi-m-s-lous-buildtech-p-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-del-2011-14-m-s-hanung-processor-pvt-ltd-noida-acit-noida</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6816-del-2013-14-dcit-new-delhi-m-s-sandhu-contractor-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-del-2013-14-ito-meerut-m-s-kailash-chand-pramod-kumar-meerut</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3059-del-2013-14-ito-new-delhi-mr-khan-sultan-mohammad-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-nag-2013-14-fire-arcor-infrastructures-p-ltd-nagpur-acit-circle-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-nag-2013-14-adv-shri-madhusudan-s-ghule-nagpur-income-tax-officer-ward-4-1-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-nag-2012-14-shri-vikrant-yuvraj-bobde-nagpur-income-tax-officer-ward-6-1</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-bil-2012-14-ito-2-1-raipur-cg-m-s-v-n-agrawal-huf-raipur-cg</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ran-2015-14-calvin-planners-amp-investors-pvt-ltd-ranchi-dcit-circle-1-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ran-2015-14-ms-drolia-electrosteel-pvt-ltd-acit-circle-1</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ran-2015-14-sri-sanjay-kumar-jaiswal-west-singhbhum-acit-jamshedpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ran-2016-14-m-s-aroma-fibre-glass-pvt-ltd-jamshedpur-ito-jamshedpur</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-ran-2015-14-shri-prashant-kumar-bajla-deoghar-dcit-deoghar</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ran-2016-14-shyam-sunder-kedia-ranchi-acit-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3409-mum-2008-14-the-dcit-cir-3-1-mumbai-m-s-icici-bank-ltd-erstwhile-scici-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-mum-2011-14-dcit-22-1-navi-mumbai-chhabil-p-patel-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4730-mum-2014-14-isha-steel-treatment-pvt-ltd-mumbai-dcit-circle-10-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7013-mum-2004-14-m-s-kotak-mahendra-finance-ltd-mumbai-dcit-cen-cir-5-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-mum-2014-14-dcit-8-3-mumbai-united-health-care-parekh-tpa-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-del-2013-14-acit-new-delhi-sh-vivek-setia-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3781-del-2010-14-acit-new-delhi-mrs-priyanka-tushar-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-ran-2014-14-m-s-new-punjab-motor-transport-jamshepur-i-t-o-jamshepur</loc>
               <lastmod>2025-07-29T13:51:18.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-viz-2014-23-m-s-raju-vegesna-infotech-amp-industries-pvt-ltd-visakhapatnam-the-acit-circle-4-1</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-viz-2013-23-the-ito-ward-1-machilipatnam-borra-chalamaiah-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-136-viz-2013-23-m-s-sri-lakshmi-satyanarayana-raw-amp-boiled-rice-mill-the-dcit-circle-1-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-viz-2014-14-m-s-davi-sea-foods-ltd-visakhapatnam-the-jcit-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-viz-2013-14-tammana-suryanarayana-machilipatnam-the-ito-ward-1-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-viz-2013-14-the-acit-circle-1-1-vijayawada-m-s-a-jagan-mohan-rao-amp-co-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-viz-2014-14-the-ito-tds-ward-3-3-guntur-the-tenali-co-operative-urban-bank-ltd-tenali</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-viz-2014-14-the-ito-tds-ward-3-2-vijayawada-the-head-post-master-khammam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-viz-2013-14-the-ito-ward-1-2-vijayawada-smt-vutukuri-jayanaga-anitha-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-viz-2013-14-the-ito-ward-1-2-vijayawada-smt-vutukuri-jayanaga-anitha-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-viz-2012-14-the-ito-ward-1-machilipatnam-machilipatnam-shri-borra-chalamaiah-machilipatnam</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-viz-2012-14-the-ito-ward-2-1-guntur-guntur-sri-pentala-satyanarayana-vara-prasad-guntur</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-viz-2012-14-shri-bonagiri-sayavathi-the-ito-ward-3-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-viz-2012-14-the-ito-ward-2-1-guntur-guntur-smt-putchala-venkata-ramanamma-guntur</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-viz-2014-14-smt-maha-lakshmi-kasireddy-visakhapatnam-the-ito-ward-3-2-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-viz-2013-14-m-s-sri-sai-sampath-constructions-visakhapatnam-the-ito-ward-1-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-viz-2013-14-the-ito-ward-1-2-vijayawada-m-s-srivenkateswara-steel-enterprises-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-viz-2012-14-the-dcit-circle-2-1-vijayawada-vijayawada-sri-yekkala-subba-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-viz-2013-14-k-poorna-chandra-rao-visakhapatnam-the-ito-ward-4-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-viz-2013-14-the-acit-circle-4-1-m-s-raju-vegesna-infotech-amp-industries-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-jodh-2015-14-acit-exemption-jodhpur-mehrangarh-museum-trust-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-jodh-2015-14-acit-jodhpur-m-s-balsamand-horticulture-and-animal-husbandry-enterprises-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-jodh-2015-14-derby-textiles-limited-jodhpur-acit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-jodh-2015-14-acit-tds-jodhpur-m-s-sub-divisional-officer-abu-road</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-jodh-2015-14-dilip-singh-rathore-bhilwara-ito-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-jodh-2015-14-m-s-royal-suitings-private-limited-bhilwara-ito-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-jodh-2015-14-acit-udaipur-m-s-advaiya-solutions-pvt-ltd-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-jodh-2015-14-shri-ram-niwas-singh-jodhpur-ito-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-jodh-2015-14-dcit-bikaner-m-s-mott-macdonald-ltd-u-k-jhansi</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-jodh-2015-14-dr-abhishek-manu-singhvi-new-delhi-dcit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-jodh-2014-14-shri-deewan-chand-maru-jodhpur-ito-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-jodh-2015-14-dcit-jodhpur-m-s-balsamand-horticulture-and-animal-husbandry-enterprises-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-jodh-2015-14-dcit-barmer-the-barmer-central-co-operative-bank-ltd-barmer</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-jodh-2015-14-dcit-bikaner-m-s-hanumangarh-kendriya-sahakari-bank-ltd-hanumangarh-junction</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-jodh-2015-14-dcit-chittorgarh-m-s-bharti-construction-co-banswara</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-jodh-2015-14-sub-registrar-sriganganagar-director-of-income-tax-i-amp-ci-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-jodh-2015-14-acit-udaipur-m-s-om-prakash-mahesh-kumar-amp-party-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-jodh-2015-14-acit-udaipur-m-s-dilip-kumar-amp-party-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-jodh-2015-14-krishi-upaj-mandi-samiti-ridmalsar-ito-sriganganagar</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-jodh-2014-14-ito-dungarpur-m-s-gowadia-jewellers-dungarpur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-jodh-2014-14-dcit-bhilwara-m-s-fashion-suitings-pvt-ltd-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-jodh-2014-14-acit-udaipur-m-s-jai-international-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-jodh-2014-14-dcit-bhilwara-m-s-sarvodaya-suitings-limited-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-jodh-2014-14-ito-udaipur-shri-ashok-nagda-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-jodh-2015-14-academic-society-for-high-achievers-asha-jaipur-ccit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-jodh-2014-14-acit-udaipur-m-s-vijaya-shanti-education-trust-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-jodh-2010-14-acit-bikaner-m-s-mohta-construction-company-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-jodh-2015-14-ito-barmer-shri-barkat-ali-barmer</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-jodh-2014-14-ito-bhilwara-shri-dharmendra-ajmera-bhilwara</loc>
               <lastmod>2025-09-17T13:00:40.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-jodh-2015-14-smt-asha-singh-udaipur-ito-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-pan-2015-14-the-income-tax-officer-ward-1-3-panaji-panaji-shri-kislay-kumar-delhi</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-pan-2009-14-chowgule-and-company-pvt-ltd-goa-acit-margao</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-pan-2015-16-the-deputy-commissioner-of-income-tax-central-circle-panaji-panaji-m-s-muktar-minerals-pvt-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajnish-bhatia-and-others-union-of-india-and-another-5621</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-otan-mal-assistant-commissioner-of-income-tax-circle-i-patna-25</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/capri-bathaid-private-limited-and-sanyog-enterprises-private-limited-and-nutek-establishments-and-shakti-metal-co-commissioner-of-trade-taxes-8913-2014-1228-2015-3069-2015-5080-2015-5499-2015</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/md-sayeed-deputy-commissioner-of-income-tax-central-circle-1-356-2002-357-2002</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-v-abdul-gafoor-commercial-tax-inspector-commercial-taxes-check-post-walayar-and-commissioner-of-commercial-taxes-tax-tower-karamana-p-o-thiruvananthapuram-8532</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/111-2005</loc>
               <lastmod>2025-09-18T07:00:55.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bbc-worldwide-limited-asst-director-of-income-tax-circle-1-1-international-taxation-new-delhi-8221-2010</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-iii-subhash-kabini-power-corporation-limited-169-2015</loc>
               <lastmod>2025-09-18T07:06:35.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paravur-service-cooperative-bank-ltd-no-1801-represented-by-its-secretary-the-income-tax-officer-ward-2-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-cochin-bench-9656</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ananthavoor-service-co-operative-bank-limited-no-f1545-the-income-tax-officer-ward-no-1-and-the-commissioner-of-income-tax-appeals-7795</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cit-delhi-kalyan-samiti-696-2015-697-2015-699-2015</loc>
               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-bhramaramba-mallikarjunaswamy-vari-devasthanam-srisailam-director-general-of-income-tax-exemptions-6377</loc>
               <lastmod>2025-09-18T07:04:22.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-m-mohammed-shafi-and-abdulla-abdulla-kunhi-and-abdul-latheef-c-b-latheef-union-of-india-and-director-of-enforcement-fema-and-joint-director-directorate-of-enforcement-fema-and-assistant-director-directorate-of-enforcement-fema-and-special-director-appeals-south-zone-fema-commissioner-of-income-tax-appeals-217-2016</loc>
               <lastmod>2025-09-18T06:56:30.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smart-projects-pvt-ltd-income-tax-officer-and-anr-8942-2015</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-karnal-market-committee-shahabad-134</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asstt-commissioner-of-income-tax-circle-1-2-raipur-district-raipur-c-g-r-p-real-estate-pvt-ltd-13-2016</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-del-2013-14-vikrant-puri-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-11-19T09:11:38.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-yallappa-s-o-ramanna-yandigeri-and-smt-rukmavva-w-o-yallappa-yandigeri-the-commissioner-of-income-tax-and-the-income-tax-officer-ward-i-bagalkot-101728-101729-2016</loc>
               <lastmod>2025-12-25T07:50:25.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/spences-hotels-pvt-ltd-income-tax-officer-circle-u2013-6-1-2-and-commissioner-of-income-tax-bengaluru-u2013-6-4561</loc>
               <lastmod>2025-12-25T07:50:25.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-anupama-bhat-and-master-aniruddha-and-h-k-lakshminarayana-the-new-india-assurance-company-ltd-and-sri-r-veeraraghavan-3728-2014</loc>
               <lastmod>2025-12-25T10:06:29.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-v-abdul-khader-assistant-director-o-o-the-joint-director-directorate-of-enforcement-foreign-exchange-management-act-govt-of-india-and-special-director-appeal-commissioner-of-income-tax-appeals-v-8392</loc>
               <lastmod>2025-12-25T10:00:24.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-hyd-2016-23-ito-ward-16-4-hyderabad-hyderabad-medix-life-sciences-india-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gurcharan-singh-principal-commissioner-of-income-tax-2-ludhiana-and-another-4804</loc>
               <lastmod>2025-12-25T08:00:24.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/espn-star-sports-mauritius-s-n-c-et-compagnie-now-known-as-ess-advertising-mauritius-s-n-c-et-compagnie-and-ess-distribution-mauritius-s-n-c-et-compagnie-the-union-of-india-and-anr-2384-2015-2397-2015</loc>
               <lastmod>2025-12-25T11:55:22.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-asr-2014-14-sh-gulzar-singh-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-14T03:14:07.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-viz-2014-14-the-acit-circle-6-1-visakhapatnam-andhra-university-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-mum-2014-14-peri-india-p-ltd-mumbai-jt-cit-osd-rg-8-2-mumbai</loc>
               <lastmod>2025-04-16T07:42:25.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6150-del-2013-14-cj-international-hotels-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-del-2015-14-m-s-samsung-heavy-industries-co-ltd-gurgaon-jcit-dehradun</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6088-del-2015-14-smt-meenoo-puri-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-del-2013-14-dalmia-bros-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3176-del-2008-14-acit-cc-2-new-delhi-essel-shyam-communication-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-del-2015-14-mr-chandra-prakash-ghaziabad-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6291-del-2013-14-m-s-amar-packagings-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-868-del-2013-14-sh-dheer-chand-sharma-new-delhi-ito-ghaziabad</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6355-del-2013-14-ddit-e-new-delhi-m-s-american-asia-pacific-llc-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5167-del-2013-14-best-buildwell-pvt-ltd-delhi-dcit-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-del-2013-14-m-s-acquire-services-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5994-del-2012-14-branch-manager-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-del-2015-14-acit-new-delhi-m-s-c-j-international-hotels-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-del-2014-14-acit-new-delhi-m-s-connaught-plaza-restaurants-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-kol-2013-14-rinita-banerjee-kolkata-i-t-o-wd-29-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-kol-2013-14-sri-debayan-bhattacharya-kolkata-a-c-i-t-cir-50-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-kol-2013-14-sanjiv-tantia-purulia-i-t-o-wd-3-4-purulia-purulia</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-kol-2013-14-d-c-i-t-cir-4-kolkata-kolkata-m-s-madhu-jayanti-international-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1247-kol-2013-14-m-s-poddar-dewki-limited-kolkata-i-t-o-wd-5-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-kol-2011-14-acit-cc-xxiii-kolkata-kolkata-m-s-manush-distributors-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-kol-2008-14-acit-circle-4-kolkata-m-s-apex-enterprises-i-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-kol-2008-14-acit-circle-4-kolkata-m-s-apex-enterprises-i-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-del-2014-23-m-s-sir-shadi-lal-enterprises-p-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-98-del-2013-23-m-s-desiccant-rotors-international-pvt-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-bang-2016-24-m-s-kalpatharu-wines-bellary-income-tax-officer-ward-2-bellary</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-bang-2010-14-m-s-hewlett-packard-india-software-operation-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-bang-2015-14-s-gopinath-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-bang-2011-14-addl-ci-t-bangalore-m-s-canara-bank-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-bang-2012-14-ingersoll-rand-india-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-bang-2012-14-jcit-bangalore-m-s-canara-bank-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-bang-2012-14-shri-k-t-sanath-bangalore-addl-c-i-t-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-bang-2011-14-safran-enginerring-services-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-mum-2011-14-dcit-15-3-mumbai-arcade-bhoomi-enterprises-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-mum-2014-14-acit-cc-39-mumbai-ambit-reality-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-mum-2014-14-acit-cc-39-mumbai-amol-land-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-mum-2014-14-ac-nielsen-corporation-mumbai-ddit-it-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6330-mum-2012-14-asst-cit-cir-19-2-mumbai-dipesh-m-panjwani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5878-mum-2012-14-dipesh-m-panjwani-mumbai-asst-cit-19-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-mum-2014-14-dcit-4-1-mumbai-angel-broking-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-mum-2015-14-capita-india-p-ltd-mumbai-asst-cit-9-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-mum-2013-14-asian-advertising-mumbai-ito-12-3-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-mum-2012-14-dcit-5-2-mumbai-lahoti-overseas-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7407-mum-2011-14-capt-avinash-chander-batra-mumbai-dcit-rg-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7530-mum-2011-14-jt-cit-cir-rg-8-2-osd-mumbai-m-s-lotus-energy-india-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-mum-2014-14-dcit-2-1-mumbai-archway-investment-co-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2088-mum-2014-14-ito-tds-2-2-mumbai-keystone-lifespaces-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5823-mum-2013-14-asst-cit-4-3-mumbai-kbii-securities-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5966-mum-2013-14-acit-11-1-mumbai-lamhas-satellite-services-ltd-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3186-mum-2013-14-dcit-4-1-mumbai-angel-capital-amp-debt-market-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3182-mum-2013-14-anita-santkumar-varma-mumbai-asst-cit-cir-18-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5621-mum-2015-14-shivkrupa-distributors-i-p-ltd-mumbai-ito-wd-13-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7145-mum-2012-14-artisan-mumbai-asst-cir-18-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6868-mum-2012-14-ito-tds-1-1-mumbai-abhinav-builders-navi-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5359-mum-2012-14-dcit-cen-cir-36-mumbai-ackruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5355-mum-2012-14-dcit-cen-cir-36-mumbai-ackruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6267-mum-2013-14-dcit-rg-9-1-mumbai-amore-jewels-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6256-mum-2013-14-akbar-j-momin-mumbai-ito-21-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6412-mum-2011-14-powai-vihar-developers-p-ltd-mumbai-acit-10-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3939-mum-2013-14-hi-pack-mumbai-jcit-osd-15-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-del-2013-16-dcit-new-delhi-m-s-seasons-furniching-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3593-del-2013-14-ito-new-delhi-smt-radha-saini-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-del-2011-14-acit-new-delhi-m-s-pragati-vanijya-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-del-2015-14-ito-new-delhi-m-s-rajat-deep-overseas-p-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-jpr-2012-14-shri-khetilal-sharma-huf-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-jpr-2014-14-mahaveer-suto-agencies-ajmer-acit-ajmer</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-jpr-2014-14-acit-kota-m-s-ramlal-amp-sons-huf-kota</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-jpr-2015-14-chandio-ram-kota-acit-kota</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-jpr-2014-14-rajasthan-avas-amp-infrastucture-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-jpr-2013-14-acit-jaipur-akshay-kumar-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-jpr-2012-14-shri-vijay-kumar-patni-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-232-del-2014-23-sh-pradeep-aggarwal-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-174-bang-2015-23-m-s-akamai-technologies-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-kol-2014-24-dayal-road-lines-howrah-ito-ward-56-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-kol-2012-14-ito-ward-1-1-haldia-purba-medinipur-md-abdul-seikh-purba-medinipur</loc>
               <lastmod>2026-01-13T08:54:38.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-kol-2013-14-avery-india-ltd-haryana-d-c-i-t-cir-1-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-mum-2007-14-m-s-metmin-finance-amp-holdings-p-ltd-mumbai-ito-3-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3998-mum-2012-14-acit-18-1-mumbai-indage-wines-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4874-mum-2013-14-dcit-cen-cir-40-mumbai-manoj-k-punamia-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4873-mum-2013-14-acit-cen-cir-40-mumbai-manoj-k-punamia-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-kol-2016-14-m-s-national-highways-authority-of-india-siliguri-acit-tds-siliguri-siliguri</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-kol-2013-14-chandana-banerjee-kolkata-i-t-o-wd-11-1-kol-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-kol-2013-14-orient-steel-and-industries-limited-kolkata-d-c-i-t-cir-3-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-kol-2015-14-binit-kumar-jha-hooghly-ito-wd-2-1-hooghly-hooghly</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-kol-2015-14-maa-sarweshwari-construction-burdwan-ito-wd-2-2-asansol-burdwan</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-kol-2014-14-m-s-new-era-engineers-co-op-society-ltd-purulia-dcit-cir-3-asansol-asansol</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-newdeal-finance-amp-investment-limited-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-kol-2009-14-m-s-park-international-kolkata-ito-ward-32-3-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-kol-2010-14-m-s-banjour-enterprises-p-ltd-kolkata-ito-ward-12-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-kol-2013-14-m-s-lal-trades-amp-agencies-p-ltd-kolkata-j-c-i-t-cir-5-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5676-mum-2015-14-rajkumari-g-jain-mumbai-ito-24-2-3-mumbai</loc>
               <lastmod>2025-04-19T22:56:58.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3962-mum-2014-14-asst-cit-tds-2-2-mumbai-pfizer-pharmaceuticals-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5022-mum-2012-14-asst-cit-cen-cir-20-mumbai-parekh-aluminex-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5467-mum-2014-14-dsp-adiko-holdings-mumbai-dcit-cir-2-1-mumbai</loc>
               <lastmod>2025-04-18T01:29:05.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-mum-2011-14-bharat-kumar-v-balar-bhiwandi-ito-wd-1-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1545-mum-2014-14-prashant-j-andharia-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6780-mum-2012-14-dsp-adiko-holdings-p-ltd-mumbai-asst-cit-cir-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-mum-2013-14-ito-cen-thane-thane-ramprasad-agarwal-mumbai</loc>
               <lastmod>2026-01-23T05:42:13.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-mum-2014-14-khyati-realtors-p-ld-mumbai-acit-6-2-mumbai</loc>
               <lastmod>2026-05-19T11:22:12.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-del-2014-14-sh-rajesh-kumar-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-18T13:36:01.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6433-del-2015-14-acit-new-delhi-vinod-kumar-garg-new-delhi</loc>
               <lastmod>2025-04-18T14:50:02.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-del-2013-14-m-s-dynatron-services-pvt-ltd-mumbai-acit-new-delhi</loc>
               <lastmod>2025-04-18T14:50:01.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6317-del-2013-14-m-s-triune-projects-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:14:30.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5911-del-2015-14-m-s-roshan-motors-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2025-04-16T16:14:32.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-del-2010-23-m-s-viney-auto-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:07:28.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-asr-2015-24-m-s-rohit-tandan-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T06:28:29.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-asr-2015-24-the-income-tax-officer-jalandhar-sh-rohit-tandon-jalandhar</loc>
               <lastmod>2025-04-16T06:28:29.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-asr-2015-24-the-income-tax-officer-jalandhar-sh-rohit-tandon-jalandhar</loc>
               <lastmod>2025-04-16T06:28:29.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-pun-2015-14-banganga-nagri-sah-patsanstha-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T22:49:05.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-pun-2014-14-vikas-keshav-garud-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T22:56:01.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-pun-2013-14-m-s-silvex-realty-pvt-ltd-karjat-dcit-tds-circle-thane</loc>
               <lastmod>2025-04-14T22:49:07.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-kol-2013-14-m-s-thakur-prasad-sao-amp-sons-p-ltd-kolkata-d-c-i-t-cc-xvii-kolkata-kolkata</loc>
               <lastmod>2025-04-14T20:21:08.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-pun-2012-14-shri-atul-dayasagar-jain-beed-ito-aurangabad</loc>
               <lastmod>2025-04-14T23:00:06.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-pun-2014-14-m-s-agrasen-group-of-constructions-aurangabad-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T23:00:08.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-del-2013-14-dcit-new-delhi-sh-amit-arora-new-delhi</loc>
               <lastmod>2025-04-21T03:22:26.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3759-del-2013-14-dcit-new-delhi-m-s-vertex-customer-management-ltd-new-delhi</loc>
               <lastmod>2025-04-21T04:36:27.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-del-2014-16-m-s-india-international-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T05:08:31.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-asr-2015-24-mr-ravi-khanna-huf-c-o-m-s-d-v-puri-amp-co-amritsar-the-income-tax-officer-abohar</loc>
               <lastmod>2025-04-20T17:15:29.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-asr-2015-24-sh-freewill-sport-pvt-ltd-jalandhar-the-addl-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-20T17:15:29.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ind-2015-14-shri-ashish-kachola-indore-the-ito-2-2-indore</loc>
               <lastmod>2025-04-20T20:29:24.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ind-2015-14-the-acit-2-1-bhopal-m-s-shubhalay-bhopal</loc>
               <lastmod>2025-04-20T20:29:22.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-ind-2016-24-shri-bhimsen-prasad-bhopal-the-ito-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:36:28.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-ind-2015-24-the-dcit-circle-5-1-bhopal-m-s-s-a-trading-amp-investment-pvt-ltd-bhopal</loc>
               <lastmod>2025-04-20T20:36:28.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-ind-2015-14-shri-mangal-kumar-pirodia-ratlam-the-jcit-ratlam</loc>
               <lastmod>2025-04-20T20:29:23.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-ind-2013-14-shri-sudhir-chopra-delhi-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:29:26.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ind-2014-14-m-s-texmo-pipes-and-products-ltd-burhanpur-the-jcit-r-khandwa</loc>
               <lastmod>2025-04-20T20:29:26.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3073-del-2014-14-m-s-husain-foundation-charitable-trust-meerut-cit-meerut</loc>
               <lastmod>2025-04-20T19:43:22.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5419-del-2014-14-m-s-s-p-mittal-h-u-f-meerut-ito-meerut</loc>
               <lastmod>2025-04-20T19:43:22.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-del-2009-14-ito-new-delhi-m-s-himalaya-finlease-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:18.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1664-del-2014-14-gurmeet-singh-sawhney-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T07:50:32.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-kol-2013-14-a-c-i-t-cir-43-kolkata-kolkata-m-s-tirupati-projects-kolkata</loc>
               <lastmod>2025-04-14T13:21:04.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-pun-2012-14-sanjaykumarramkishan-mantri-huf-jalna-acit-aurangabad</loc>
               <lastmod>2025-04-14T15:35:02.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-pun-2012-14-sanjaykumar-ramkishan-mantri-huf-jalna-addl-cit-rg-i-aurangabad-aurangabad</loc>
               <lastmod>2025-04-14T15:35:03.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-pun-2014-14-shivshakti-re-rolling-mills-pvt-ltd-jalna-income-tax-officer</loc>
               <lastmod>2025-04-14T15:35:03.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6398-del-2015-14-ito-new-delhi-m-s-la-mancha-resorts-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:42:47.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6875-del-2015-14-acit-new-delhi-m-s-sainik-mining-amp-allied-services-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:42:47.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-del-2014-14-acit-new-delhi-ms-tanvi-rastogi-new-delhi</loc>
               <lastmod>2025-04-18T07:29:02.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1957-del-2014-14-ito-new-delhi-m-s-mahavir-irrigation-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:02.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-del-2013-14-dcit-new-delhi-m-s-interarch-building-products-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:29:03.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5581-del-2014-14-the-corbett-educational-society-uttrakhand-cit-haldwani</loc>
               <lastmod>2025-04-18T04:21:44.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-del-2014-14-classic-display-systems-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:28:52.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-pun-2014-14-sudarshan-chemical-industries-ltd-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:07:05.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-pun-2014-14-m-s-gkn-sinter-metals-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:07:02.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-pun-2015-14-income-tax-officer-avalara-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:07:02.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-pun-2015-14-avalara-technologies-pvt-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T16:07:02.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-pun-2013-14-tata-toyo-radiator-limited-pune-acit-range-7-pune</loc>
               <lastmod>2025-04-14T16:49:03.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-pun-2013-14-asst-cit-circle-7-pune-tata-toyo-radiator-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:49:03.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-pun-2013-14-tasty-bite-eatables-limited-pune-acit-circle-7-pune</loc>
               <lastmod>2025-04-14T17:28:09.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pun-2014-14-ajay-a-bafna-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:35:02.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-pun-2014-14-ajay-a-bafna-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:35:02.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-pun-2010-14-alfa-laval-india-ltd-pune-addl-cit-range-8-pune</loc>
               <lastmod>2025-04-14T17:35:02.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4302-del-2011-14-ito-new-delhi-shri-anil-poddar-amp-sons-huf-new-delhi</loc>
               <lastmod>2025-04-18T13:50:09.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-384-del-2011-23-shri-anil-poddar-amp-sons-huf-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:50:09.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1696-del-2000-14-dcit-ramesh-chand-inds-ltd</loc>
               <lastmod>2025-04-18T09:21:46.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6862-del-2015-14-apex-real-projects-india-pvt-ltd-faridabad-acit-faridabad</loc>
               <lastmod>2025-04-18T13:01:09.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5893-del-2015-14-sh-tarun-bansal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T14:21:58.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-del-2011-14-video-electronics-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:28:57.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-mum-2015-14-atos-information-technology-hk-ltd-mumbai-dcit-it-1-1-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2448-mum-2014-14-ito-8-2-3-mumbai-mangal-keshav-holdings-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-mum-2012-14-acit-11-1-mumbai-shivendra-singh-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6468-mum-2011-14-dcit-cc-39-mumbai-suresh-k-nagre-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-mum-2014-14-ami-builders-p-ltd-mumbai-asst-cit-5-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3970-mum-2010-14-sunil-gavaskar-mumbai-ito-it-3-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-ahd-2013-24-neelamdevi-modi-surat-the-income-tax-officer-ward-2-3-surat</loc>
               <lastmod>2025-04-13T07:49:06.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-219-ahd-2013-24-m-s-enviro-control-associates-india-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
               <lastmod>2025-04-13T08:28:08.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-asr-2014-14-m-s-pms-international-p-ltd-phagwara-the-income-tax-officer-tds-ii-jalandhar</loc>
               <lastmod>2025-04-17T05:42:34.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-asr-2015-24-the-dgm-bsnl-ntr-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T05:49:36.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-asr-2016-14-m-s-punjab-basmati-rice-ltd-amritsar-the-joint-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T05:49:34.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-asr-2016-14-m-s-punjab-basmati-rice-ltd-amritsar-the-joint-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T05:49:34.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3509-ahd-2015-14-the-ito-ward-5-4-baroda-shri-premal-v-gandhi-vadodara</loc>
               <lastmod>2025-04-20T12:08:39.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6785-del-2015-14-m-s-krishak-bharati-cooperative-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T15:08:41.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-del-2011-14-uni-sure-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T13:36:38.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-kol-2014-14-bridge-amp-roof-co-india-ltd-kolkata-dcit-circle-10-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:11.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-kol-2013-14-sri-manoj-kumar-jain-kolkata-i-t-o-wd-41-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:03.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1827-kol-2009-14-appeline-cosmetics-amp-toiletries-ltd-kolkata-dcit-central-circle-xxii-kolkata</loc>
               <lastmod>2025-04-13T21:07:00.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-kol-2015-14-rp-sanjiv-goenka-group-csr-trust-kolkata-cit-exemptions-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:35:02.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-kol-2010-14-ruchika-finvest-pvt-ltd-kolkata-dcit-central-circle-vii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:42:00.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-asr-2014-14-m-s-nova-publication-jalandhar-the-addl-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:14:07.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-asr-2014-14-m-s-punjab-institute-of-medical-sciences-jaandhar-city-the-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:14:07.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-asr-2014-14-the-nakodar-co-op-sugar-mills-ltd-nakodar-the-depty-commissioner-of-income-tax-phagwara</loc>
               <lastmod>2025-04-14T03:14:07.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-asr-2015-14-prithvi-raj-saneja-abohar-dy-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:14:07.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-asr-2014-14-g-d-kavita-singla-charitable-trust-amritsar-the-commissioner-of-income-tax-ii</loc>
               <lastmod>2025-04-14T03:14:04.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-asr-2014-14-m-s-pms-international-p-ltd-phagwara-dy-commissioner-of-income-tax-phagwara</loc>
               <lastmod>2025-04-14T03:14:02.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-asr-2014-14-m-s-gi-power-corporation-ltd-new-delhi-the-dy-commissioner-of-income-tax-jammu</loc>
               <lastmod>2025-04-14T03:14:02.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-asr-2014-14-the-dy-commissioner-of-incoem-tax-jammu-m-s-fil-industries-ltd-srinagar</loc>
               <lastmod>2025-04-14T03:14:03.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-del-2015-14-acit-meerut-m-s-gangol-sahkari-dugdh-utpadak-sangh-ltd-meerut</loc>
               <lastmod>2025-04-16T16:35:30.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-del-2015-14-m-s-sunridges-sporting-goods-pvt-ltd-meerut-acit-meerut</loc>
               <lastmod>2025-04-16T16:35:30.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-asr-2014-14-the-incomet-ax-officer-amritsar-sh-rajiv-kumar-amritsar</loc>
               <lastmod>2025-04-17T05:28:34.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-jpr-2013-14-ito-jaipur-rajesh-sharma-jaipur</loc>
               <lastmod>2025-04-22T07:02:01.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-jpr-2016-14-gupta-k-n-construction-co-jaipur-dcit-jaipur</loc>
               <lastmod>2025-04-22T06:58:02.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-jpr-2014-14-dcit-jaipur-a-u-financiers-india-ltd-jaipur</loc>
               <lastmod>2025-04-22T06:57:59.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-asr-2013-14-the-dy-commissioner-of-income-tax-jammu-m-s-kaiser-industries-ltd-samba-j-amp-k</loc>
               <lastmod>2025-04-14T03:28:04.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-kol-2013-14-britannia-industries-ltd-lucknow-d-c-i-t-cir-7-kolkata-kolkata</loc>
               <lastmod>2025-04-20T17:50:20.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-kol-2013-14-skynit-textile-pvt-ltd-howrah-i-t-o-wd-1-1-kolkata-kolkata</loc>
               <lastmod>2025-04-15T18:49:24.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-ind-2014-16-shri-chetan-kumar-shah-vidisha-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-20T20:22:31.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-ind-2015-24-shri-sandeep-kumar-badjatya-indore-the-ito-3-1-indore</loc>
               <lastmod>2025-04-22T00:29:55.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ind-2014-14-shri-vinay-vijayvargiya-ujjain-the-ito-wd-2-2-ujjain</loc>
               <lastmod>2025-04-22T02:15:44.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-ind-2015-23-m-s-sanwaria-agro-oils-limited-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-19T12:29:28.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-kol-2013-14-pradeep-kumar-jhawar-kolkata-d-c-i-t-cc-xxi-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:43:06.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-kol-2012-14-dcit-circle-7-kolkata-kolkata-m-s-bch-elcetric-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-kol-2013-14-i-t-o-wd-2-2-durgapur-durgapur-satyapriya-joardar-durgapur</loc>
               <lastmod>2025-04-19T14:29:09.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-kol-2013-14-sri-chandra-mohan-gupta-kolkata-i-t-o-wd-30-2-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:29:10.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-pun-2009-14-acit-hindustan-antibiotics-ltd</loc>
               <lastmod>2025-04-14T16:14:00.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-pun-2014-14-deputy-commissioner-of-income-tax-m-s-magarpatta-township-development-amp-construction-cp-ltd-pune</loc>
               <lastmod>2025-04-14T17:00:05.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-kol-2013-14-i-t-o-wd-9-4-kolkata-kolkata-shri-manas-moitra-kolkata</loc>
               <lastmod>2025-04-13T20:56:01.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-chny-2015-14-daewon-kang-up-co-limited-thiruvallur-ddit-chennai</loc>
               <lastmod>2025-04-12T18:56:09.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4260-mum-2014-14-pragati-kawali-mumbai-ito-25-1-2-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3145-mum-2014-14-dr-huseina-dawoodi-mumbai-ito-16-2-4-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-chandi-2014-23-dcit-ludhiana-m-s-gee-city-builders-p-ltd-chandigarh</loc>
               <lastmod>2025-04-15T16:49:14.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7523-mum-2013-14-pravin-babu-shetty-thane-ito-wd-21-3-1-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4905-mum-2015-14-dhadda-diamonds-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-04-19T20:01:11.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3754-mum-2013-14-asst-cit-16-3-mumbai-osia-gems-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2876-ahd-2010-14-the-ito-ward-3-bharuch-shri-hareshkumar-hiralal-modi-ankleshwar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-ahd-2014-14-jayraj-estate-pvt-ltd-baroda-the-dy-cit-circle-5-baroda</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-ahd-2012-14-the-ito-ward-8-4-ahmedabad-vinayaka-credit-amp-housing-inv-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-ahd-2010-14-the-dcit-osd-circle-8-ahmedabad-stamina-holdings-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-ahd-2012-14-the-ito-ward-2-3-baroda-m-s-aditya-corporation-baroda</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-ahd-2012-14-the-ito-ward-2-3-baroda-m-s-aditya-corporation-baroda</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-ahd-2011-14-the-ito-ward-5-3-surat-shri-prajaybhai-nirnajnbhai-mehta-surat</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3470-ahd-2010-14-shri-kevat-jayantkumar-vanani-bhavnagar-the-acit-circle-1-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-ahd-2010-14-shri-jayantkumar-nanalal-patel-huf-ahmedabad-the-addl-cit-bhavnagar-range-1-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-ahd-2009-14-the-acit-circle-1-bhavnagar-shri-kevat-jayantkumar-vanani-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-ahd-2009-14-the-acit-circle-1-bhavnagar-shri-jayantkumar-nanalal-patel-huf-bhavnagar</loc>
               <lastmod>2025-05-19T13:26:34.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-ahd-2009-14-shri-prakash-t-patel-mumbai-the-acit-c-c-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-rjt-2012-14-shri-riten-sarojchandra-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-rjt-2012-14-shri-janakkumar-h-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-rjt-2012-14-shri-dhanji-shankarji-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-rjt-2013-14-m-s-city-council-of-jetpur-jetpur-the-income-tax-officer-ward-1-1-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-rjt-2015-14-the-dy-commr-of-income-tax-morbi-circle-rajkot-gujarat-smt-pinaben-m-patel-morbi</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-rjt-2012-14-shri-vasant-h-gor-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2370-ahd-2012-14-the-dcit-circle-10-ahmedabad-shri-mahendra-r-verma-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-61-rjt-2015-23-shri-pinaben-m-patel-morbi-the-dy-commr-of-income-tax-morbi-circle-morbi</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ahd-2016-24-quality-bpo-services-pvt-ltd-now-known-as-qx-kpo-services-pvt-ltd-ahmedabad-the-acit-osd-circle-5-ahmedabad</loc>
               <lastmod>2025-04-17T00:42:34.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ahd-2011-14-the-acit-circle-6-ahmedabad-shri-popatlal-joitaram-patel-ahmedabad</loc>
               <lastmod>2025-04-18T00:43:15.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2760-ahd-2011-14-the-acit-circle-7-ahmedabad-shri-jayantibhai-m-patel-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:03.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-ahd-2011-14-the-acit-circle-7-ahmedabad-ashish-n-soparkar-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:03.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-511-ahd-2012-16-shri-bhadresh-surendrakumar-shah-mehsana-the-acit-c-c-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:02.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-148-ahd-2011-16-shri-amit-n-kapadia-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2025-04-17T03:35:37.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3402-ahd-2015-14-ishwarcharan-builders-pvt-ltd-ahmedabad-addl-cit-tds-range-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:04.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3319-ahd-2015-14-shri-sureshbhai-ugarchand-gadhecha-ahmedabad-the-dy-cit-cpc-tds-gaziabad</loc>
               <lastmod>2025-04-14T01:35:03.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-rjt-2012-14-shri-vasudevbhai-thacker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-rjt-2012-14-shri-pratap-b-thakker-bhuj-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:50:19.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-ahd-2015-14-smt-vandana-manoj-sheth-ahmedabad-income-tax-officer-ahmedabad</loc>
               <lastmod>2025-04-13T06:14:05.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3579-ahd-2015-14-shri-dharmesh-m-patel-ahmedabad-the-income-tax-officer-ward-4-2-2-old-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-ahd-2012-14-the-acit-vapi-ward-1-vapi-shri-gufran-a-chaudhari-vapi</loc>
               <lastmod>2025-04-14T01:28:00.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3314-ahd-2015-14-shri-ashvin-r-gondaliya-surat-the-income-tax-officer-ward-1-2-6-surat</loc>
               <lastmod>2025-04-14T01:35:03.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-ahd-2015-14-mukesh-kumar-gopiram-goyal-surat-income-tax-officer-ward-2-3-3-surat</loc>
               <lastmod>2025-04-14T01:35:05.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3313-ahd-2015-14-shri-dipak-r-gondaliya-surat-the-income-tax-officer-ward-1-2-6-surat</loc>
               <lastmod>2025-04-14T01:35:03.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2896-ahd-2015-14-ambalal-sarabhai-enterprises-limited-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-14T01:35:05.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ahd-2012-14-axis-bank-ltd-erstwhile-known-as-uti-bank-ltd-ahmedabad-the-addl-cit-range-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:28:00.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-ahd-2013-14-the-ito-tds-3-surat-shree-khedut-sahakari-khand-udhyog-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-ahd-2013-14-the-ito-tds-4-surat-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-ahd-2013-14-the-ito-tds-3-surat-shree-madhi-vibhag-khand-udyog-sahakari-mandli-ltd-surat</loc>
               <lastmod>2025-04-14T02:21:00.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-jpr-2015-14-acit-ajmer-rahul-goyal-kishangarh</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-jpr-2014-14-trimurti-buildcon-pvt-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-jpr-2014-14-sanjay-jain-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-jpr-2014-14-smt-bela-goyal-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-jpr-2014-14-pawan-kumar-sharma-mumbai-jcit-alwar</loc>
               <lastmod>2025-05-21T09:47:29.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-jpr-2015-14-the-ajmer-urban-cooperative-bank-ltd-ajmer-acit-ajmer</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-jpr-2014-14-unique-builders-amp-developers-ajay-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-kol-2012-14-m-s-super-enterprise-burdwan-ito-wd-2-3-durgapur-durgapur</loc>
               <lastmod>2025-04-14T20:00:04.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-kol-2013-14-d-d-i-t-e-i-kolkata-kolkata-the-institute-of-cost-and-works-accountants-of-india-kolkata</loc>
               <lastmod>2025-04-14T19:56:07.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-hyd-2015-14-sreemitra-townships-private-limited-hyd-hyderabad-dcit-circle-3-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T08:49:50.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-chny-2014-14-ito-vellore-punitha-balakrishnan-tiruvannamalai</loc>
               <lastmod>2025-04-12T19:28:05.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-chny-2015-14-p-ragunathan-salem-acit-salem</loc>
               <lastmod>2025-04-12T19:28:05.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-chny-2015-14-tcs-textiles-p-ltd-tiruppur-dcit-tiruppur</loc>
               <lastmod>2025-04-12T18:56:08.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-chny-2015-14-p-radha-ramesh-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:08.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-chny-2013-14-acit-chennai-r-sarath-kumar-chennai</loc>
               <lastmod>2025-04-12T18:56:09.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-131-chny-2015-23-pandyan-grama-bank-virudhunagar-dcit-virudhunagar</loc>
               <lastmod>2025-04-12T18:56:09.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2563-chny-2014-14-the-erode-district-co-operative-milk-producers-apos-union-ltd-erode-acit-erode</loc>
               <lastmod>2025-04-12T12:56:06.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-84-mum-2008-16-acit-cen-cir-35-mumbai-bhavani-gems-mumbai</loc>
               <lastmod>2025-04-12T12:00:01.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9645-mum-2004-14-m-s-gujarat-glass-ltd-the-addl-cit-rg-6-3</loc>
               <lastmod>2025-04-12T12:00:00.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3698-mum-2012-14-ranjit-h-bhavnani-mumbai-dcit-3-3-mumbai</loc>
               <lastmod>2025-04-12T12:00:00.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1953-chny-2014-14-ito-chennai-kavitha-garg-chennai</loc>
               <lastmod>2025-04-12T13:42:03.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-del-2013-14-sh-om-prakash-thakkar-uttar-pradesh-ito-uttar-pradesh</loc>
               <lastmod>2025-04-18T08:42:46.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-del-2012-14-ito-new-delhi-shri-muni-ram-verma-new-delhi</loc>
               <lastmod>2025-04-18T08:42:46.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3172-del-2014-14-ddit-new-delhi-mr-rakesh-sharma-new-delhi</loc>
               <lastmod>2025-04-18T09:28:43.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-chny-2013-14-ito-chennai-paul-devaraj-chennai</loc>
               <lastmod>2025-04-12T16:21:05.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-chny-2015-14-dcit-chennai-ashraf-abdul-rahman-buhari-chennai</loc>
               <lastmod>2025-04-12T12:21:11.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-chny-2015-14-a-pugazhendi-chennai-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-chny-2015-14-d-rajaraman-chennai-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-180-chny-2015-24-arihant-foundations-amp-housing-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:56:03.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-179-chny-2015-24-arihant-foundations-amp-housing-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:56:03.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2202-ahd-2012-14-the-acit-sabarkantha-circle-himatnagar-sonata-ceramics-pvt-ltd-himatnagar</loc>
               <lastmod>2025-04-14T01:28:00.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2502-ahd-2012-14-the-ito-ward-9-2-ahmedabad-shri-ghanshyambhai-c-bhalgama-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:04.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-ahd-2012-14-sonata-ceramics-pvt-ltd-himatnagar-the-acit-sabarkantha-circle-himatnagar</loc>
               <lastmod>2025-04-14T01:28:00.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-ahd-2015-14-gujarat-state-fertilizers-amp-chemicals-limited-baroda-the-pr-cit-1-baroda</loc>
               <lastmod>2025-04-14T01:35:02.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-del-2016-14-m-s-kailash-jewels-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T11:42:48.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-kol-2010-14-m-s-mana-kamna-developers-p-ltd-siliguri-addl-cit-circle-2-siliguri-siliguri</loc>
               <lastmod>2025-04-14T20:21:08.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-pun-2011-14-m-s-mateshwari-enterprises-raigad-income-tax-officer-panvel</loc>
               <lastmod>2025-04-14T22:35:08.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-pun-2011-14-income-tax-officer-ward-2-raigad-m-s-mateshwari-enterprieses-ratnagiri</loc>
               <lastmod>2025-04-14T22:35:09.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-mum-2014-14-forbes-continer-line-pre-ltd-mumbai-adit-it-3-2-mumbai</loc>
               <lastmod>2025-04-13T16:42:02.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2066-mum-2013-14-dcit-cen-cir-40-mumbai-gibs-computers-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:42:00.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2840-mum-2014-14-rusabh-diamonds-mumbai-asst-cit-15-1-mumbai</loc>
               <lastmod>2025-04-16T08:28:30.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-hyd-2014-14-sree-nagendra-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-hyd-2014-14-ragini-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-hyd-2014-14-sree-nagendra-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-chandi-2015-14-m-s-kids-r-kids-international-educational-amp-social-welfare-trust-chandigarh-pr-chief-commissioner-of-income-tax-chandigarh</loc>
               <lastmod>2025-04-14T10:14:10.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chandi-2012-14-acit-ludhiana-m-s-getrag-hi-tech-gears-pvt-ltd-ludhiana</loc>
               <lastmod>2025-04-14T10:14:10.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-chandi-2014-14-ito-patiala-m-s-ambey-developer-pvt-ltd-patiala</loc>
               <lastmod>2025-04-14T10:14:11.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-chandi-2015-14-m-s-nabha-power-limited-patiala-acit-mandi-gobindgarh</loc>
               <lastmod>2025-04-14T10:14:11.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-chandi-2014-14-sh-yuvraj-mahajan-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-14T10:21:04.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-mum-2014-14-dcit-2-1-mumbai-ace-gilts-trading-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T03:28:05.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-pun-2004-14-m-s-b-n-p-enterprises-kolhapur-ito-wd-1-2-kolhapur</loc>
               <lastmod>2025-04-14T04:14:05.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5301-mum-2015-14-piramal-fund-management-p-ltd-mumbai-dcit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-14T14:35:11.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6975-mum-2013-14-dcit-9-3-mumbai-vickons-steels-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6739-mum-2013-14-vicksons-steels-p-ltd-mumbai-dcit-9-3-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6976-mum-2013-14-dcit-9-3-mumbai-vickons-steels-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4737-mum-2014-14-acit-cc-39-mumbai-jai-corp-ltd-mumbai</loc>
               <lastmod>2025-04-13T03:42:09.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4876-mum-2011-14-acit-cir-4-2-mumbai-j-b-mangaram-foods-p-td-mumbai</loc>
               <lastmod>2025-04-13T03:42:09.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-chandi-2015-14-guru-proteins-ltd-ludhiana-acit-patiala</loc>
               <lastmod>2025-04-14T06:56:01.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-chandi-2011-14-chaupal-plywood-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-04-14T06:56:06.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-lkw-2012-14-m-s-u-p-forest-corporation-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2025-04-19T15:28:59.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-lkw-2015-14-astt-commissioner-of-income-tax-5-kanpur-shri-rajesh-singh-yadav-kanpur</loc>
               <lastmod>2025-04-19T15:35:59.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-lkw-2015-14-shailesh-kumar-gupta-lucknow-asstt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:35:59.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-lkw-2016-14-food-corporation-of-india-sitapur-income-tax-officer-bareilly</loc>
               <lastmod>2025-04-19T15:29:04.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-lkw-2015-14-m-s-state-bank-of-india-kanpur-dy-commissioner-of-income-tax-tds-kanpur</loc>
               <lastmod>2025-04-19T15:29:02.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-lkw-2012-14-a-p-s-academy-lucknow-commissioner-of-income-tax-ii-lucknow</loc>
               <lastmod>2025-04-19T15:29:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5070-del-2013-14-ito-new-delhi-m-s-shipra-technology-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:49:59.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4103-del-2011-14-ito-new-delhi-sh-sanjay-kapoor-new-delhi</loc>
               <lastmod>2025-04-19T11:49:59.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-del-2012-14-ito-new-delhi-m-s-skg-estate-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:49:59.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-del-2014-14-sh-yati-garg-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T09:42:04.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-bang-2015-14-sri-tukuram-d-nagare-hubli-cit-hubli</loc>
               <lastmod>2025-04-17T08:35:40.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-bang-2012-14-acit-bangalore-m-s-mcafee-software-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-172-bang-2015-23-citrix-r-amp-d-india-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T08:35:40.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1908-chny-2012-14-m-s-polaris-financial-technology-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:05.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-chny-2015-14-ito-pondicherry-latha-rajee-mathew-pondicherry</loc>
               <lastmod>2025-04-12T18:35:00.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-206-chny-2015-24-tube-investments-of-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:35:08.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-mum-2014-14-dcit-osd-8-2-mumbai-kusa-chemicals-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T22:28:09.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-mum-2011-14-ito-24-3-1-mumbai-shri-ajay-p-maroo-mumbai</loc>
               <lastmod>2025-04-12T22:28:09.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3341-mum-2012-14-ashu-organics-i-p-ltd-thane-asst-cit-cir-1-mumbai</loc>
               <lastmod>2025-04-12T22:28:09.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-ind-2015-24-m-s-shri-ram-builders-indore-the-acit-1-2-indore</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-ind-2013-14-shri-mahesh-agrawal-indore-the-ito-3-1-indore</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-ind-2014-14-the-acit-1-2-indore-m-s-super-king-indore</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-ind-2013-14-the-acit-circle-2-1-indore-shri-mohanlal-motlani-indore</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-ind-2015-14-the-acit-1-1-bhopal-shri-syed-mohsin-raza-rizvi-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-ind-2015-14-smt-santosh-devi-bagrodia-nagda-the-dcit-circle-2-1-ujjain</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-ind-2014-14-the-acit-3-1-bhopal-m-s-m-s-jila-sahakari-kendriya-bank-vidisha</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-ind-2014-14-m-s-jila-sahakari-kendriya-bank-ltd-vidisha-the-acit-3-1-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-ind-2014-14-shri-vivek-kumar-jaiswal-ujjain-the-addl-cit-range-1-ujjain</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ind-2015-14-m-s-madhya-pradesh-rajya-sahakari-bank-maryadit-bhopal-the-dcit-1-1-bhopal</loc>
               <lastmod>2024-10-23T15:32:52.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-lkw-2014-14-new-speed-pre-medical-institute-kanpur-asstt-commissioner-of-income-tax-ii-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-lkw-2014-14-m-s-u-p-forest-corporation-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-lkw-2015-14-shri-mukesh-gupta-kanpur-i-t-o-3-2-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-lkw-2014-14-asstt-commissioner-of-income-tax-lucknow-shri-bhupesh-bansal-lucknow</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-lkw-2016-14-food-corporation-of-india-sitapur-joint-commissioner-of-income-tax-t-d-s-bareilly</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-lkw-2016-14-m-s-k-m-shakar-karkhana-pvt-ltd-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-kol-2012-14-i-t-o-wd-32-2-kol-kolkata-m-s-national-coal-development-corportation-staff-co-operative-credit-society-ltd-kolkata</loc>
               <lastmod>2024-10-23T15:28:57.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-ind-2012-23-m-s-madhya-bharat-international-pvt-ltd-indore-the-dcit1-1-indore</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-lkw-2015-23-m-s-u-p-state-food-amp-essential-commodities-corporation-ltd-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2024-10-09T22:16:41.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-bang-2016-14-shri-t-raghavendra-gowda-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-21T00:57:40.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-del-2015-14-headstrong-services-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:50.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-chandi-2012-14-jain-rice-mills-kurukshetra-jcit-kurukshetra</loc>
               <lastmod>2025-04-18T21:50:17.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-chandi-2013-14-m-s-j-t-g-alloys-pvt-ltd-mandi-gobindgarh-acit-mandi-gobindgarh</loc>
               <lastmod>2025-04-18T21:50:18.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-chandi-2014-14-sh-rajinder-singh-bhawanigarh-acit-sangrur</loc>
               <lastmod>2025-04-18T21:50:18.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-chandi-2014-14-vikram-kaswan-sirsa-cit-hissar</loc>
               <lastmod>2025-04-18T21:43:21.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-chandi-2015-14-acit-patiala-state-bank-of-patiala-patiala</loc>
               <lastmod>2025-04-18T21:14:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-chandi-2013-14-rohit-sahi-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-18T21:14:56.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-chny-2015-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukkottai-acit-thanjavur</loc>
               <lastmod>2025-04-12T10:49:06.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-chny-2015-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukkottai-acit-thanjavur</loc>
               <lastmod>2025-04-12T10:49:06.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-chny-2015-14-pattukottai-agricultural-producers-co-op-marketing-society-limited-pattukkottai-acit-thanjavur</loc>
               <lastmod>2025-04-12T10:49:06.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-chny-2015-14-rani-meyyammai-towers-owner-apos-s-association-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:14:05.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-chny-2015-14-venkateshwara-leathers-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:21:01.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-114-ahd-2012-16-shri-gyansingh-jitsing-chauhan-surat-the-acit-cent-circle-2-surat</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-583-ahd-2012-16-shri-mahendrakumar-m-bhatt-ahmedabad-the-dy-cit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-90-ind-2012-16-the-dcit-indore-m-s-madhya-bharat-international-pvt-ltd-indore</loc>
               <lastmod>2024-10-09T21:36:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-alld-2015-14-principal-adarsh-intermediate-college-mirzapur-jt-cit-tds-mirzapur</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-alld-2015-14-principal-adarsh-intermediate-college-mirzapur-jt-cit-tds-mirzapur</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-alld-2015-14-principal-indria-gandhi-inter-college-allahabad-jt-cit-tds-allahabad</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-alld-2015-14-smt-sashi-jaiswal-w-o-madeep-kumar-jaiswal-pratapgarh-ito-pratapgarh</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-alld-2014-14-m-s-exclusive-rugs-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-alld-2014-14-m-s-rupesh-kumar-amp-brothers-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-alld-2014-14-m-s-rupesh-kimar-amp-brothers-varanasi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-alld-2014-14-m-s-rupesh-kumar-amp-brothers-bhadohi-acit-varanasi</loc>
               <lastmod>2024-10-23T15:45:00.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-chny-2016-14-gnanadurai-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T16:07:05.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-chny-2016-14-gnanadurai-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T16:07:05.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-chny-2016-14-dcit-chennai-mahindra-holidays-amp-resorts-p-ltd-chennai</loc>
               <lastmod>2025-04-12T15:42:09.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-chny-2015-14-ito-chennai-ramsays-corporation-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T15:42:09.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-chny-2015-14-manoharmal-jain-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T15:49:03.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-chny-2015-14-nru-spinning-mills-ltd-salem-dcit-salem</loc>
               <lastmod>2025-04-12T15:35:07.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-chny-2015-14-madura-coats-private-limited-madurai-dcit-madurai</loc>
               <lastmod>2025-04-12T15:35:07.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-chny-2013-14-acit-chennai-m-s-coromandel-cables-private-ltd-chennai</loc>
               <lastmod>2025-04-12T15:49:04.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:04.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:04.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-chny-2013-14-coromandel-cables-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:49:05.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-chny-2015-14-a-shanmugam-dharmapuri-ito-krishnagiri</loc>
               <lastmod>2025-04-12T12:28:03.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-ahd-2012-14-the-dcit-circle-3-surat-m-s-sun-corporation-surat</loc>
               <lastmod>2025-04-12T12:35:06.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5669-mum-2014-14-dcit-13-1-mumbai-haji-ebrahim-hussain-amp-sons-mumbai</loc>
               <lastmod>2025-04-20T23:43:22.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3115-del-2013-14-m-s-agriculture-insurance-company-of-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-22T07:29:46.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ahd-2016-14-smt-pratimaben-v-raja-mumbai-the-income-tax-officer-intl-taxn-rajkot</loc>
               <lastmod>2025-04-12T23:35:06.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-chandi-2015-14-dcit-chandigarh-m-s-srbs-entertainment-chandigarh</loc>
               <lastmod>2025-04-15T16:42:22.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-chandi-2015-14-sh-rajinder-puri-khanna-the-principal-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-15T16:49:13.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-lkw-2014-14-girija-shankar-giri-lucknow-asstt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-15T18:56:25.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-lkw-2015-14-sandeep-shukla-kanpur-asstt-commissioner-of-income-tax-1-kanpur</loc>
               <lastmod>2025-04-15T18:56:23.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-lkw-2016-14-raj-kumar-singh-hardoi-income-tax-officer-hardoi</loc>
               <lastmod>2025-04-15T18:56:23.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-lkw-2015-14-a-p-associates-basti-astt-commissioner-of-income-tax-gonda</loc>
               <lastmod>2025-04-15T18:56:25.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-chandi-2015-14-ameliorating-india-ludhiana-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-15T16:49:14.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-lkw-2015-14-mehrun-nisha-lakhimpur-kheri-income-tax-officer-lakhimpur-kheri</loc>
               <lastmod>2025-04-15T19:07:24.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-lkw-2015-14-astt-commissioner-of-income-tax-lucknow-sitaram-computech-pvt-ltd-lucknow</loc>
               <lastmod>2025-04-15T19:07:24.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-chandi-2015-14-bajajsons-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-15T15:00:15.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ahd-2012-14-parulben-bipinbhai-patel-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2025-04-13T09:28:03.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-ahd-2012-14-the-ito-ward-7-1-ahmedabad-parulben-bipinbhai-patel-ahmedabad</loc>
               <lastmod>2025-04-13T09:28:03.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-asr-2015-14-dr-vaninder-singh-riar-gurdaspur-the-income-tax-officer-gurdaspur</loc>
               <lastmod>2025-04-14T03:14:01.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-829-pun-2012-14-anurag-radhesham-attal-aurangabad-ito-wd-2-1-aurangabad-aurangabad</loc>
               <lastmod>2025-04-14T04:21:05.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-pun-2014-14-m-s-allied-earthmovers-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:05.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2432-pun-2012-14-the-karad-urban-co-op-bank-ltd-karad-dy-cit-satara</loc>
               <lastmod>2025-04-14T04:21:07.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-pun-2014-14-assistant-commissioner-of-income-tax-m-s-kothari-industries-solapur</loc>
               <lastmod>2025-04-14T04:21:07.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-pun-2011-14-shri-omkar-chimaji-zinjurde-pune-ito-cib-2-pune-pune</loc>
               <lastmod>2025-04-14T04:21:01.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-pun-2014-14-deputy-commissioner-of-income-tax-shri-patil-digambar-dnyandeo-pune</loc>
               <lastmod>2025-04-14T04:21:00.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-del-2015-14-ann-kumar-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:42:28.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-hyd-2014-14-predict-technologies-i-private-limited-hyderabad-acit-circle-16-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-16T04:07:25.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-hyd-2014-14-predict-technologies-i-private-limited-hyderabad-acit-circle-16-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-16T04:07:25.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-asr-2015-14-m-s-star-playwood-hoshiarpur-the-income-tax-officer-hoshiarpur</loc>
               <lastmod>2025-04-17T05:28:33.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4629-mum-2014-14-ito-14-2-3-mumbai-ashok-talreja-huf-mumbai</loc>
               <lastmod>2025-04-13T03:49:07.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-bang-2013-14-the-karnataka-state-co-op-apex-bank-ltd-jcit</loc>
               <lastmod>2025-04-13T22:07:06.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-pun-2012-14-asstt-cit-cen-cir-1-nashik-nashik-deegesh-hotels-pvt-ltd-nashik</loc>
               <lastmod>2025-04-14T00:00:00.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-pun-2014-14-youth-development-co-op-bank-ltd-kolhapur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T00:00:02.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1956-pun-2012-14-dcit-central-circle-1-nashik-m-s-deegesh-constructions-pvt-ltd-nashik</loc>
               <lastmod>2025-04-14T00:00:02.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-pun-2011-14-m-s-kpit-cummins-infosystems-ltd-pune-income-tax-officer-ward-11-3-pune</loc>
               <lastmod>2025-04-13T23:56:04.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-pun-2015-14-rajeshkumar-bhajanlal-gupta-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:00.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4077-del-2012-14-ito-tds-new-delhi-bharti-airtel-ltd-gurgaon</loc>
               <lastmod>2025-04-21T14:50:38.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3596-del-2012-14-bharti-airtel-ltd-gurgaon-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T14:50:38.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3659-del-2013-14-tv-today-network-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:50:40.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6509-del-2014-14-m-s-iibs-infonet-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T13:08:39.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ind-2015-14-shri-turab-ali-ginwala-ujjain-the-ito-1-1-ujjain</loc>
               <lastmod>2025-04-22T02:22:42.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1101-kol-2015-14-the-cardboard-material-amp-printing-co-pvt-ltd-kolkata-ito-wd-11-2-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:04.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-kol-2013-14-m-s-loknath-properties-amp-developers-pvt-ltd-kolkata-i-t-o-wd-6-2-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:21:00.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-mum-2015-24-george-kusien-ito-11-2-3</loc>
               <lastmod>2025-04-19T19:36:08.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5358-mum-2014-14-raptakos-brett-amp-comapany-thane-ito-15-1-4-mumbai</loc>
               <lastmod>2025-04-19T21:43:07.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-114-mum-2015-24-hdfc-asset-management-co-ltd-addl-cit-rg-1-1</loc>
               <lastmod>2025-04-19T20:01:10.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6728-del-2014-14-sh-deepak-minda-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T12:57:05.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-chny-2014-14-sundaram-business-services-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T20:07:07.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3858-del-2013-14-dcit-faridabad-sh-sohan-singla-new-delhi</loc>
               <lastmod>2025-04-18T10:49:50.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4259-del-2011-14-ito-uttrakhand-m-s-shubham-stone-crusher-uttrakhand</loc>
               <lastmod>2025-04-18T10:49:50.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4514-del-2013-14-m-s-sunaina-towers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T10:49:50.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5515-del-2011-14-acit-new-delhi-m-s-appl-industries-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:14:47.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-chny-2015-14-kwality-spinning-mills-p-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T08:42:02.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-chny-2015-14-the-madras-pinto-and-rotary-oil-mills-owners-association-chennai-cit-chennai</loc>
               <lastmod>2025-04-12T08:49:00.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-chny-2015-14-panasonic-india-private-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:49:01.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-lkw-2015-14-dy-commissioner-of-income-tax-6-kanpur-m-s-p-p-m-medical-resarch-amp-trauma-centre-pvt-ltd-kanpur</loc>
               <lastmod>2025-04-19T16:07:58.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-ahd-2015-24-shri-ailesh-narendra-shah-l-h-of-late-madhuben-narendrakumar-shah-ahmedabad-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2025-04-17T00:01:17.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-360-ahd-2012-16-the-acit-central-circle-2-baroda-shri-amit-gopal-jalan-baroda</loc>
               <lastmod>2025-04-14T01:35:00.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-523-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-m-s-sanjay-castings-bhavnagar</loc>
               <lastmod>2025-04-14T01:35:00.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-481-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-484-ahd-2012-16-m-s-sanjay-castings-i-pvt-ltd-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-483-ahd-2012-16-m-s-sanjay-castings-bhavnagar-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:01.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-del-2013-14-adit-e-new-delhi-m-s-apparel-export-promotion-council-new-delhi</loc>
               <lastmod>2025-04-18T16:21:53.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-del-2013-14-sh-dhruv-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T16:21:53.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-del-2014-14-ito-new-delhi-mr-mudassir-nazar-delhi</loc>
               <lastmod>2025-04-19T11:35:54.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-del-2014-14-ito-new-delhi-m-s-mokul-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-del-2014-14-dcit-new-delhi-m-s-orient-ceramics-and-industries-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:35:54.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-hyd-2015-14-r-sandeep-goud-hyd-hyderabad-ito-ward-7-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:56:55.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-hyd-2015-14-g-v-sudarshan-reddy-kadapa-hyderabad-ito-ward-2-kadapa-kadapa</loc>
               <lastmod>2025-04-19T05:56:55.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-hyd-2015-14-petla-jagannadh-hyd-hyderabad-acit-central-circle-5-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:56:58.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-hyd-2015-14-dcit-central-circle-3-1-hyderabad-hyderabad-highgrace-investments-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:28:51.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-hyd-2015-14-acit-circle-16-2-hyderabad-hyderabad-midwest-granites-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:21:52.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-hyd-2014-14-dy-cit-central-circle-1-hyderabad-sri-k-t-mahi-hyderabad</loc>
               <lastmod>2025-04-19T04:49:53.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-del-2012-14-acit-new-delhi-m-s-m-s-hallmark-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:57:02.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-del-2009-14-dcit-new-delhi-m-s-i-g-builders-amp-promoters-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:57:03.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5398-del-2011-14-ito-karnal-m-s-g-m-h-organics-new-delhi</loc>
               <lastmod>2025-04-18T06:57:03.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9197-mum-2010-14-si-group-india-ltd-navi-mumbai-dcit-ltu-mumbai</loc>
               <lastmod>2025-04-16T07:56:26.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7340-mum-2012-14-ddit-it-2-1-mumbai-savvis-communications-corporation-usa</loc>
               <lastmod>2025-04-16T07:56:25.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3000-ahd-2011-14-the-dcit-central-circle-1-surat-smt-shyama-sanjay-shah-surat</loc>
               <lastmod>2025-04-16T07:42:29.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-chny-2014-14-sodecia-india-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:56:06.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-chny-2000-14-sri-vasudeva-textiles-limited-coimbatore-jcit-coimbatore</loc>
               <lastmod>2025-04-12T19:21:08.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-ahd-2012-14-the-ito-ward-6-2-ahmedabad-smt-amababen-b-desai-ahmedabad</loc>
               <lastmod>2025-04-21T11:15:36.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3188-mum-2013-14-dcit-4-1-mumbai-k-h-securities-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T17:50:37.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3540-mum-2014-14-bnp-paribas-sa-mumbai-addl-cit-it-rg-3-mumbai</loc>
               <lastmod>2025-04-21T12:09:25.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5941-del-2013-14-acit-new-delhi-m-s-morgan-securities-amp-credits-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4066-del-2009-14-ito-new-delhi-m-s-s-m-jain-montessori-school-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-del-2013-14-m-s-skm-export-industries-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3052-del-2014-14-m-s-jindal-steel-amp-power-limited-new-delhi-acit-hisar</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ind-2015-14-shri-kailash-tiwari-pipariya-the-ito-1-itarsi</loc>
               <lastmod>2025-05-21T09:58:40.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-hyd-2015-14-acit-circle-2-2-hyd-hyderabad-gvk-technical-amp-consultancy-pvt-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-19T07:14:59.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-hyd-2014-14-keerthi-estates-hyderabad-ito-ward-6-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:21:54.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-hyd-2015-14-prashanth-memorial-trust-hyd-hyderabad-dit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:21:54.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-del-2008-14-maharaji-educational-trust-dit-e</loc>
               <lastmod>2025-04-15T16:00:20.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-pun-2013-14-darode-jog-lagad-venture-pune-assistant-commissoner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-pun-2013-14-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka-dcit-central-circle-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-chny-2015-14-golden-sun-resorts-private-limited-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:21:01.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-chny-2015-14-gemini-communication-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:21:01.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-chny-2012-14-m-s-chettinad-cement-corporation-ltd-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T09:28:04.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-chny-2015-14-addison-amp-company-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:04.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5168-mum-2013-14-venkataraghavan-venugopal-navi-mumbai-ito-it-2-1-mumbai</loc>
               <lastmod>2025-04-12T05:00:04.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-chny-2015-14-k-gandhimathi-komarapalayam-dcit-salem</loc>
               <lastmod>2025-04-12T07:07:02.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8260-mum-2011-14-d-c-i-t-8-1-mumbai-benhoor-regency-estates-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-12T00:14:05.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4086-mum-2014-14-dcit-cc-41-mumbai-jsl-structure-ltd-mumbai</loc>
               <lastmod>2025-04-12T00:14:05.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-alld-2014-14-pintoo-yadav-l-h-pradeep-yadav-varanasi-ito-varanasi</loc>
               <lastmod>2024-10-09T21:02:50.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3063-del-2012-14-m-s-digital-radio-delhi-broadcasting-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T21:06:29.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-jpr-2014-14-d-k-plywood-p-ltd-alwar-ito-alwar</loc>
               <lastmod>2025-04-13T19:00:14.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-jpr-2014-14-ashok-kumar-gupta-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-13T19:00:15.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-chny-2015-23-d-sujai-anand-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:21:11.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2041-chny-2015-14-dcit-chennai-sas-hotels-amp-enterprises-ltd-chennai</loc>
               <lastmod>2025-04-12T13:35:00.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3342-ahd-2010-14-the-acit-osd-circle-8-ahmedabad-sahajanand-laser-technology-limited-gandhinagar</loc>
               <lastmod>2025-04-13T11:42:02.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-hyd-2011-14-sri-j-chitti-babu-hyderabad-ito-ward-10-4-hyderabad</loc>
               <lastmod>2025-04-16T06:21:28.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-mum-2013-14-si-group-i-ltd-navi-mumbai-dcit-large-taxpayer-unit-mumbai</loc>
               <lastmod>2025-04-16T07:35:31.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-mum-2013-14-dcit-large-tax-payer-unit-mumbai-s-i-group-india-ltd-formerly-m-s-schenectady-herdillia-ltd-mumbai</loc>
               <lastmod>2025-04-16T07:35:31.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-ahd-2013-23-shri-rajesh-j-desai-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2025-04-17T03:07:37.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-ahd-2012-14-shri-anil-shakrabhai-patel-ahmedabad-the-acit-cent-circle-2-1-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:37.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-ahd-2012-14-the-acit-central-circle-2-1-ahmedabad-shri-anil-sakarabhai-patel-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:38.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-ahd-2012-14-the-acit-central-circle-2-1-ahmedabad-shri-kanubhai-maganlal-patel-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:38.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-ahd-2012-14-the-acit-central-circle-2-1-ahmedabad-shri-kanubhai-maganlal-patel-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:38.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-ahd-2013-14-the-ito-ward-3-nadiad-balasinor-road-transport-co-op-credit-so-ltd-kheda</loc>
               <lastmod>2025-04-17T03:14:31.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4405-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:06.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4408-mum-2014-14-acit-cen-cir-13-mumbai-asian-star-company-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:07.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-201-mum-2015-23-asian-star-company-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-12T09:00:07.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-199-mum-2015-23-asian-star-company-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-12T09:00:08.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-chny-2016-24-t-p-umesh-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T09:56:03.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-chny-2016-14-dcit-tiruppur-s-r-g-apparels-private-ltd-tiruppur</loc>
               <lastmod>2025-04-12T09:56:03.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-chandi-2015-14-shastri-nagar-charitable-amp-welfare-trust-regd-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T12:15:38.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3415-mum-2013-14-acit-cen-cir-42-mumbai-vama-apparels-i-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T23:36:06.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-mum-2012-14-surendra-chhajer-mumbai-ito-20-3-3-mumbai</loc>
               <lastmod>2025-04-18T22:08:15.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6726-del-2015-14-m-s-amit-goyal-enterprises-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:14:50.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6735-del-2015-14-sh-harendra-gupta-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-18T16:14:50.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-asr-2013-14-the-truck-truck-operator-union-jaitu-the-income-tax-officer-faridkot</loc>
               <lastmod>2025-04-17T05:35:34.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4561-mum-2013-14-anil-laxmichand-shah-mumbai-jcit-cir-24-1-mumbai</loc>
               <lastmod>2025-04-16T05:21:24.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3750-del-2013-14-acit-new-delhi-m-s-beta-industrial-products-new-delhi</loc>
               <lastmod>2025-04-16T05:07:26.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-ahd-2013-14-the-dcit-circle-4-ahmedabad-m-s-e-mall-infotech-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-21T09:36:34.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-ahd-2013-14-the-ito-ward-9-1-ahmedabad-shri-navnitbhai-c-patel-ahmedabad</loc>
               <lastmod>2025-04-21T09:50:35.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-mum-2014-14-carol-info-services-ltd-mumbai-addl-cit-10-3-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4695-mum-2013-14-dcit-7-1-mumbai-paper-print-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-329-del-2014-24-dcit-new-delhi-m-s-vatika-ltd-new-delhi</loc>
               <lastmod>2025-04-18T15:08:00.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-lkw-2016-24-seikh-mohd-tariq-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:56:58.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-lkw-2016-24-mohd-zubair-siddiqui-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:56:58.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-lkw-2016-24-astt-commissioner-of-income-tax-1-kanpur-m-s-honey-gupta-benificiary-trust-kanpur</loc>
               <lastmod>2025-04-19T15:56:58.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-rjt-2012-14-vastabhai-jethabhai-keshwara-jamnagar-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-rjt-2012-14-vastabhai-jethabhai-keshwara-jamnagar-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-rjt-2012-14-vastabhai-jethabhai-keshwara-jamnagar-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:22:17.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2794-ahd-2015-14-shri-mehulkumar-bhikhabhai-patel-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2025-04-13T07:07:01.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-ahd-2012-14-the-acit-circle-6-surat-shri-jitendra-b-surti-surat</loc>
               <lastmod>2025-04-17T00:35:31.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-kol-2013-14-dussel-dorf-de-espana-kolkata-i-t-o-wd-29-4-kolkata-kolkata</loc>
               <lastmod>2025-04-13T23:07:04.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3987-mum-2009-14-ito-13-3-1-mumbai-birendra-kumar-jhanwar-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4217-mum-2012-14-ito-25-2-4-mumbai-vibhuti-kirikumar-sodha-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6520-mum-2013-14-dcit-central-circle-3-mumbai-lawrence-dyes-amp-petrochemical-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-18T22:42:57.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-pun-2010-14-bmc-software-pvt-ltd-pune-dy-cit-circle-1-1-pune-pune</loc>
               <lastmod>2025-04-14T17:42:01.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-pun-2010-14-ito-ward-9-4-pune-lonavala-construction-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T17:42:02.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-pun-2015-24-income-tax-officer-lonavala-construction-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T17:42:02.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-hyd-2013-14-sri-anil-kumar-agarwal-hyderabad-asst-cit-circle-6-1-hyderabad</loc>
               <lastmod>2025-04-19T03:14:52.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-hyd-2015-14-maa-highways-khammam-hyderabad-dcit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:02.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-hyd-2015-14-dcit-central-circle-2-1-hyderabad-hyderabad-maa-highways-khammam-khammam</loc>
               <lastmod>2025-04-14T12:00:03.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1840-hyd-2014-14-ragini-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1838-hyd-2014-14-ragini-constructions-hyderabad-dcit-central-circle-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-del-2014-14-acit-new-delhi-m-s-manish-jain-huf-new-delhi</loc>
               <lastmod>2025-04-18T08:49:53.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-pun-2013-14-asst-cit-central-circle-kolhapur-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-pun-2013-14-asst-cit-central-circle-kolhapur-b-t-patil-amp-sons-belgaum-construction-pvt-ltd-karnataka</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-pun-2014-14-assistant-commissioner-income-tax-m-s-hotel-sai-siddhi-pvt-ltd-nashik</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-pun-2013-14-amdocs-development-centre-india-pvt-ltd-pune-addl-cit-range-1-pune</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pun-2014-14-m-s-amdocs-development-centre-india-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-pun-2012-14-anil-nandiram-ahuja-kolhapur-ito-ward-1-3-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-pun-2014-14-nord-drivesystems-pvt-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-pun-2013-14-sanjay-soya-pvt-ltd-jalgaon-dcit-circle-2-nashik</loc>
               <lastmod>2025-06-05T13:57:13.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-pun-2015-14-deputy-commissioner-of-income-tax-prima-paper-engineering-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-66-pun-2014-23-income-tax-officer-shri-anil-nandiram-ahuja-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-chny-2015-23-seventh-sense-technologies-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-chny-2014-23-alstom-t-amp-d-india-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5380-mum-2014-14-new-acropolis-cultural-organisation-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8746-mum-2011-14-kaynet-capital-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-228-chny-2015-24-m-r-m-plantations-p-ltd-karaikudi-dcit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-201-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-chny-2015-24-c-nedumudikilli-chennai-jcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-chny-2015-14-chaitanya-builders-amp-leasing-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2266-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2265-chny-2015-14-geetha-jayamurugan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-chny-2015-14-indian-overseas-bank-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2112-chny-2015-14-dcit-chennai-shriram-investments-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-chny-2014-14-s-k-kannappan-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-chny-2014-14-roshanlal-mds-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-chny-2016-14-acit-trichy-atlas-export-enterprises-karur</loc>
               <lastmod>2025-07-10T07:45:16.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-chny-2015-14-solar-paper-mill-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-chny-2014-14-susee-motors-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-chny-2014-14-susee-motors-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-chny-2014-14-susee-cars-p-ltd-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-chny-2014-14-susee-trucks-p-ltd-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-chny-2014-14-susee-trucks-p-ltd-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-chny-2014-14-susee-motors-vellore-addl-cit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-chny-2013-14-r-vijayasekharan-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-chny-2015-14-acit-pondicherry-pajani-adaicalam-pondicherry</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chny-2016-14-dcit-coimbatore-precot-meridian-ltd-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-chny-2016-14-dcit-chennai-batlibio-enexco-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2998-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3004-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-thondamuthur-branch-thondamuthur-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2994-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2996-chny-2014-14-the-coimbatore-district-central-co-operative-bank-ltd-kinathukadavu-branch-kinathukadavu-ito-coimbatore</loc>
               <lastmod>2025-07-07T14:10:02.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4053-mum-2013-14-j-g-a-shah-share-brokers-p-ltd-mumbai-dcit-cir-4-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-mum-2012-14-sab-electronics-ltd-now-known-as-artheon-electronics-ltd-mumbai-dcit-7-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-mum-2012-14-salora-finanace-ltd-now-known-as-artheon-finance-ltd-mumbai-dcit-7-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-mum-2014-14-travel-agents-association-of-india-mumbai-ito-1-3-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5155-mum-2013-14-walchand-people-first-ltd-mumbai-acit-2-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-del-2013-14-dcit-new-delhi-mr-percival-sam-billimoria-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2731-del-2013-14-dcit-new-delhi-m-s-omkam-communications-p-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4865-del-2012-14-shri-madan-lal-jain-dehradun-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-del-2013-14-dcit-ghaziabad-m-s-mankind-pharma-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-del-2013-14-mankind-pharma-ltd-new-delhi-acit-ghaziabad</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6739-del-2015-14-gee-cee-cycle-balls-pvt-lttd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-del-2013-14-nalwa-sons-investments-ltd-hisar-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-del-2014-14-ito-new-delhi-the-principal-officer-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-del-2014-14-acit-rewari-m-s-nangli-parsapur-primary-agriculture-co-society-ltd-rewari</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-coch-2014-14-shri-ramachandra-pai-kanhandad-the-ito-kasargode</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-coch-2016-14-m-s-mathewsons-agencies-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-coch-2016-24-m-s-a-v-thomas-amp-co-ltd-alappuzha-the-acit-alappuzha</loc>
               <lastmod>2025-07-07T14:21:39.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-coch-2014-14-sndp-yogam-cochin-assistant-director-of-it-exemption-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-coch-2014-14-m-s-vazco-hajj-group-calicut-dcit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5676-del-2012-14-ito-uttrakhand-sh-radha-krishan-bhatt-uttrakhand</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-coch-2015-14-m-s-the-ernakulam-district-co-opmilk-producers-union-ltd-ernakulam-the-jtdit-osd-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-coch-2015-14-sri-thyparambil-skariah-james-pathanamthitta-the-ito-thiruvalla</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-coch-2015-14-the-ito-thiruvalla-m-s-thrikkodithanam-service-co-op-bank-ltd-changanacherry</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-coch-2015-14-m-s-kumarakom-lake-resort-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-coch-2015-14-the-ito-thiruvalla-m-s-thrikkodithanamservice-co-op-bank-ltd-changanacherry</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-coch-2014-14-dcit-calicut-m-s-alhind-tours-and-travels-p-ltd-calicut</loc>
               <lastmod>2025-07-07T14:21:39.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-del-2014-14-ito-tds-moradabad-district-homeopathic-chikitsa-adhikari-raebareilly</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4512-del-2010-14-dcit-new-delhi-m-s-cotlon-india-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-del-2013-14-acit-new-delhi-m-s-fragrance-constructions-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-del-2014-14-ito-tds-moradabad-construction-division-rampur</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5006-del-2011-14-cargill-tsf-asia-pte-ltd-singapore-adit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5236-del-2013-14-sh-ram-kripal-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2656-del-2011-14-ito-faridabad-sh-roop-singh-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-nag-2015-24-i-t-o-ward-3-akola-shri-vilas-n-khadke</loc>
               <lastmod>2025-07-10T12:35:27.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-bang-2014-14-boscj-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-298-del-2011-23-sh-rajeev-singhal-rampur-ito-rampur</loc>
               <lastmod>2025-07-10T12:05:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-del-2014-23-m-s-transcent-mt-services-pvt-ltd-bangalore-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-155-del-2013-23-sh-prem-kumar-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-nag-2011-16-gupta-domestic-fuels-nagpur-ltd-nagpur-the-assistant-commissioner-of-income-tax-cent-circle-2-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ran-2015-14-sri-nand-kishore-choudhary-prop-variety-textiles-ranchi-dcit-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-ran-2013-14-i-t-o-shri-murad-jiwani</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ran-2014-14-m-s-a-k-builders-amp-transporter-ranchi-dcit-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-ran-2014-14-dcit-ranchi-m-s-mecon-ltd-ranchi</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-del-2013-16-acit-new-delhi-sh-k-g-john-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6761-del-2013-14-ito-new-delhi-sh-jasvinder-singh-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-viz-2013-14-the-acit-circle-4-1-visakhapatnam-m-s-sri-girija-smelters-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-viz-2013-14-the-dcit-kakinada-m-s-sudha-agro-oil-amp-chemical-industries-ltd-samalkot</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-viz-2014-14-the-ito-ward-1-4-vijayawada-paladugu-someswara-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-viz-2013-14-m-s-satyanarayana-amp-others-ravulapalem-the-ito-ward-2-amalapuram</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-viz-2013-14-the-ito-ward-1-2-vijayawada-smt-vutukuri-jayanaga-anitha-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-viz-2013-14-the-ito-ward-2-3-vijayawada-shri-gopu-naga-hanuman-prasad-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-viz-2012-14-shri-bonagiri-veera-venkata-raju-the-ito-ward-3-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-viz-2012-14-the-ito-ward-2-1-guntur-guntur-sri-putchala-basaweswara-kumar-guntur</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-viz-2012-14-shri-bonagiri-surya-ratna-narasimha-murthy-the-ito-ward-3-rjahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-viz-2012-14-sri-s-vijaya-kumar-visakhapatnam-the-addl-cit-range-1-visakhapatnam-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-viz-2013-14-the-ito-ward-1-1-vijayawada-sri-pulipati-chinna-subba-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-viz-2014-14-vellanki-estates-amp-constructions-pvt-ltd-visakhapatnam-the-ito-ward-4-2-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-viz-2013-14-b-pulam-raju-huf-kakinada-the-addl-cit-range-4-visakhapatnam-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-viz-2013-14-the-dcit-circle-1-kakinada-m-s-sri-lakshmi-satyanarayana-raw-amp-boiled-rice-mill</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-viz-2013-14-the-acit-circle-1-1-visakhapatnam-m-s-sai-ram-builders-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-62-viz-2013-23-sri-merugu-venkata-reddy-the-acit-circle-1-1-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-31-viz-2013-23-the-dy-cit-circle-2-1-vijayawada-yekkala-subba-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-jodh-2015-14-saraswati-vidhya-mandir-sikshan-samiti-raniwara-cit-exemptions-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-jodh-2015-14-shri-braj-madhukar-jann-shatabdi-trust-jodhpur-cit-exemptions-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-jodh-2014-14-acit-bikaner-m-s-dwarka-dass-agarwal-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-jodh-2014-14-ito-hanumangarh-m-s-meera-siksha-samiti-sangaria</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-jodh-2014-14-ito-udaipur-m-s-associated-minerals-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-jodh-2015-14-sanwar-mal-jangir-sardarshahar-ito-churu</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-jodh-2014-14-dcit-udaipur-shri-gurpreet-singh-soni-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-jodh-2015-14-sundar-lal-jain-udaipur-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-jodh-2014-14-acit-udaipur-m-s-advent-age-education-foundation-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-jodh-2010-14-acit-udaipur-m-s-bhim-singh-chundawat-amp-party-kota</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-jodh-2014-14-m-s-mohata-construction-co-bikaner-acit-bikaner</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-pan-2016-23-kamat-construction-pvt-ltd-panaji-deputy-commissioner-of-incomt-tax-central-circle-panaji</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-jodh-2014-23-ashok-nagda-udaipur-ito-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-pan-2015-16-the-deputy-commissioner-of-income-tax-central-circle-panaji-panaji-m-s-muktar-minerals-pvt-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-jodh-2015-14-ito-chittorgarh-shri-sushil-kumar-kall-chittorgarh</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-jodh-2015-14-m-s-om-prakash-mahesh-kumar-amp-party-udaipur-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-jodh-2015-14-sub-registrar-dungarpur-director-of-income-tax-i-amp-ci-jaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-jodh-2015-14-m-s-dilip-kumar-amp-party-udaipur-dcit-udaipur</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-jodh-2015-14-dcit-chittorgarh-sh-mohmed-sher-khan-chittorgarh</loc>
               <lastmod>2025-09-17T13:00:40.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-jodh-2015-14-acit-jodhpur-m-s-makers-mart-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-jodh-2015-14-ito-rajsamand-shri-bheru-lal-tak-rajsamand</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-jodh-2015-14-shri-abdul-salim-jodhpur-ito-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-jodh-2015-14-m-s-laxminath-infrastructure-pvt-ltd-jodhpur-ito-churu</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-jodh-2015-14-ito-pali-smt-chandrakanta-dani-pali</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jodh-2015-14-urban-improvement-trust-jodhpur-dy-cit-jodhpur</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-jodh-2015-14-dcit-bikaner-m-s-mott-macdonald-ltd-u-k-jhansi</loc>
               <lastmod>2025-09-17T13:00:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-vaishya-urban-co-op-credit-society-ltd-mapusa</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji-the-sankhali-urban-co-op-credit-society-ltd-goa</loc>
               <lastmod>2025-09-17T13:00:40.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5652-mum-2004-14-kotak-mahindra-bank-ltd-dcit-circle-5</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-mum-2014-14-inayat-peermohammad-shaikh-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ahd-2015-14-shri-dinesh-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ahd-2015-14-shri-dinesh-das-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-mum-2006-14-m-s-i-2-technologies-india-p-ltd-mumbai-acit-cir-8-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-mum-2016-14-cherokee-india-p-ltd-mumbai-decit-osd-range-8-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-mum-2012-14-roselin-mercantile-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-mum-2012-14-roselin-mercantile-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4469-mum-2010-14-dcit-13-1-mumbai-mohamed-hussain-umer-merchant-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2752-mum-2012-14-roselin-mercantile-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4402-mum-2013-14-devbrata-moulick-mumbai-ito-18-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2865-mum-2012-14-asian-heart-institute-amp-research-centre-pvt-ltd-mumbai-a-c-i-t-10-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-mum-2012-14-a-c-i-t-10-1-mumbai-asian-heart-institute-amp-research-center-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8453-mum-2010-14-ramnord-research-laboratories-p-ltd-mumbai-addl-cit-rg-11-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-mum-2008-14-m-s-icici-bank-ltd-mumbai-the-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7198-mum-2013-14-acit-cen-cir-36-mumbai-vighnaharta-properties-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2794-mum-2014-14-repute-properties-p-ltd-mumbai-cit-9-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-102-mum-2015-24-sasikumar-v-pillai-ito-23-3-4</loc>
               <lastmod>2025-07-22T10:42:20.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6162-del-2012-14-m-s-v-s-capital-services-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6647-del-2013-14-dcit-new-delhi-m-s-adventz-securities-enterprises-ltd-kolkata</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4785-del-2009-14-dcit-hisar-parkash-industries-ltd-hisar</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6656-del-2013-14-m-s-bharat-sanchar-nigam-ltd-meerut-ito-tds-meerut</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4086-del-2013-14-m-s-vijay-power-generators-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-del-2011-14-dcit-new-delhi-m-s-jay-metal-industries-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-del-2010-14-dcit-dehradun-sh-jitender-joshi-dehradun</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2717-del-2013-14-m-s-uttranchal-india-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-income-tax-officer-ward-6-3-m-s-narayan-builders-665-2015</loc>
               <lastmod>2025-09-18T07:06:35.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-i-ludhiana-superman-knitters-p-limited-862</loc>
               <lastmod>2025-09-18T07:01:52.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhatter-solvent-extraction-udyog-ltd-regional-provident-fund-commissioner-3669</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vip-growth-fund-pvt-ltd-dy-commissioner-of-income-tax-circle-17-1-new-delhi-and-anr-9299-2014</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geo-foundations-structures-pvt-ltd-the-assistant-commissioner-of-income-tax-corporate-circle-1-2-and-commissioner-of-income-tax-appeals-ii-9504</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-m-ibrahim-proprietor-super-one-curry-powder-the-agricultural-income-tax-and-commercial-tax-officer-alathur-and-the-kerala-value-added-tax-additional-appellate-tribunal-palakkad-and-the-inspecting-assistant-commissioner-department-of-commercial-taxes-chittur-10185</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ashok-chaturvedi-commissioner-of-income-tax-530-2015</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patna-golf-club-limited-through-its-honorary-secretary-manik-vedsen-commissioner-of-income-tax-i-patna-and-income-tax-officer-ward-2-2-patna-541-2007-542-2007</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mustaque-ahmad-the-commissioner-of-income-tax-ii-patna-and-the-deputy-commissioner-of-income-tax-circle-5-557</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/patna-golf-club-limited-through-its-honorary-secretary-manik-vedsen-commissioner-of-income-tax-i-patna-and-income-tax-officer-ward-2-2-patna-541-2007-542-2007</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bihar-police-building-construction-p-ltd-commissioner-of-income-tax-u2013i-patna-and-dy-commissioner-of-income-tax-circle-2-patna-644</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-income-tax-department-7967</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajiv-agarwal-and-vijay-laxmi-agarwal-assistant-commissioner-of-income-tax-9659-2015-9661-2015</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ram-chandra-mission-shahjahanpur-commissioner-of-income-tax-ors-7742-2014</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/123-2004</loc>
               <lastmod>2025-09-18T07:00:55.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-hyd-2015-23-dcit-central-circle-1-hyd-hyderabad-k-t-mahi-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-69-hyd-2015-23-dcit-central-circle-1-hyd-hyderabad-k-t-mahi-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-tiku-income-tax-officer-ward-no-1-1-gurgaon-5006</loc>
               <lastmod>2025-12-25T08:00:24.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-hyd-2014-14-k-t-mahi-hyderabad-acit-central-circler-1-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-bang-2015-14-m-s-sdi-mineral-export-co-gadag-ito-gadag</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-bang-2013-14-dcit-m-s-mc-creade-software-asia-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-bang-2015-14-asst-c-i-t-mangalore-m-s-the-south-canara-district-central-co-operative-bank-ltd-mangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-bang-2015-14-amba-research-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-bang-2015-14-asst-c-i-t-bangalore-m-s-rittal-india-limited-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-bang-2015-14-dcit-bangalore-m-s-dhaanya-seeds-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-bang-2014-14-incap-contract-manufacturing-services-p-ltd-bangalore-commissioner-of-income-tax-appeals-1-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-bang-2016-14-ddit-bangalore-nithyanandeshwar-devasthanam-trust-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-bang-2011-14-canara-bank-bangalore-addl-c-i-t-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-bang-2014-14-deputy-commissioner-of-income-tax-circle-6-1-2-bangalore-m-s-software-ag-bangalore-technologies-p-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7588-mum-2012-14-diagnosearch-lifesciences-p-ltd-previously-kwnon-as-igate-clinical-research-international-p-ltd-thane-acit-osd-10-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7967-mum-2010-14-manoj-vithaldas-meswani-son-amp-legal-heir-of-late-smt-madhumati-v-meswani-mumbai-acit-cir-19-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-mum-2014-14-acit-cc-39-mumbai-krutika-land-p-ltd</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-mum-2014-14-acit-cc-39-mumbai-atharva-land-p-ltd</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-mum-2012-14-ashwini-manmohan-kakkar-mumbai-dy-cit-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6328-mum-2012-14-asst-cit-cir-19-2-mumbai-reshmi-m-panjwani-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2810-mum-2015-14-capita-india-p-ltd-mumbai-asst-cit-9-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6726-mum-2012-14-addl-cit-7-2-mumbai-reliance-communications-infrastructure-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4906-mum-2014-14-ddit-it-3-1-mumbai-germanischer-lloyd-ad-india-branch-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-mum-2013-14-kaku-tulsidas-bhatia-mumbai-cit-16-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3114-mum-2008-14-m-s-kotak-mahindra-bank-ltd-mumbai-the-dcit-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8523-mum-2011-14-dcit-3-2-mumbai-kotak-mahindra-bank-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3866-mum-2011-14-acit-16-1-mumbai-kothari-development-corporation-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4346-mum-2013-14-dcit-cen-cir-36-mumbai-akruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5356-mum-2012-14-dcit-cen-cir-36-mumbai-ackruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-mum-2014-14-adit-it-1-1-mumbai-asia-today-ltd-old-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6629-mum-2011-14-ashok-g-punjabi-huf-mumbai-ito-19-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4393-mum-2013-14-acit-15-1-mumbai-hi-pack-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4989-del-2012-14-acit-new-delhi-shri-rajiv-kapoor-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-del-2009-14-ito-bulandshahr-m-s-mohan-dairy-bulandshahr</loc>
               <lastmod>2025-12-25T07:26:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-del-2009-14-dcit-new-delhi-m-s-shonkh-technologies-ltd-new-delhi</loc>
               <lastmod>2025-12-25T07:26:03.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-jpr-2011-14-acit-jaipur-m-s-dhanlaxmi-equipment-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-jpr-2015-14-gurupreet-singh-grover-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-jpr-2014-14-mandir-shree-radha-krishanmaharaj-public-trust-bharatpur-cit-alwar</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-jpr-2011-14-shri-omprakash-gupta-jaipur-acit-alwar</loc>
               <lastmod>2025-12-25T07:26:03.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-jpr-2015-14-dcit-ajmer-ramesh-chand-bansal-beawar</loc>
               <lastmod>2025-12-25T07:26:03.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-del-2015-14-acit-new-delhi-m-s-c-j-international-hotels-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-del-2014-14-ito-new-delhi-m-s-diplomat-tourist-taxi-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2842-del-2012-14-acit-new-delhi-m-s-bussan-auto-finance-india-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4791-del-2011-14-m-s-cj-international-hotels-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5347-del-2011-14-acit-new-delhi-m-s-c-j-international-hotels-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6272-del-2015-14-m-s-homeway-marketing-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5568-del-2013-14-bindal-smelting-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5370-del-2013-14-dcit-new-delhi-smt-sunita-gupta-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-del-2013-14-ito-new-delhi-shri-deen-dayal-goel-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5901-del-2013-14-print-fab-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5782-del-2013-14-ito-new-delhi-m-s-capital-town-planners-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-kol-2012-14-fairgrowth-enterprises-p-ltd-kolkata-i-t-o-wd-5-4-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-kol-2011-14-ito-ward-7-2-kolkata-kolkata-m-s-wizard-enterprises-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-kol-2012-14-ito-ward-31-1-kolkata-kolkata-shri-gautam-jain-l-h-of-hemraj-begwani-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-kol-2010-14-ito-ward-2-3-kolkata-kolkata-m-s-sutton-amp-sons-india-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-kol-2015-14-smt-santi-sarkar-kolkata-ito-wd-37-2-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-kol-2013-14-d-c-i-t-cir-1-kolkata-kolkata-m-s-a-k-g-finvest-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-kol-2013-14-m-s-hindustan-engineering-amp-industries-ltd-kolkata-a-d-i-t-range-5-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-128-kol-2015-24-ito-wd-3-2-kolkata-kolkata-vikash-iron-amp-steel-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-kol-2016-24-m-s-abdul-majed-malda-ito-wd-1-malda-malda</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-kol-2013-14-shiv-shankti-sponge-iron-ltd-kolkata-addl-c-i-t-range-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-kol-2013-14-i-t-o-wd-5-4-kolkata-kolkata-m-s-fortune-interfinance-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-kol-2012-14-ito-ward-56-4-kolkata-kolkata-sbi-staff-association-co-operative-society-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-kol-2013-14-m-s-suolificio-linea-italia-india-private-limited-kolkata-j-c-i-t-cir-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-kol-2013-14-d-c-i-t-cc-xx-kolkata-kolkata-m-s-todays-writting-products-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-865-kol-2013-14-central-bank-of-india-employees-co-op-society-ltd-kolkata-d-c-i-t-cir-33-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-del-2013-14-dcit-new-delhi-m-s-c-b-richard-ellis-south-asia-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-del-2012-14-acit-new-delhi-m-s-cb-richard-ellis-south-asia-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-del-2013-14-dcit-new-delhi-m-s-dhir-amp-dhir-associates-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohtisham-complexes-pvt-ltd-the-asst-commissioner-of-income-tax-circle-1-1-and-the-joint-commissioner-of-income-tax-and-the-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-hotel-woodside-6589-6591</loc>
               <lastmod>2025-12-25T10:06:30.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohan-kumar-and-malti-kumari-and-bimla-kumari-union-of-india-and-the-secretary-cum-chairman-central-board-of-direct-taxes-and-the-deputy-secretary-to-the-government-of-india-ad-ix-ministry-of-finance-department-of-revenue-central-board-of-direct-taxes-and-the-chief-commissioner-of-income-tax-cca-bihar-jharkhand-region-and-the-dy-commissioner-of-income-tax-hqrs-admn-and-the-assistant-commissioner-of-income-tax-hqrs-admn-and-ramajee-prasad-singh-and-ishwar-chandra-jha-and-bachneshwar-jha-and-dinesh-thakur-and-kamlesh-kumar-sinha-and-bishwajit-kumar-sinha-and-amit-kumar-choubey-and-sanat-kumar-pandey-and-avinash-kumar-and-lalit-kishore-prasad-singh-and-ram-vibhishan-thakur-and-shri-sudhendu-poddar-and-shri-bharat-bhushan-prasad-and-md-shaukat-ali-and-shri-k-k-vishwanathan-and-shri-ashok-kumar-gupta-and-shri-sanjay-kumar-and-sri-surendra-choudhary-and-ramjee-prasad-srivastava-and-shri-arun-kumar-and-nand-kishore-sahi-and-shri-kisto-parmanik-and-mahendra-murari-singh-and-janab-juber-ansari-and-tripurari-sharan-and-shri-vijay-ravidas-and-smt-laurel-khalko-and-ashok-kumar-srivastava-and-uttam-prasad-kanojia-and-raman-gopal-venka-and-bhagwat-prasad-and-kanhai-shankar-prasad-and-prasun-kumar-sen-and-abhay-kumar-das-16042</loc>
               <lastmod>2025-12-25T11:50:20.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-mum-2013-14-ito-8-1-2-mumbai-biecrete-projects-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3716-mum-2013-14-ito-25-3-1-mumbai-mahinder-singh-kambow-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-essar-mobile-services-limited-now-known-as-vodafone-mobile-services-limited-and-tata-teleservices-ltd-union-of-india-ors-and-the-assistant-commissioner-of-income-tax-ors-8535-2011</loc>
               <lastmod>2025-12-25T11:55:23.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bank-of-baroda-the-income-tax-officer-tds-and-the-commissioner-of-income-tax-appeals-6035-6038-2015</loc>
               <lastmod>2025-12-25T07:50:25.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-mum-2013-14-gangaben-p-choudhary-mumbai-ito-19-2-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5484-mum-2014-14-dsp-hmk-holsding-p-ltd-mumbai-dcit-cir-2-1-mumbai</loc>
               <lastmod>2025-04-18T01:29:05.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3797-mum-2014-14-reji-t-samuel-mumbai-ito-20-2-4-mumbai</loc>
               <lastmod>2025-04-18T01:29:05.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3978-mum-2015-14-savitri-ashok-hemdev-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2025-04-19T22:56:58.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-mum-2013-14-om-sairam-developrs-mumbai-ito-rg-25-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-mum-2013-14-ito-20-2-3-mumbai-pramukh-enterprises-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-ahd-2013-14-shri-prakash-bhagwandas-jariwala-surat-the-income-tax-officer-ward-5-3-surat</loc>
               <lastmod>2026-03-03T08:33:40.887Z</lastmod>
           </url>
         
   </urlset>
 