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               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-kol-2012-14-m-s-dayco-securites-p-ltd-kolkata-d-c-i-t-cir-6-kol-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-pun-2011-14-acit-cir-1-aurangabad-expert-net-cad-solutions-p-ltd-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-pun-2011-14-shri-ravindra-ramrao-rajadnya-aurangabad-ito-wd-2-2-aurangabad-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-734-kol-2013-14-ddit-e-i-kolkata-kolkata-the-indian-institute-of-welding-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-926-del-2014-14-m-s-nec-technologies-india-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-mum-2011-14-samir-p-shah-through-legal-heir-rushang-samir-shah-mumbai-i-to-o-19-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6128-del-2013-14-m-s-maa-sharda-garments-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6766-del-2013-14-smt-deepa-gupta-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4221-mum-2012-14-sahajanand-engineering-works-p-ltd-mumbai-ito-7-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5138-mum-2015-14-avan-gidwani-mumbai-acit-cc-22-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-37-coch-2016-24-the-secretary-poothrikka-gramapanchayath-cochin-the-ito-tds-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5650-del-2011-14-goodyear-india-ltd-faridabad-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2471-del-2015-14-smt-jag-roshani-delhi-pr-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-del-2010-14-ito-new-delhi-m-s-jar-metal-industries-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-244-chny-2015-24-aremkay-tirunelveli-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-248-chny-2015-24-viswams-tirunelveli-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-808-chny-2015-14-dcit-chennai-caress-beauty-care-products-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5754-mum-2014-14-bohea-properties-p-ltd-mumbai-ito-6-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-737-del-2012-14-m-s-railtel-corporation-of-india-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-ind-2015-14-shri-pankaj-kanwar-indore-the-acit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ind-2016-14-m-s-bansal-construction-work-bhopal-the-dcit-central-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4024-del-2012-14-adit-e-new-delhi-m-s-india-habitat-centre-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4229-mum-2010-14-sameta-exports-p-ltd-mumbai-acit-cir-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3722-del-2012-14-adit-e-delhi-m-s-all-india-kataria-education-society-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-del-2012-14-m-s-modipon-ltd-ghaziabad-addl-cit-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-212-ahd-2013-23-shri-narendra-r-patel-mehsana-the-acit-central-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-hyd-2015-14-dcit-circle-1-1-hyderabad-hyderabad-alexandria-knowledge-park-pvt-ltd-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-497-hyd-2015-14-gss-infotech-limited-hyd-hyderabad-acit-circle-2-2-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-837-hyd-2015-14-source-natural-foods-amp-herbal-supplements-ltd-hyd-hyderabad-dcit-circle-2-2-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-991-hyd-2014-14-income-tax-officer-ward-10-1-hyderabad-sri-s-v-n-ravi-kumar-secunderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-chandi-2013-14-dcit-chandigarh-m-s-pugmarks-interweb-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2880-mum-2013-14-dcit-cen-cir-15-amp-16-mumbai-vijay-grihnirman-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-mum-2014-14-unnikrishnan-n-nair-mumbai-ito-wd-24-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-mum-2014-14-viren-diamond-exports-limited-mumbai-ito-5-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3240-mum-2014-14-vipul-d-shah-mumbai-asst-cit-cen-cr-13-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5934-mum-2014-14-free-india-assurance-services-ltd-mumbai-acit-cir-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5786-mum-2012-14-upma-r-goyal-mumbai-ito-wd-16-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5343-del-2012-14-emerson-process-management-power-amp-water-solutions-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-457-rjt-2015-14-m-s-surya-developers-jamnagar-the-dy-commr-of-income-tax-cen-cir-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-249-kol-2013-14-ito-tds-wd-58-4-kolkata-kolkata-sri-nirmal-kumar-kejriwal-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-chandi-2014-14-acit-chandigarh-sh-surinder-kumar-singal-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-222-chandi-2013-14-dcit-chandigarh-m-s-munshi-ram-walaiti-ram-manimajra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-177-asr-2015-14-sh-s-s-jain-sabha-bathinda-the-income-tax-officer-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-asr-2015-14-m-s-modern-distributors-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-607-asr-2015-14-m-s-lambra-kangri-multipurpose-hoshiarpur-the-deputy-commissioner-of-income-tax-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-kol-2016-14-m-s-ganeshlall-jay-kumar-kolkata-the-jcit-rg-34-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9321-mum-2004-14-m-s-air-india-ltd-the-jt-cit-i-t-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5407-del-2013-14-acit-faridabad-m-s-hindustan-syringes-amp-medical-devices-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-ahd-2013-14-shri-balubhai-savjibhai-sojitra-huf-surat-the-dy-cit-circle-9-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-763-kol-2013-14-gouranga-modak-kolkata-a-c-i-t-cir-49-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-18-lkw-2016-24-mahesh-singh-patel-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-23-nag-2015-24-dy-c-i-t-tds-cir-2-nagpur-uco-bank-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5937-mum-2012-14-runwal-developers-p-ltd-mumbai-dcit-cen-cir-23-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4766-mum-2011-14-m-g-associates-mumbai-ito-12-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-ahd-2015-14-smt-bhanuben-b-patel-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1925-ahd-2015-14-shri-babubhai-harjibhai-patel-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2505-ahd-2012-14-the-dcit-circle-9-ahmedabad-m-s-mahavir-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3489-ahd-2015-14-shri-sarvodaya-credit-co-op-society-ltd-botad-the-income-tax-officer-ward-2-5-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3419-ahd-2015-14-rakesh-swadia-ahmedabad-income-tax-officer-ward-5-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2302-ahd-2012-14-m-s-inox-leisure-ltd-baroda-the-dy-cit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3234-ahd-2011-14-the-ito-ward-9-1-surat-shri-chetan-prahladbhai-patel-gami-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-ahd-2012-14-the-acit-osd-circle-5-ahmedabad-patel-alloy-steel-co-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2921-ahd-2012-14-the-acit-circle-5-ahmedabad-patel-alloy-steel-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-ahd-2012-14-the-ito-ward-9-1-ahmedabad-shri-rajesh-chunilal-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-ahd-2012-14-the-ito-ward-8-3-surat-shri-mahendra-kantilal-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-ahd-2011-14-shri-kavita-d-jain-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-ahd-2011-14-shri-dinesh-jain-ahmedabad-the-dy-cit-cent-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-ahd-2011-14-the-alidhara-textool-engineers-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ahd-2012-14-the-ito-ward-6-2-ahmedabad-shri-tejas-j-amin-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-ahd-2010-14-m-s-new-gujarat-polyplast-pvt-ltd-surat-the-dy-cit-circle-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-ahd-2012-14-lalbhai-reality-finance-pvt-ltd-ahmedabad-the-acit-osd-i-range-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-ahd-2015-14-shri-udaybhai-d-tejani-surat-the-dy-cit-tds-range-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3060-ahd-2015-14-shri-shailesh-c-modi-surat-income-tax-officer-ward-1-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-ahd-2013-14-sanjay-r-shah-surat-the-income-tax-officer-ward-3-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-ahd-2012-14-m-s-edelweiss-financial-advisors-ltd-ahmedabad-the-acit-circle-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-ahd-2012-14-the-acit-circle-6-surat-shri-maheshbhai-b-gangani-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-ahd-2012-14-m-s-evergreen-synthetics-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-chny-2016-14-meenakshi-india-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-chny-2016-14-vijay-kumar-rungta-erode-ito-erode</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-190-chny-2013-23-m-s-sony-fireworks-private-ltd-sivakasi-dcit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-189-chny-2013-23-m-s-sony-fireworks-private-ltd-sivakasi-dcit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-chny-2014-14-the-sivagangai-district-central-co-operative-bank-ltd-sivagangai-ito-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-chny-2014-14-the-dindigul-central-co-operative-bank-ltd-dindigul-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-chny-2014-14-the-madurai-district-central-co-operative-bank-ltd-madurai-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-759-chny-2015-14-hi-tech-rock-products-amp-aggregates-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-chny-2016-14-national-trust-hosing-finance-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2596-chny-2014-14-babitha-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-434-kol-2011-14-acit-circle-50-kolkata-kolkata-m-s-benud-behari-dutta-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-hyd-2014-14-acit-circle-16-2-hyderabad-hyderabad-m-s-pradhan-housing-private-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-hyd-2015-14-suryachakra-power-corporation-ltd-hyd-hyderabad-dcit-circle-3-2-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4884-mum-2014-14-dcit-tds-2-1-mumbai-larsen-amp-toubro-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6840-mum-2007-14-the-dcit-3-2-mumbai-m-s-leh-holding-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6208-del-2013-14-poonam-chawla-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-582-chandi-2012-14-dcit-mohali-m-s-preet-land-promoters-amp-developers-pvt-ltd-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-chandi-2015-14-sh-ajay-goel-shimla-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chandi-2011-14-aarti-steels-ltd-ludhiana-acit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-141-hyd-2015-14-ginnaram-pedda-gowni-prasad-memorial-charitable-trust-medak-dist-medak-dit-exemptions-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-281-mum-2015-24-purshottam-budhwani-asst-cit-cen-cir-41</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2354-chny-2015-14-kochi-cherikal-mohanan-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-920-mum-2013-14-ito-wd-22-3-1-navi-mumbai-ashish-b-achare-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4406-mum-2011-14-ashtavinayaka-construction-navi-mumbai-dy-cit-22-3-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2644-mum-2011-14-narendra-r-shah-mumbai-asst-cit-cen-cir-13-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-mum-2011-14-acit-cen-cir-13-mumbai-narendra-r-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-mum-2011-14-narendra-r-shah-mumbai-asst-cit-cen-cir-13-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-chny-2015-16-p-haresh-kumar-salem-dcit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-448-chny-2013-14-acit-chennai-vgp-video-vision-of-india-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-423-chny-2001-14-v-devaki-pattukkottai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-209-chny-2015-24-shasun-pharmaceuticals-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-37-chny-2016-24-k-suresh-thanjavur-ito-thanjavur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-chny-2015-14-sri-vijay-vidhyalaya-matriculation-higher-secondary-school-dharmapuri-chief-cit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-chny-2016-14-mitti-electronics-private-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-505-kol-2012-14-ito-ward-9-1-kolkata-kolkata-m-s-mid-land-projects-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-29-chny-2016-24-ito-tirunelveli-t-s-thivuvudaiyan-mudaliar-ninaivu-arakkattalai-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-chny-2014-14-manali-petrochemicals-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-chny-2014-14-manali-petrochemicals-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-chny-2014-14-dcit-chennai-abhi-ambi-financial-services-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-chny-2016-14-klaus-dieter-bergmann-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-chny-2015-14-g-muralidharan-chennai-ito-villupuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-chny-2016-14-klaus-dieter-bergmann-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-chny-2013-16-n-r-dhanapalan-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-chny-2014-14-asianet-communications-limited-chennai-jcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-chny-2014-14-ito-chennai-united-capital-partners-india-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2640-mum-2011-14-narendra-r-shah-mumbai-asst-cit-cen-cir-13-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-chny-2013-14-m-s-sindya-infrastructure-development-co-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-chny-2015-14-s-albert-amp-co-p-ltd-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-581-chny-2015-14-dadha-amp-co-golden-jubliee-trust-chennai-ddit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-chny-2015-14-j-kumar-perambalur-ito-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-901-chny-2015-14-danalakshmi-paper-mills-p-ltd-coimbatore-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6259-del-2013-14-indian-welding-society-new-delhi-dit-exemption-new-delhi</loc>
               <lastmod>2025-04-21T09:43:41.066Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6417-mum-2011-14-mahendra-m-banthia-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-12T04:07:03.909Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-mum-2014-14-mumbai-pune-motor-malak-shramjivan-premises-co-operative-society-ltd-mumbai-ito-tds-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-jab-2015-14-late-ku-s-v-sule-through-legal-heir-jabalpur-the-income-tax-officer-tds-ii</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-mum-2003-14-m-s-stock-traders-pvt-ltd-mumbai-acit-cir-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2954-mum-2014-14-five-stars-shipping-co-p-ltd-mumbai-acit-cir-47-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4074-mum-2014-14-dcit-cc-47-mumbai-five-stars-shipping-company-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-mum-2014-14-firestorm-electronics-corpo-p-ltd-mumbai-asst-cit-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6860-mum-2013-14-dcit-5-3-mumbai-ub-air-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-253-pun-2011-14-shri-pralhad-hariram-panhale-aurangabad-acit-central-aurangabad-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-935-chny-2015-14-dcit-chennai-jg-jewels-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-chny-2014-14-m-r-durai-raj-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-chny-2015-14-s-a-thooyamani-coimbatore-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-chny-2015-14-s-a-thooyamani-coimbatore-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-chny-2015-14-s-a-thooyamani-coimbatore-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-chny-2015-14-s-a-thooyamani-coimbatore-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-chny-2014-14-r-vishnumohan-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-chny-2015-14-dcit-chennai-rattha-holding-company-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-chny-2015-14-rattha-holding-company-pvt-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-chny-2016-14-dcit-chennai-n-jayamurugan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-chny-2016-14-ito-namakkal-s-328-kalpanaickenpatti-paccs-ltd-namakkal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-chny-2016-14-sriyeduvaka-krishnam-naidu-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-chny-2016-14-rathna-stores-private-limited-chennai-cit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-chny-2013-14-santha-build-tech-india-pvt-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-43-chny-2015-23-umayal-annamalai-chidambaram-acit-cuddalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4724-del-2011-14-national-association-of-software-amp-service-companies-new-delhi-adit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-778-del-2013-14-acit-new-delhi-sh-narinder-kumar-chopra-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3196-del-2015-14-m-s-star-wire-india-ltd-new-delhi-dcit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1244-del-2011-14-acit-new-delhi-m-s-derby-estates-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4919-del-2012-14-dhara-prakashan-pvt-ltd-faridabad-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-222-del-2014-14-dcit-new-delhi-m-s-hotline-teletube-amp-components-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3491-del-2008-14-oriental-bank-of-commerce-new-delhi-jt-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-del-2012-14-acit-faridabad-m-s-friends-realtors-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-182-bil-2012-14-dy-commissioner-of-income-tax-1-1-raipur-cg-shri-ismail-mohammed-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-bil-2014-14-m-s-v-r-rsources-pvt-ltd-raipur-cg-cit-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-63-bil-2014-14-m-s-utsav-coal-supplies-pvt-ltd-raipur-cg-cit-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5057-mum-2014-14-asst-cit-osd-8-2-mumbai-ihsedu-agrochem-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-kol-2012-14-ito-ward-1-4-midnapore-paschim-medinipur-shri-sukamal-sikdar-paschim-medinipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-572-mum-2013-14-union-bank-of-india-mumbai-dcit-ltu-large-taxpayer-unit-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8501-mum-2010-14-vision-mumbai-acit-19-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-rjt-2011-14-rajoo-engineers-ltd-rajkot-gujarat-the-deputy-commissioner-of-income-tax-circle-1-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2210-chny-2015-14-s-eswari-chennai-dcit-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-974-chny-2014-14-ddit-chennai-the-madras-seva-sadn-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-chny-2015-14-v-rajagopal-trichy-dcit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-chny-2015-14-arava-subba-rao-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-chny-1999-16-dcit-chennai-smt-devaki-l-h-to-late-r-vellaiyan-chettiar-pattukkottai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-lkw-2016-14-m-s-vikas-traders-sitapur-income-tax-officer-sitapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2149-chny-2015-14-dcit-madurai-mepco-industries-limited-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-387-chny-2015-14-dcit-trichy-sri-sakthiganesh-auto-financiers-karur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-chny-2015-14-dcit-trichy-sri-sakthiganesh-auto-financiers-karur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-194-chny-2016-14-ito-chennai-dr-zaheer-ahmed-sayeed-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-chny-2015-14-acit-kancheepuram-t-ravishankar-kancheepuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-chny-2015-14-sri-vijay-vidhyalaya-matriculation-higher-secondary-school-hosur-chief-cit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-chny-2015-14-sri-vijay-vidhyalaya-english-medium-matriculation-higher-secondary-school-dharmapuri-chief-cit-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-chny-2015-14-shardlow-india-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-chny-2016-14-madras-application-software-development-export-company-private-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-140-chny-2016-14-madras-application-software-development-export-company-private-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2017-chny-2013-14-dcit-madurai-m-s-sony-fireworks-pvt-ltd-sivakasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-chny-2014-14-dcit-madurai-p-panjurajan-sivakasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-77-chny-2014-23-p-panjurajan-sivakasi-dcit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-chny-2014-14-abdul-rasheed-mohammed-rafi-chennai-adit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-chny-2014-14-dcit-madurai-p-panjurajan-sivakasi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-139-chny-2016-14-madras-application-software-development-export-company-private-limited-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-644-ahd-2013-14-shri-sunderlal-baid-surat-the-income-tax-officer-ward-3-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-mum-2013-14-cosco-india-shipping-p-ltd-mumbai-asst-cit-5-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-chandi-2010-14-m-s-h-m-steels-ltd-sangrur-cit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-chandi-2014-14-ito-sirsa-market-committee-sirsa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-chandi-2014-14-ito-khanna-sh-balwinder-singh-malloud</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-agr-2014-23-m-s-r-n-bajaj-overseas-agra-a-c-i-t-circle-4-1-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-chny-2015-14-dcit-chennai-rajkumar-impex-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-325-chny-2015-14-dcit-coimbatore-shree-karthik-papers-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-chny-2013-14-acit-chennai-dr-l-srinivasan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-chny-2013-14-acit-chennai-dr-l-srinivasan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-148-chny-2014-23-dr-l-srinivasan-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-chny-2014-14-universal-power-systems-p-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-42-pun-2016-14-himali-residential-co-op-housing-society-ltd-pune-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-chny-2015-14-dcit-chennai-b-k-muralikrishna-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1477-chny-2015-14-v-r-venkatachalam-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-chny-2013-14-sundaram-clayton-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-pun-2014-14-alfa-laval-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-604-pun-2010-14-shri-shirish-c-karia-pune-dcit-cir-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-111-mum-2012-23-kilachand-devchand-amp-company-p-ltd-mumbai-ito-1-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-138-ind-2014-16-shri-jitesh-dhanwani-indore-the-acit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-239-ind-2015-16-shri-omprakash-dhanwani-indore-the-acit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-131-ind-2014-16-smt-poonam-dhanwani-indore-the-acit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4783-del-2007-14-seagram-manufacturing-p-ltd-addl-cit-range-8</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-chandi-2015-14-m-s-rmi-cycles-pvt-ltd-rajpura-commssioner-of-income-tax-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-798-chandi-2014-14-haryana-warehousing-corporation-panchkula-ito-panchkula</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-chandi-2015-14-acit-chandigarh-m-s-newtime-engineers-and-builders-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2840-mum-2011-14-acit-cen-cir-13-mumbai-narendra-r-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2835-mum-2011-14-acit-cen-cir-13-mumbai-narendra-r-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-chny-2014-14-the-dindigul-central-co-operative-bank-ltd-dindigul-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-chny-2014-14-the-tirunelveli-district-central-co-operative-bank-ltd-tirunelveli-ito-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-chny-2014-14-the-madurai-district-central-co-operative-bank-ltd-madurai-ito-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-78-chny-2016-14-acit-chennai-neovia-logistics-services-india-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-28-del-2014-23-m-s-friends-realtors-faridabad-ito-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6449-del-2012-14-dcit-new-delhi-m-s-international-merchandising-corp-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3642-del-2010-14-acit-faridabad-m-s-p-d-memorial-religious-amp-educational-associations-bahadurgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-542-del-2008-14-acit-circle-13-1-oriental-bank-of-commerce</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3614-del-2008-14-dcit-new-delhi-m-s-oriental-bank-of-commerce-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-del-2014-14-sh-naresh-chaudhary-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-36-mum-2014-23-krishna-kumar-pittie-mumbai-ito-10-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7209-mum-2012-14-bhavna-m-sachdev-mumbai-ito-14-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-mum-2013-14-ito-24-3-1-mumbai-amit-kanitlal-sheth-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-169-mum-2013-14-acit-cir-21-1-mumbai-nina-sunil-dalal-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5849-mum-2014-14-acit-central-cir-2-mumbai-jwc-logistics-park-p-ltd-panvel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-178-mum-2015-14-ideal-appliances-co-p-ltd-mumbai-dcit-cen-cir-44-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5237-del-2014-14-m-s-prachin-shani-dev-mandir-sewa-samiti-ghaziabad-cit-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4710-del-2013-14-ito-faridabad-m-s-friends-realtors-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4987-del-2011-14-adit-dehradun-m-s-express-drilling-systems-llc-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5471-del-2011-14-acit-muzaffarnagar-smt-richa-agarwal-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-del-2010-14-ito-new-delhi-m-s-fab-fininvest-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4866-del-2012-14-ito-new-delhi-m-s-dhara-prakashan-p-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4885-del-2015-14-sh-jatinder-singh-taneja-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-12-del-2014-14-dcit-new-delhi-m-s-ultima-fashion-maker-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5100-del-2011-14-m-s-oxford-softech-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-738-del-2016-14-jc-bamford-investments-ltd-england-dcit-international-taxation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-453-del-2014-14-m-s-ucal-fuel-system-ltd-chennai-acit-tds-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-del-2014-14-m-s-vishwanathan-medical-foundation-new-delhi-dit-exemptions-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3579-del-2009-14-ito-new-delhi-m-s-turner-builders-amp-promoters-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3369-mum-2015-14-glaxosmithkline-pharmaceuticals-ltd-mumbai-asst-cit-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-268-mum-2015-24-yes-bank-ltd-dcit-7-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2864-mum-2013-14-acit-cen-cir-36-mumbai-mohan-hotchand-khanchandani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-409-mum-2015-14-dsv-air-amp-sea-pvt-ltd-mumbai-jcit-osd-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-chny-2014-14-the-sivagangai-district-central-co-operative-bank-ltd-sivagangai-ito-virudhunagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-32-bil-2012-14-income-tax-officer-1-3-raipur-cg-m-s-ashutosh-kumar-arvind-kumar-agrawal-amp-brothers-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-kol-2013-14-ram-bahadur-verma-howrah-i-t-o-wd-46-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5587-mum-2013-14-acit-cen-cir-45-mumbai-paramshakti-steels-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6374-mum-2013-14-dcit-cir-7-1-mumbai-palani-andavar-holdings-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-191-chny-2013-23-m-s-sony-fireworks-private-ltd-sivakasi-dcit-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-192-mum-2015-24-dcit-it-2-1-2-d-b-international-asia-ltd</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3218-mum-2013-14-dcit-cir-6-1-mumbai-indiareit-fund-advisors-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-mum-2013-14-adit-e-ii-1-mumbai-indo-french-chamber-of-commerce-and-industry-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5619-mum-2014-14-ito-wd-8-2-1-mumbai-illusion-dental-laboratory-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-mum-2014-14-gujarat-pipavav-port-ltd-mumbai-addl-dit-it-rg-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-mum-2015-14-kashikey-diamond-i-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-mum-2014-14-ito-8-3-4-mumbai-xoriant-solutions-p-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6321-mum-2009-14-dcit-9-1-mumbai-gharda-chemicals-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4661-mum-2016-14-dr-khan-industrial-consultants-p-ltd-thane-addl-cit-tds-rg-thane</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-303-mum-2015-24-simple-rakesh-jain-ito-wd-3-3</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-kol-2006-14-ito-ward-10-2-kolkata-kolkata-magnum-clothing-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.469Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-kol-2010-14-dcit-c-c-xxvii-kolkata-kolkata-m-s-budge-budge-refineries-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-475-kol-2013-14-d-c-i-t-cir-1-kolkata-kolkata-m-s-britannia-engineering-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-327-kol-2012-14-m-s-bata-india-limited-kolkata-dcit-circle-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-kol-2014-14-india-steel-corporation-kolkata-ito-wd-35-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-kol-2013-14-surovi-mansion-jewellers-pvt-ltd-kolkata-i-t-o-wd-12-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ghanshyam-jaju-the-assistant-commissioner-endowments-department-nizamabad-nizamabad-dist-and-another-1620-2015</loc>
               <lastmod>2025-12-25T10:11:08.103Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-116-bang-2015-23-m-s-herbalife-international-india-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2362-kol-2013-14-pradip-kumar-pandey-dhanbad-i-t-o-wd-2-3-asansol-asansol</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-kol-2013-14-shri-siddharth-jalan-kolkata-a-c-i-t-cir-37-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.413Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-179-mum-2015-24-a-r-developers-ito-wd-21-1-4</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2800-mum-2013-14-eminent-holdings-p-ltd-mumbai-dcit-cen-cir-31-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-mum-2011-14-travotel-i-p-ltd-mumbai-ito-wd-2-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2374-mum-2015-14-instant-holdings-ltd-mumbai-pr-cit-admn-6-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3164-mum-2013-14-galaxy-knives-p-ltd-mumbai-ito-6-3-4-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6750-mum-2013-14-reliance-footprint-ltd-mumbai-asst-cit-cir-10-3-mumbai</loc>
               <lastmod>2025-04-16T10:00:33.314Z</lastmod>
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