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               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-del-2014-14-m-s-best-infrastructure-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1699-del-2014-14-m-s-best-infrastructure-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2612-del-2014-14-m-s-bahl-paper-mills-ltd-uttrakhand-cit-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1698-del-2014-14-m-s-best-infrastructure-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-kol-2013-14-sri-amrik-singh-kolkata-a-c-i-t-cir-29-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-103-mum-2011-14-acit-24-1-mumbai-asha-m-gupta-agarwal-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-588-ind-2015-14-shri-ram-manohar-goyal-indore-the-acit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-del-2014-14-dcit-new-delhi-m-s-j-j-enterprises-uttar-pradesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-del-2013-14-dcit-new-delhi-m-s-walsh-builders-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3958-del-2013-14-dcit-new-delhi-m-s-pashupati-township-amp-infrastructure-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6597-del-2013-14-positive-comsol-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-ahd-2012-14-m-s-keval-construction-baroda-the-income-tax-officer-ward-5-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4922-mum-2013-14-dcit-cc-44-mumbai-jik-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-mum-2012-14-j-m-financial-amp-investment-consulancy-services-p-ltd-mumbai-dcit-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7323-mum-2012-14-chandani-gems-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-759-mum-2012-14-ciba-india-ltd-through-their-succesors-basf-india-ltd-mumbai-addl-cit-cir-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4437-mum-2013-14-m-s-pik-pen-private-limited-mumbai-ito-8-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1592-chny-2007-14-m-s-titan-industries-limited-bangalore-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-462-rjt-2012-14-the-ito-ward-2-surendranagar-shri-alkeshumar-chandrakant-shah-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3141-ahd-2010-14-the-dcit-circle-2-surat-shri-ramniwas-ramjivan-kasat-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3025-ahd-2010-14-the-dcit-central-circle-1-baroda-m-s-sun-pharmaceuticals-industries-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-727-kol-2012-14-ito-ward-7-4-kolkata-kolkata-m-s-besco-engineering-and-services-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4818-mum-2014-14-vishesh-h-parekh-mumbai-asst-cit-20-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-ahd-2013-14-the-dy-cit-circle-8-baroda-shri-touquire-a-siddique-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-ahd-2012-14-m-s-ajit-impex-ahmedabad-the-income-tax-officer-ward-11-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1980-ahd-2012-14-the-ito-ward-3-1-baroda-m-s-j-r-construction-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2609-mum-2013-14-raytheon-ebasco-overseas-ltd-bangalore-ddit-it-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4994-mum-2013-14-amit-kundanmalji-kothari-mumbai-ito-24-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3324-mum-2013-14-mahindra-navistar-automotives-ltd-pune-dcit-2-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5276-mum-2012-14-jcit-24-2-mumbai-shazad-s-rustomji-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6220-mum-2014-14-dcit-10-1-mumbai-india-sme-reconstruction-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4804-mum-2013-14-dcit-1-1-mumbai-clariant-chemicals-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6614-mum-2010-14-cavim-realty-p-ltd-mumbai-dcit-rg-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3010-mum-2013-14-dcit-tds-3-2-mumbai-reliance-life-insurance-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-195-ind-2013-16-m-s-phoenix-leisure-and-lifestyle-pvt-ltd-indore-the-acit3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5183-mum-2014-14-asst-cit-cir-21-3-mumbai-suncity-housing-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-mum-2013-14-teczone-information-systems-p-ltd-mumbai-ito-8-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2933-mum-2014-14-ito-20-2-1-mumbai-darshana-p-brahmbhatt-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5133-mum-2014-14-dcit-1-1-mumbai-shree-aditya-finwealth-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3873-mum-2015-14-sakshi-rohit-katyal-mumbai-dcit-cen-cir-17-amp-28-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7064-mum-2012-14-toshbro-medicals-p-ltd-mumbai-dcit-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-645-mum-2014-14-dynacom-trading-p-ltd-thane-cit-9-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-mum-2013-14-elenji-kamalil-v-thomas-navi-mumbai-jt-c-i-t-22-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-mum-2006-14-acit-cent-cir-47-mumbai-sri-bharat-k-sheth-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-pun-2010-14-eaton-industries-pvt-ltd-pune-dcit-cir-8-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-688-del-2014-14-ito-new-delhi-sh-sushil-mohan-aggarwal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-del-2012-14-sh-ashok-arora-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4516-del-2013-14-m-s-anupam-tower-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-del-2013-14-adit-dehradun-m-s-oil-and-natural-gas-corporation-ltd-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-del-2013-14-dcit-new-delhi-m-s-relaxo-footwears-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5257-del-2013-14-acit-new-delhi-smt-ritu-singal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-del-2015-14-baba-global-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3371-ahd-2010-14-shri-divyakant-nanjibhai-patel-baroda-the-acit-circle-3-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2344-ahd-2014-14-m-s-integra-engineering-india-ltd-panchmahal-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-208-ahd-2013-23-jay-investments-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-ahd-2013-14-alka-roopchand-bhatia-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-ahd-2011-14-smt-surajkanwari-kasat-surat-the-dy-cit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-ahd-2010-14-the-dcit-circle-2-surat-shri-ramakant-r-kasat-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3098-ahd-2010-14-shri-ramniwas-ramjivan-kasat-surat-the-dy-cit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-351-rjt-2013-14-ramgopal-o-maheshwari-jamnagar-the-assistant-commissioner-of-income-tax-circle-1-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3-rjt-2016-14-shri-arunbhai-chhotalal-kantaria-rajkot-gujarat-the-income-tax-officer-inter-taxa-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3184-ahd-2011-14-shree-additives-pharma-amp-foods-ltd-gandhinagar-the-income-tax-officer-ward-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1579-ahd-2011-14-the-botad-peoples-co-op-bank-ltd-bhavnagar-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1592-ahd-2011-14-the-dcit-central-circle-1-baroda-m-s-sun-pharmaceuticals-industries-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-ahd-2016-14-adani-welspun-exploration-ltd-ahmedabad-the-ito-int-taxn-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5026-del-2012-14-dcit-dehradun-shri-pankaj-nagalia-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-del-2014-14-ito-new-delhi-m-s-quantum-coders-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4854-del-2014-14-ito-new-delhi-m-s-rajat-deep-overseas-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-del-2014-14-m-s-rwl-healthworld-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-ahd-2012-14-the-acit-circle-4-ahmedabad-m-s-genus-electrotech-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-chny-2011-16-shri-k-boopathi-raja-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2540-chny-2014-14-r-vijayasekaran-coimbatore-jcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-97-ahd-2012-16-medhbhuti-complex-pvt-ltd-ahmedabad-the-acit-cent-circle-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-kol-2016-24-target-international-kolkata-ito-ward-45-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2196-del-2012-14-bharat-sanchar-nigam-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-9-chandi-2016-24-swami-vivekanand-educational-society-yamunanagar-dcit-yamunanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5849-del-2012-14-m-s-shipra-estate-ltd-amp-jai-krishan-estate-pvt-ltd-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-kol-2013-14-a-c-i-t-cir-1-hooghly-hooghly-m-s-jairam-distributors-hooghly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-nag-2016-14-m-s-sagar-builders-yavatmal-a-c-i-t-cent-cir-1-2-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-90-nag-2014-14-shri-bhaskar-v-velligatta-chandrapur-jt-cit-chandrapur-range-chandrapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-214-nag-2013-14-income-tax-officer-ward-4-1-nagpur-shri-anand-m-chandak-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-299-nag-2012-14-smt-kamla-sharma-l-h-of-late-krishna-bihari-sharma-nagpur-income-tax-officer-ward-8-1-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3520-del-2013-14-m-s-national-fertilizer-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5478-del-2012-14-dcit-new-delhi-m-s-malana-power-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4502-mum-2014-14-icici-securities-primary-dealership-ltd-mumbai-dcit-rg-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4778-mum-2007-14-the-dy-cit-4-1-mumbai-m-s-icici-brokerage-services-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6944-mum-2013-14-asst-cit-cir-4-2-mumbai-hindustan-organic-chemicals-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-397-ind-2016-14-m-s-soumya-homes-pvt-ltd-bhopal-the-dcit-central-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-ind-2016-14-shri-sanjay-kumar-sinha-bhopal-the-dcit-central-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-ind-2016-14-shri-sanjay-kumar-sinha-bhopal-the-dcit-central-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-387-ind-2016-14-shri-sanjay-kumar-sinha-bhopal-the-dcit-central-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ind-2016-14-shri-shiv-narayan-gupta-indore-the-asstt-commissioner-of-income-tax-range-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-ind-2016-14-shri-shiv-narayan-gupta-indore-the-asstt-commissioner-of-income-tax-range-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-144-ind-2016-14-shri-shiv-narayan-gupta-indore-the-asstt-commissioner-of-income-tax-range-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-182-ind-2013-16-shri-nilesh-kumar-ajmera-indore-the-acit3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-del-2015-14-m-s-phoenix-air-express-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3107-del-2013-14-m-s-rainbow-international-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2060-del-2013-14-m-s-jn-puri-dehradun-acit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-del-2013-14-acit-dehradun-sh-j-n-puri-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-del-2014-14-tegh-international-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5549-del-2013-14-m-s-mahaveer-audhogik-asthan-sansthan-new-delhi-ito-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6256-del-2013-14-acit-new-delhi-m-s-mahesh-wood-products-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-242-ind-2015-16-shri-omprakash-dhanwani-indore-the-acit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4499-del-2011-14-ito-new-delhi-mrs-manju-devi-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-50-asr-2014-23-dr-rachhpal-singh-bharaj-hoshiarpur-the-asstt-commissioner-of-income-tax-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-coch-2016-14-m-s-moidu-s-medicare-private-ltd-national-hospital-calicut-the-dcit-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5978-mum-2013-14-dcit-cen-cir-44-mumbai-shashikiran-shetty-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7324-mum-2012-14-sulzer-india-ltd-pune-addl-cit-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7333-mum-2010-14-shrinivas-mittapali-mumbai-ito-wd-18-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-mum-2009-14-the-tata-power-co-ltd-mumbai-ito-rg-2-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-mum-2012-14-asst-cit-21-3-mumbai-shrikant-j-parekh-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-34-rjt-2012-23-alkeshkumar-chandrakant-shah-surendranagar-the-income-tax-officer-ward-2-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-rjt-2013-16-the-assistant-commr-of-income-tax-circle-gandhidham-shri-kirtikumar-c-thacker-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-rjt-2013-16-shri-hitesh-mulchand-doshi-rajkot-gujarat-the-assistant-commr-income-tax-cen-cir-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-ahd-2011-14-shri-ramakant-ramnivas-kasat-surat-the-dy-cit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-ahd-2011-14-abhishek-exports-india-pvt-ltd-surat-the-income-tax-officer-ward-1-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-965-chny-2014-14-onyx-asia-services-pte-limited-singapore-adit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6681-del-2013-14-m-s-samtel-color-limited-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-282-del-2014-23-sh-prithvi-raj-vij-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6125-del-2013-14-m-s-ranutrol-industries-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-pun-2014-14-baldeo-motilal-jhawar-ahmednagar-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-pun-2014-14-oerlikon-balzers-coating-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1461-pun-2014-14-kundan-real-estate-pune-commissioner-of-income-tax-v</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-pun-2006-14-satish-shankar-pakale-ratnagiri-jt-cit-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-618-pun-2006-14-jt-cit-osd-central-cir-kolhapur-shri-subhash-shankar-pakale-ratnagiri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5614-del-2012-14-acit-new-delhi-m-s-shipra-estate-ltd-amp-jai-krishna-estate-developers-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-del-2015-23-m-s-shipra-estate-ltd-amp-jai-krishan-estate-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-67-coch-2016-14-m-s-moidu-apos-s-medicare-private-ltd-national-hospital-calicut-the-dcit-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-ahd-2012-14-padmavati-agencies-pvt-ltd-ahmedabad-the-acit-osd-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-ahd-2013-14-m-s-kosal-polymers-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ahd-2012-14-vimal-oil-amp-foods-ltd-mehsana-the-acit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2312-ahd-2012-14-shree-co-op-bank-ltd-baroda-the-cit-iii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-ahd-2012-14-the-ito-gnr-ward-1-gandhinagar-shri-babuji-laxman-dabhi-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-ahd-2012-14-the-acit-patan-circle-patan-m-s-gayatri-construction-co-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5009-mum-2013-14-aplex-international-p-ltd-now-known-as-piramal-estates-p-ltd-mumbai-asst-cit-cir-6-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-del-2014-14-m-s-american-express-india-private-limited-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3514-del-2013-14-addl-cit-tds-ghaziabad-m-s-bharat-sanchar-nigam-ltd-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6386-del-2012-14-infrasoft-technologies-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-hyd-2009-16-padmavathi-oil-producers-hyderabad-dcit-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-del-2014-14-m-s-best-realtors-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-del-2014-14-m-s-best-infrastructure-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-hyd-2013-14-dy-commissioner-of-income-tax-hyderabad-sri-lingam-tulsi-prasad-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6628-mum-2014-14-ito-8-3-4-mumbai-vishnu-mall-management-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-110-kol-2011-24-gautam-jain-l-r-of-late-hemraj-begwani-kolkata-acit-circle-17-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-77-del-2011-23-m-s-spice-communication-ltd-noida-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6865-del-2015-14-garg-trading-co-rohtak-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3910-del-2010-14-pec-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4453-del-2013-14-dcit-new-delhi-sh-rakesh-anand-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-chny-2014-14-carborundum-universal-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-492-hyd-2013-14-midwest-granites-p-limited-hyderabad-asst-dit-it-ii-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-489-hyd-2013-14-midwest-granites-p-limited-hyderabad-asst-dit-it-ii-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-mum-2015-14-dcit-15-3-1-mumbai-rolls-royce-marine-india-p-ltd-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-bang-2013-14-panchajanya-chits-pvt-ltd-dcit</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-pun-2013-14-acit-central-circle-1-1-pune-dhariwal-industries-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-pun-2013-14-dhariwal-industries-ltd-pune-acit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1409-pun-2013-14-acit-pune-dhariwal-industries-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-pun-2013-14-acit-central-circle-1-1-pune-dhariwal-industries-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-pun-2013-14-dhariwal-industries-ltd-pune-acit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-pun-2014-14-micro-age-instruments-p-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-pun-2014-14-atul-medical-amp-rehabilation-society-nashik-commissioner-of-income-tax-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-pun-2014-14-deputy-commissioner-of-income-tax-pune-shri-nitin-valjibhai-thakkar-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-858-pun-2014-14-pawar-patkar-construction-private-ltd-nashik-joint-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-pun-2014-14-income-tax-officer-brahma-associates-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-501-pun-2014-14-awdeshkumar-jayanth-tripathi-pune-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4424-mum-2015-14-reehal-roadlines-mumbai-cit-a-33-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4504-mum-2014-14-jayant-manilal-gandhy-mumbai-asst-cit-cir-16-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-335-chny-2016-14-kummathi-rameshwara-reddy-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-chny-2016-14-acit-madurai-jeyadevi-mills-p-ltd-aruppukottai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-538-del-2003-16-acit-central-circle-14-ashwani-minda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-530-del-2003-16-ashwani-minda-acit-central-circle-14</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-641-pun-2006-14-subhas-shankar-pakale-ratnagiri-jt-cit-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-677-pun-2006-14-jt-cit-osd-central-cir-kolhapur-shri-ramesh-shankar-pakale-ratnagiri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2012-14-the-ito-vapi-ward-1-vapi-shri-amit-k-shah-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-ahd-2013-14-the-ito-vapi-ward-3-valsad-m-s-shree-padmavati-developers-silvassa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ahd-2016-14-shri-keyur-shah-l-h-of-late-jagdishchandra-c-shah-tapi-the-dy-cit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2015-ahd-2015-14-abhinandan-b-shah-vadodara-the-income-tax-officer-ward-2-1-now-ward-1-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-824-ahd-2013-14-shree-yogi-steels-pvt-ltd-ahmedabad-the-income-tax-officer-ward-8-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-ahd-2011-14-shri-rajesh-m-dhir-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-mum-2011-14-dcit-rg-8-2-mumbai-pizer-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8083-mum-2010-14-opera-clothing-p-ltd-mumbai-ito-18-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2960-del-2011-14-ito-new-delhi-m-s-beacon-elevator-company-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-30-chandi-2015-24-m-s-torque-pharmaceuticals-private-limited-chandigarh-addl-cit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-763-kol-2011-14-dcit-cc-x-kolkata-kolkata-m-s-strassenburg-pharmaceuticals-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6863-mum-2012-14-acit-8-3-mumbai-yuva-textiles-industries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-617-chny-2016-14-kumaravelu-varadharajan-k-varadharajan-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-chny-2015-14-aditya-birla-money-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-518-chny-2016-14-ito-salem-s-1299-v-mannarpalayam-primary-agricultural-co-op-credit-society-ltd-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-100-chny-2014-23-gimpex-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6696-mum-2013-14-dcit-8-1-mumbai-alka-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3217-mum-2013-14-dcit-cir-6-1-mumbai-bharat-bijlee-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-mum-2013-14-blue-star-mumbai-jt-cit-rg-16-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5127-mum-2013-14-balmohan-vidyamandir-trust-mumbai-ito-e-i-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-del-2014-14-ito-bhiwani-m-s-vaish-model-primary-school-education-bhiwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-del-2014-14-m-s-zte-corporation-gurgaon-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5326-del-2013-14-m-s-dabur-pharma-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4306-del-2013-14-dcit-new-delhi-m-s-minda-autogas-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3947-del-2013-14-dcit-new-delhi-m-s-national-fertilizers-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8717-mum-2010-14-j-ray-mcdermott-eastrn-hemisphere-ltd-mumbai-ddit-it-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-mum-2013-14-acit-25-2-mumbai-starlite-enterprises-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4107-mum-2007-14-the-acit-cen-cir-17-amp-28-mumbai-m-s-j-b-boda-amp-co-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5929-del-2012-14-omniglobe-information-technologies-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-8-coch-2013-23-dcit-ernakulam-sri-michael-m-j-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-15-coch-2016-24-m-s-om-shakthi-charitable-trust-calicut-the-cit-exemptions-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-194-coch-2016-14-pattarumadom-narjees-siddique-perumbavoor-the-ito-aluva</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-coch-2016-14-the-plantation-corporation-of-kerala-ltd-kottayam-the-dcit-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-560-coch-2014-14-mullakodi-co-op-rural-bank-ltd-kannur-the-ito-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-del-2012-14-ito-dehradun-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-gaffney-cline-amp-associates-uk-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-del-2012-14-oil-and-natural-gas-corporation-ltd-dehradun-ito-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3839-del-2011-14-dcit-new-delhi-m-s-axis-diagnostics-amp-biotech-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4195-del-2012-14-ratan-singh-ror-karnal-ito-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-16-viz-2012-23-the-dcit-central-circle-vijayawada-vijayawada-sri-dhanekula-rama-raoi-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/st-thomas-timber-industries-the-income-tax-officer-tds-kochi-and-the-commissioner-of-income-tax-appeals-iii-17762</loc>
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