<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-894-ahd-2013-14-smt-samta-kamal-drolia-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2025-04-13T17:35:05.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-210-ahd-2013-16-super-industries-baroda-the-dcit-circle-2-2-baroda</loc>
               <lastmod>2025-04-13T17:35:04.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-ahd-2013-14-shri-mitesh-babhubhai-desai-vapi-the-income-tax-officer-ward-1-vapi</loc>
               <lastmod>2025-04-13T17:35:04.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-ahd-2013-14-m-s-couthino-darryl-cyrilo-nani-daman-the-income-tax-officer-ward-4-daman</loc>
               <lastmod>2025-04-13T17:35:05.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-191-ahd-2012-23-smt-sunita-r-jain-ahmedabad-the-acit-osd-circle-9-ahmedabad</loc>
               <lastmod>2025-04-13T07:49:06.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-asr-2015-14-m-s-national-india-construction-co-pathankot-addl-commissioner-of-income-tax-pathankot</loc>
               <lastmod>2025-04-14T03:21:04.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1943-del-2011-14-dcit-new-delhi-m-s-lifestyle-texworks-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:49.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-ahd-2014-24-the-acit-circle-9-surat-shri-punabhai-k-ribadia-surat</loc>
               <lastmod>2025-04-13T07:00:09.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-ahd-2013-14-smt-rajulben-shaileshkumar-doshi-sabarkantha-the-acit-c-c-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2012-14-shri-mafatlal-v-patel-mehsana-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3011-ahd-2011-14-shri-ashokkumar-c-modi-himatnagar-the-dy-cit-c-c-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:02.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ind-2016-14-shri-durjendra-tiwari-indore-the-ito-4-1-indore</loc>
               <lastmod>2025-04-16T06:14:32.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-kol-2013-14-d-c-i-t-circle-11-kolkata-kolkata-m-s-birla-tyres-kolkata</loc>
               <lastmod>2025-04-16T02:14:21.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2428-kol-2013-14-shri-santosh-kumar-sikaria-kolkata-a-c-i-t-circle-36-kolkata-kolkata</loc>
               <lastmod>2025-04-16T02:07:25.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-coch-2013-14-m-s-kuttikkakam-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-coch-2013-14-the-chittariparamba-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-coch-2013-14-m-s-madai-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4719-del-2012-14-ito-new-delhi-smt-neeru-kumar-new-delhi</loc>
               <lastmod>2025-04-21T04:15:29.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6816-del-2015-14-emerson-process-management-power-amp-water-solutions-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T04:29:24.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-coch-2016-14-sri-h-jayaraj-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-04-21T11:15:35.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4572-del-2015-14-ram-prakash-diwakar-kanpur-acit-new-delhi</loc>
               <lastmod>2025-04-16T15:00:29.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-asr-2016-24-the-improvement-trust-bathinda-the-assistant-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-17T05:35:31.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-asr-2012-14-the-assistant-commissioner-of-income-tax-amritsar-m-s-improvement-trust-batala</loc>
               <lastmod>2025-04-17T05:42:34.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-asr-2016-14-m-s-sachedeva-amp-songs-amritsar-the-assistant-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T05:42:34.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-asr-2015-14-sh-palwinder-singh-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-asr-2015-14-the-income-tax-officer-hoshiarpur-smt-mohinder-kaur-josh-hoshiarpur</loc>
               <lastmod>2025-04-17T05:35:35.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-asr-2015-14-the-dy-commissioner-of-income-tax-chandigarh-m-s-jalandhar-improvement-trust-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-asr-2013-14-sh-subhash-gandhi-prop-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-asr-2015-14-the-executive-engineer-hoshiarpur-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-17T05:35:37.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-asr-2015-14-sh-amarjit-singh-phagwara-the-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-17T05:35:37.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1120-del-2012-14-acit-noida-m-s-pradeep-kumar-anand-noida</loc>
               <lastmod>2025-04-21T21:08:47.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3316-del-2012-14-adit-new-delhi-m-s-parpool-ltd-new-delhi</loc>
               <lastmod>2025-04-21T21:08:49.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-asr-2015-14-the-asstt-commissioner-of-income-tax-jalandhar-dr-balraj-gupta-jalandhar</loc>
               <lastmod>2025-04-15T14:21:18.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-asr-2016-14-fodder-development-jalandhar-the-jcit-tds-ludhiana</loc>
               <lastmod>2025-04-15T14:21:18.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-hyd-2015-14-mithors-chemicals-p-lt-d-hyd-hyderabad-dcit-circle-16-2-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:57:27.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5645-del-2014-14-m-s-om-medical-centre-p-limited-new-delhi-acit-faridabad</loc>
               <lastmod>2025-04-18T12:29:07.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-del-2011-14-ito-new-delhi-sh-virender-singh-kochar-new-delhi</loc>
               <lastmod>2025-04-16T14:28:27.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5597-del-2013-14-acit-tds-noida-m-s-st-microelectronics-pvt-ltd-greater-noida</loc>
               <lastmod>2025-04-18T04:07:43.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-del-2013-14-shri-suresh-verma-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T04:00:51.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-ind-2015-14-shri-kailash-narayan-chaturvedi-raisen-the-ito-vidisha</loc>
               <lastmod>2025-04-21T18:16:11.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ind-2016-14-shri-kamal-kumar-jagdish-prasad-lath-burhanpur-the-jcit-khandwa</loc>
               <lastmod>2025-04-21T18:16:12.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ind-2016-14-shri-kamlesh-kumar-mishra-indore-the-ito-3-3-indore</loc>
               <lastmod>2025-04-21T18:16:12.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-kol-2016-24-mr-abhijit-sen-kolkata-acit-cir-11-kolkata-kolkata</loc>
               <lastmod>2025-04-14T21:07:03.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-kol-2016-24-shri-ashoke-das-kolkata-ito-wd-53-3-kolkata-kolkata</loc>
               <lastmod>2025-04-14T21:07:04.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-kol-2013-14-m-s-himadri-industries-ltd-kolkata-c-i-t-central-iii-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:38.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2218-kol-2013-14-md-shaifullah-mondal-north-24-parganas-i-t-o-wd-49-1-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:38.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-kol-2013-14-m-s-guiness-securities-limited-kolkata-d-c-i-t-cir-6-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2508-del-2014-14-m-s-mahavir-concast-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4752-del-2012-14-shri-santosh-jagati-nainital-ito-nainital</loc>
               <lastmod>2025-04-16T15:56:32.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4925-del-2012-14-acit-new-delhi-m-s-socomec-hpl-p-ltd-gurgaon</loc>
               <lastmod>2025-04-16T15:42:32.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-del-2016-14-dharam-pal-jain-l-h-ajay-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T03:43:19.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2963-del-2011-14-acit-new-delhi-m-s-manish-agarwal-new-delhi</loc>
               <lastmod>2025-04-21T03:43:19.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-del-2013-14-acit-new-delhi-m-s-hero-corporate-services-ltd-delhi</loc>
               <lastmod>2025-04-21T03:43:19.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3539-del-2013-14-ito-ghaziabad-sh-israr-ahmed-ghaziabad</loc>
               <lastmod>2025-04-21T03:43:19.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-del-2014-14-r-amp-b-falcon-a-pty-ltd-new-delhi-addl-dit-dehradun</loc>
               <lastmod>2025-04-21T04:08:16.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7479-mum-2010-14-mega-star-wood-p-ltd-mumbai-ito-5-2-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7273-mum-2012-14-saurashtra-fuels-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-mum-2012-14-shivendra-singh-mumbai-asst-cit-rg-11-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3074-mum-2012-14-sun-star-gems-p-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5434-mum-2015-14-galatea-ltd-mumbai-dcit-it-rg-2-3-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-mum-2014-14-atos-india-p-ltd-mumbai-dcit-rg-8-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4899-del-2012-14-acit-tds-noida-m-s-u-p-state-road-transport-corpotaion-noida</loc>
               <lastmod>2025-04-18T08:14:53.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-rjt-2010-14-shri-rajkumar-occhavlal-maheshwari-jamnagar-the-income-tax-officer-ward-1-3-jamnagar</loc>
               <lastmod>2025-05-19T13:26:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-ahd-2012-14-the-acit-osd-circle-5-ahmedabad-puneet-industries-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-ahd-2011-14-shri-bhupendrasingh-hakamsingh-luhar-mehsana-the-dy-cit-mehsana-circle-mehsana</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2112-ahd-2012-14-shri-amrish-balvanbhai-pandya-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-parashar-developers-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-ahd-2012-14-the-acit-circle-5-ahmedabad-nirma-industries-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3083-ahd-2008-14-biharilal-t-patel-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3317-ahd-2008-14-the-ito-ward-6-1-surat-shri-biharilal-t-patel-surat</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:14.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7653-mum-2013-14-sweety-nx-mumbai-dcit-cen-cir-33-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5518-mum-2013-14-ito-tds-osd-1-2-mumbai-express-transport-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3846-mum-2014-14-ito-7-2-4-mumbai-swal-corporation-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7540-mum-2013-14-dcit-cir-3-3-mumbai-tulip-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3163-mum-2013-14-e-city-investment-amp-holdings-company-p-ltd-mumbai-dcit-rg-8-1-osd-mumbai</loc>
               <lastmod>2025-04-20T01:36:15.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5626-mum-2012-14-ito-9-2-1-mumbai-shabbir-k-kanchwala-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6671-mum-2012-14-acit-cen-cir-32-mumbai-prakash-b-bhandarkar-mumbai</loc>
               <lastmod>2025-04-12T05:35:03.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7364-mum-2011-14-asst-cit-cen-cir-32-mumbai-pandoo-p-naig-mumbai</loc>
               <lastmod>2025-04-12T05:35:03.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-mum-2011-14-asst-cit-13-2-mumbai-anand-gupta-huf-mumbai</loc>
               <lastmod>2025-04-20T01:43:10.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7562-mum-2013-14-sundial-investments-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7445-mum-2013-14-dcit-cen-cir-14-mumbai-sneha-surendra-barmecha-gujrat</loc>
               <lastmod>2025-04-13T12:35:03.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5501-mum-2014-14-oasis-infrastructure-p-ltd-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-04-14T06:28:00.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4039-mum-2014-14-ito-18-2-2-mumbai-swapna-rajesh-sawant-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-mum-2014-14-dcit-10-1-mumbai-shailee-capital-services-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-mum-2015-14-harmeet-singh-sablok-mumbai-ito-wd-19-2-3-mumbai</loc>
               <lastmod>2025-04-13T18:14:02.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-mum-2015-14-bakul-investment-p-ltd-mumbai-ito-2-1-1-mumbai</loc>
               <lastmod>2025-04-13T18:14:02.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-rjt-2014-14-samast-gurjar-sagar-gnati-bhavnath-rajkot-gujarat-the-income-tax-officer-ward-1-1-junagadh</loc>
               <lastmod>2025-04-20T09:57:09.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-rjt-2013-14-ranjitbhai-balvantrai-dod-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:09.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-rjt-2013-14-shri-mohan-d-mulchandani-gandhidham-the-joint-commissioner-of-income-tax-osd-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:08.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-ahd-2008-14-the-dcit-circle-5-ahmedabad-shri-karsanbhai-k-patel-ahmedabad</loc>
               <lastmod>2025-04-13T06:07:06.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-ahd-2015-14-shri-rajnish-dilipbhai-thakkar-banaskantha-the-income-tax-officer-ward-3-banaskantha</loc>
               <lastmod>2025-04-16T23:49:37.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2005-ahd-2008-14-the-dcit-circle-10-ahmedabad-smt-punitaben-k-patel-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:37.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ahd-2013-14-the-acit-vapi-circle-surat-khemani-distilleries-pvt-ltd-daman</loc>
               <lastmod>2025-04-13T06:07:06.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-ahd-2013-14-the-acit-bharuch-circle-bharuch-shri-natwarlal-m-gohil-bharuch</loc>
               <lastmod>2025-04-16T23:49:37.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-ahd-2013-14-the-ito-vapi-ward-4-nani-daman-shri-nareshbhai-govindbhai-tandel-nani-daman</loc>
               <lastmod>2025-04-17T00:56:34.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-ahd-2013-14-the-dcit-circle-4-ahmedabad-galaxy-real-estate-developers-guj-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-22T00:16:14.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-2012-14-the-ito-ward-3-4-surat-shri-jashwantiben-t-patel-l-h-of-late-thakorbhai-m-patel-surat</loc>
               <lastmod>2025-04-13T06:14:06.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-ahd-2010-14-shri-jashwantiben-t-patel-l-h-of-late-thakorbhai-m-patel-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2025-04-13T06:14:06.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-jpr-2013-14-acit-jaipur-bharat-potteries-ltd-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-898-jpr-2015-14-ito-jaipur-valentine-silver-international-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-jpr-2015-14-dcit-jaipur-beauty-tax-earlier-florals-india-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-jpr-2014-14-modern-denim-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2536-del-2012-14-rambir-singh-chauhan-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-del-2015-14-rajeev-behl-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3953-del-2012-14-acit-new-delhi-sh-ram-mehar-garg-new-delhi</loc>
               <lastmod>2025-04-16T03:21:27.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3952-del-2012-14-acit-new-delhi-sh-ram-mehar-garg-new-delhi</loc>
               <lastmod>2025-04-16T03:21:27.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-bang-2014-14-sri-anand-kumar-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-13T22:14:05.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-bang-2015-14-m-s-chikodi-taluka-mahila-supplementary-nutriation-production-centre-belgaum-pr-cit-belgaum</loc>
               <lastmod>2025-04-13T22:07:05.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5332-mum-2014-14-ito-5-1-2-mumbai-genesis-trading-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:21:05.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-chny-2015-14-toll-india-logistics-p-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:01.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-chny-2015-14-k-balasubramaniam-attur-ito-salem</loc>
               <lastmod>2025-04-12T18:35:02.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2507-pun-2012-14-igate-computer-systems-ltd-pune-acit-circle-4-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-pun-2015-14-assistant-commissioner-of-income-tax-nagar-urban-co-op-bank-ltd-ahmednagar</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2167-pun-2014-14-sandeep-ramniwas-agrawal-jalna-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-pun-2014-14-savita-prakashchand-modi-dhule-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2250-pun-2014-14-m-s-nasik-road-deolali-vyapari-sahakari-bank-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-pun-2013-14-mercedes-benz-india-private-limited-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-pun-2014-14-income-tax-officer-nabaji-pralhad-kalbhor-pune</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-pun-2014-14-m-s-ajanta-infrastructure-ltd-aurangabad-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-pun-2014-14-dharrit-yogen-shah-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-pun-2014-14-anagha-shirish-jaitpal-ratnagiri-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-pun-2014-14-income-tax-officer-a-p-m-c-krushi-utpanna-bazar-samittee-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-pun-2015-14-nashik-capital-amp-financial-services-pvt-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-pun-2014-14-assistant-commissioner-of-income-tax-late-shri-nirmal-madangopal-dhoot-aurangabad</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-pun-2014-14-m-s-prasun-developers-pune-joint-commisssioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-57-pun-2014-23-mercedes-benz-india-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-179-ahd-2014-23-the-arbuda-credit-co-op-society-ltd-banaskantha-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-114-ahd-2010-23-nirma-credit-amp-capital-limited-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-87-ahd-2011-23-shri-rajni-r-varma-huf-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-123-ahd-2012-23-shri-somabhai-a-prajapati-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-ahd-2016-24-ahmedabad-urban-development-authority-ahmedabad-asstt-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-kol-2016-24-narasinghapur-nibedita-educational-society-amp-social-welfare-murshidabad-cit-kolkata-xxi-kolkata-kolkata</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1070-chandi-2012-14-acit-chandigarh-sh-rajan-dhir-parwanoo</loc>
               <lastmod>2025-04-18T21:08:04.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-del-2016-14-ram-kanwar-rana-hisar-ito-hisar</loc>
               <lastmod>2025-04-18T17:35:52.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-del-2016-14-raghubir-singh-panghal-hisar-ito-hisar</loc>
               <lastmod>2025-04-18T17:35:52.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2828-del-2014-14-sh-ambrish-jain-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-18T17:42:51.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2928-del-2014-14-sh-om-parkash-sangwan-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:42:51.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6913-mum-2014-14-jashvant-c-raval-mumbai-asst-cit-11-2-mumbai</loc>
               <lastmod>2025-04-19T12:36:26.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3874-mum-2014-14-asst-cit-tds-2-2-mumbai-allied-media-network-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T15:14:04.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4740-mum-2011-14-acit-12-1-mumbai-k-j-construction-company-mumbai</loc>
               <lastmod>2025-04-14T15:14:04.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-pun-2015-14-chandra-prakash-foundation-pune-commissioner-of-income-tax-exemptions</loc>
               <lastmod>2025-04-13T23:56:04.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-kol-2013-14-d-c-i-t-cir-1-kolkata-kolkata-m-s-teenlok-advisory-services-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-13T21:00:03.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-kol-2014-14-ito-wd-1-4-durgapur-durgapur-mukherjee-amp-chatterjee-enterprise-durgapur</loc>
               <lastmod>2025-04-13T21:00:05.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-kol-2015-14-prankrishna-bag-purba-medinipur-ito-wd-3-haldia-haldia</loc>
               <lastmod>2025-04-13T21:21:01.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ind-2016-14-shri-sandeep-bhargav-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-22T02:22:42.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-hyd-2015-14-t-ramesh-warangal-hyderabad-acit-central-circle-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T14:08:26.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-hyd-2014-14-dy-cit-central-circle-1-hyderabad-dr-t-ramesh-hanamkonda</loc>
               <lastmod>2025-04-21T14:08:26.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3608-mum-2010-14-dcit-36-mumbai-sumer5-corporation-mumbai</loc>
               <lastmod>2025-04-12T22:14:08.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-chny-2016-24-dr-s-muthian-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:56:07.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6579-mum-2014-14-ddit-it-1-1-mumbai-haresh-s-talreja-mumbai</loc>
               <lastmod>2025-04-12T21:35:02.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-ahd-2013-14-the-ito-ward-7-1-ahmedabad-shri-janak-niranjan-shah-ahmedabad</loc>
               <lastmod>2025-04-14T02:14:08.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-ahd-2012-14-the-acit-circle-4-ahmedabad-invida-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:03.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-ahd-2012-14-the-acit-circle-4-ahmedabad-m-s-invida-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:03.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-ahd-2012-14-the-acit-vapi-circle-vapi-m-s-deluxe-kraft-board-pvt-ltd-vapi</loc>
               <lastmod>2025-04-14T01:56:01.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2494-ahd-2012-14-the-acit-osd-circle-9-ahmedabad-m-s-new-arbuda-builders-ahmedabad</loc>
               <lastmod>2025-04-13T08:00:00.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1254-mum-2015-14-somnath-k-landge-navi-mumbai-ito-22-3-4-navi-mumbai</loc>
               <lastmod>2025-04-13T04:00:11.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-bil-2013-16-dy-commissioner-of-income-tax-circle-2-1-bilaspur-cg-m-s-shakti-construction-bilaspur-cg</loc>
               <lastmod>2025-04-21T05:57:32.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-bil-2014-14-dy-c-i-t-2-1-raipur-cg-m-s-kishore-atlani-raipur-cg</loc>
               <lastmod>2025-04-21T06:57:30.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-bil-2014-14-chhattisgarh-rajya-gramin-bankl-chhuri-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-bil-2014-14-new-chhattigarh-gramin-bank-kawardha-c-g-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-bil-2014-14-chhattisgarh-gramin-bank-janjgir-champa-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-bil-2013-14-ito-bastar-cg-shri-mohar-jha-bastar-cg</loc>
               <lastmod>2025-04-21T06:57:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6454-del-2012-14-avl-india-software-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:56:51.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-del-2012-14-icc-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:56:52.028Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5522-del-2015-14-m-s-jaipuria-infrastructure-developers-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:35:30.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-bil-2015-24-pritam-gandhi-bilaspur-cg-ito-ward-1-2-bilaspur-cg</loc>
               <lastmod>2025-04-21T19:22:27.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-bil-2015-24-d-c-i-t-2-1-raipur-m-s-parthavi-construction-raipur</loc>
               <lastmod>2025-04-21T19:22:27.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-191-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-shri-mahesh-r-varma-huf-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-321-ahd-2012-16-the-acit-central-circle-2-2-ahmedabad-shri-somabhai-a-prajapati-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-jab-2016-16-tirath-prasad-gupta-dy-cit-circle</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ind-2016-14-m-s-raj-properties-indore-the-dcit-5-1-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-ind-2016-14-m-s-jagran-publication-p-ltd-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ind-2015-14-shri-shravan-kumar-sogani-ujjain-the-acit-1-1-ujjain</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-coch-2012-14-the-payyannur-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-coch-2013-14-the-pattuvam-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6534-del-2013-14-acit-new-delhi-m-s-khattar-auto-india-pvt-ltd-new-delhi</loc>
               <lastmod>2024-10-23T14:56:49.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6283-del-2013-14-ito-new-delhi-m-s-toyo-ink-pvt-ltd-new-delhi</loc>
               <lastmod>2024-10-23T14:56:49.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-jab-2013-14-m-s-r-k-rai-a-c-i-t-1-1-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-jab-2014-14-regional-p-f-commissioner-employess-income-tax-officer-tds-i</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-jab-2014-14-regional-p-f-commissioner-employess-income-tax-officer-tds-i</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-jab-2012-14-ito-jabalpur-shri-sanjay-kumar-kakwani-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-jab-2015-14-m-s-gridharilal-kanchhedilal-kathal-income-tax-officer-ward-1-3</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-jab-2014-14-regional-p-f-commissioner-employess-income-tax-officer-tds-i</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-jab-2014-14-rjendra-kumar-gupta-income-tax-officer-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-jab-2014-14-ram-kumar-meghani-income-tax-officer-ward-i</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jab-2016-14-m-s-sharma-brothers-income-tax-officer</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-jab-2015-14-m-s-prism-cement-ltd-unit-1-dy-commissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-jab-2015-14-m-s-prism-cement-ltd-unit-1-dy-commissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-jab-2015-14-general-manager-assistant-commisioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-jab-2015-14-bharat-snchar-nigam-limited-dy-comissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-jab-2016-14-jawaharlal-nehru-krishi-vishwavidayalaya-jabalpur-joint-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-jab-2015-14-shri-anil-virani-income-tax-officer-ward-1-3</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-jab-2016-14-mp-rural-road-development-authorioty-piu-sidhi-assistant-commisioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-jab-2016-14-jawaharlal-nehru-krishi-vishwavidayalaya-jabalpur-joint-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-jab-2014-14-smt-roshni-jain-assistant-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-jab-2014-14-smt-bharti-patni-w-o-shri-late-ashok-patni-commissioner-of-income-tax-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-jab-2012-14-pratap-rai-ahuja-acit</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-jab-2016-14-krishi-upaj-mandi-samati-deputy-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-jab-2016-14-m-s-nahta-jwellers-income-tax-officer-seoni</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-jab-2016-14-assistant-commissioner-of-income-tax-satna-m-s-birla-ericssion-optical-limited</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-jab-2016-14-shri-satish-ranjan-dubey-jabalpur-income-tax-officer-ward-1-2-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-jab-2015-14-income-tax-officer-ward-1-m-s-hanuman-jewellers</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-jab-2015-14-m-s-m-s-constructions-income-tax-officer-ward-2-1</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-jab-2015-14-smt-amita-fouzdar-income-tax-officer-2</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-jab-2014-14-manoj-kumar-chawara-huf-income-tax-officer-2</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-jab-2013-14-shri-anurag-soni-jabalpur-income-tax-officer-jabalpur</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-jab-2013-14-shri-ashok-shankar-jha-jabalpur-income-tax-officer-jabalpur</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-jab-2015-14-smt-sharda-bai-grawal-income-tax-officer-itarsi</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-jab-2006-14-acit-satna-m-s-birla-ericsson-optical-limited</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-jab-2013-14-deputy-commissioner-of-income-tax-tds-jabalpur-flourish-securities-amp-finance-pvt-ltd</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-ind-2014-14-m-s-lilasons-infrastructure-pvt-ltd-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-ind-2015-14-shri-praveen-navneetlal-mahajan-khargone-the-ito-khargone</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-145-del-2015-23-sh-vinod-kashyap-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-179-del-2015-23-m-s-ganpati-sugar-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1406-ahd-2012-14-the-acit-circle-1-bhavnagar-shri-aniruddhsinh-r-gohil-bhavnagar</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1971-del-2014-14-m-s-norma-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T22:29:41.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-del-2012-14-ito-new-delhi-m-s-gazipur-properties-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T22:29:41.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-ind-2015-14-smt-sunaina-sharma-bairagi-dewas-the-ito-dewas</loc>
               <lastmod>2025-04-22T00:57:42.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ind-2015-14-smt-sunaina-sharma-bairagi-dewas-the-ito-dewas</loc>
               <lastmod>2025-04-22T00:57:42.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-del-2014-14-m-s-milestone-realtors-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:50:37.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-del-2014-14-ito-new-delhi-m-s-supermax-laboratories-dehradun</loc>
               <lastmod>2025-04-21T22:08:47.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-asr-2016-14-sh-mukul-rishi-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-asr-2015-14-m-s-nova-publication-jalandhar-the-addl-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-asr-2014-14-smt-malti-gupta-jalandhar-the-joint-commissioner-of-income-tax-phagwara</loc>
               <lastmod>2025-04-14T03:07:06.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-asr-2013-14-the-assistant-commissioner-of-income-tax-jalandhar-m-s-sutlej-service-station-p-ltd-nawanshahr</loc>
               <lastmod>2025-04-14T03:07:07.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-asr-2013-14-the-assistant-commissioner-of-income-tax-jalandhar-m-s-sutlej-service-station-p-ltd-nawanshahr</loc>
               <lastmod>2025-04-14T03:07:07.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-asr-2015-14-shri-sanjeev-kumar-s-o-shri-sushil-kumar-pathankot-the-income-tax-office-pathankot</loc>
               <lastmod>2025-04-14T03:14:04.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-ahd-2013-14-karnavati-safe-vaults-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2025-04-12T23:07:03.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ahd-2013-14-shri-ketan-manharbhai-daruwala-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2025-04-12T23:07:04.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2013-14-smt-bhartiben-manharlal-daruwala-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2025-04-12T23:07:04.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-ahd-2014-14-the-acit-b-k-circle-palanpur-the-arbuda-credit-co-op-society-ltd-banaskantha</loc>
               <lastmod>2025-04-12T23:07:04.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-ahd-2013-14-the-ito-ward-8-4-ahmedabad-vintron-insurance-services-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T23:14:00.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-2008-14-shri-chetanbhai-prahladbhai-patel-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2025-04-12T23:14:01.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-831-kol-2013-14-nirmalendu-goswami-deceased-legal-heir-radha-priya-goswami-son-burdwan-i-t-o-wd-2-10-asansol-asansol</loc>
               <lastmod>2025-04-19T14:29:10.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-kol-2015-24-rabindra-kumar-khedia-huf-purulia-ito-wd-3-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T18:21:06.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-asr-2015-14-m-s-gna-axles-ltd-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:21:34.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-asr-2015-14-m-s-gna-udyog-ltd-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:21:34.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ind-2016-14-m-s-pradeep-industries-khandwa-the-acit-khandwa</loc>
               <lastmod>2025-04-20T20:08:27.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ind-2016-14-shri-jatin-patel-legal-heir-to-deceased-chhotubhai-patel-khandwa-the-ito-khandwa</loc>
               <lastmod>2025-04-20T20:08:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ind-2016-14-shri-ram-babu-singh-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-20T12:22:23.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ind-2016-14-shri-ram-babu-singh-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-20T12:22:23.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-asr-2013-14-m-s-improvement-trust-bathinda-the-asstt-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-20T17:15:26.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2295-del-2001-14-jcit-special-range-10-progressine-commercial-enterprises-ltd</loc>
               <lastmod>2025-04-18T15:07:56.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5209-del-2013-14-m-s-pearls-buildwell-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6191-del-2013-14-m-s-pragati-finsec-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-del-2014-14-shri-gaurav-malhotra-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T19:43:00.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-del-2015-14-shri-rajesh-kumar-meerut-ito-meerut</loc>
               <lastmod>2025-04-18T17:00:50.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5215-del-2013-14-rec-power-distribution-company-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-del-2013-14-m-s-goyal-mg-gases-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:36:41.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-coch-2013-14-the-valapattanam-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-coch-2013-14-narath-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-coch-2013-14-the-kadachira-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-jpr-2014-14-lalit-kumar-hundia-jaipur-acit-osd-jaipur</loc>
               <lastmod>2025-04-22T05:29:40.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2380-kol-2013-14-i-t-o-wd-8-3-kolkata-kolkata-m-s-polar-pharma-india-ltd-kolkata</loc>
               <lastmod>2025-04-13T23:14:01.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-kol-2013-14-mstc-limited-kolkata-jcit-osd-cit-i-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:08.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-kol-2014-14-dcit-circle-7-kolkata-kolkata-m-s-world-wide-safety-p-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:00:10.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2490-kol-2013-14-sri-suresh-karmakar-siliguri-d-c-i-t-cc-xxviii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:00.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-kol-2013-14-rajib-saha-kolkata-dcit-circle-40-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:00.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2732-kol-2013-14-m-s-bhalgo-drillings-pvt-ltd-kolkata-income-tax-officer-ward-3-4-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:01.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-176-del-2015-23-m-s-exl-service-com-india-pvt-ltd-new-delhi-dcit-ltu-new-delhi</loc>
               <lastmod>2025-04-14T09:42:07.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-165-bang-2015-23-m-s-novo-nordisk-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2022-04-07T06:24:20.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-asr-2015-14-sh-sameer-aggarwal-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T03:35:30.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-asr-2015-14-the-secretary-hoshiarpur-the-income-tax-officer-tds-jalandhar</loc>
               <lastmod>2025-04-16T03:28:28.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-asr-2015-14-the-secretary-hoshiarpur-the-income-tax-officer-tds-jalandhar</loc>
               <lastmod>2025-04-16T03:28:28.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-del-2013-14-m-s-microsoft-india-r-amp-d-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:35:46.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-kol-2013-14-mr-gautam-mitra-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-kol-2013-14-smt-kalyani-kumar-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-kol-2013-14-smt-smita-chatterjee-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-kol-2013-14-v2-retail-limited-formerly-known-as-vishal-retail-ltd-kolkata-j-c-i-t-osd-under-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-kol-2011-14-eih-limited-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:34.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-kol-2015-24-m-s-ashirbad-enterprise-kolkata-ito-wd-49-4-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-coch-2015-14-m-s-atholy-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T05:50:35.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-coch-2015-14-sri-joseph-philip-cochin-the-ito-ernakulam</loc>
               <lastmod>2025-04-21T07:15:30.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4974-del-2014-14-ito-new-delhi-mr-vivek-gupta-new-delhi</loc>
               <lastmod>2025-04-18T12:01:34.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7094-del-2014-14-cane-development-council-khatauli-gorakhpur-dcit-muzaffarnagar</loc>
               <lastmod>2025-04-18T12:01:35.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-del-2016-14-raj-rishi-sharma-rohtak-ito-rohtak</loc>
               <lastmod>2025-04-18T12:01:35.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5863-del-2014-14-adit-new-delhi-sh-sanjiv-ghai-new-delhi</loc>
               <lastmod>2025-04-18T12:01:36.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-ahd-2011-14-m-s-checkmate-service-pvt-ltd-ahmedabad-the-acit-circle-2-1-baroda</loc>
               <lastmod>2025-04-17T03:07:36.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ahd-2016-14-abhisheksinh-fatehsinh-chauhan-silvassa-the-income-tax-officer-ward-1-vapi</loc>
               <lastmod>2025-04-17T03:56:28.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2361-ahd-2012-14-shri-kiran-vadilal-shah-himatnagar-the-income-tax-officer-s-k-ward-3-himatnagar</loc>
               <lastmod>2025-04-17T03:14:31.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3814-del-2014-14-m-s-madhusudan-fiber-goods-p-ltd-ghaziabad-acit-new-delhi</loc>
               <lastmod>2025-04-21T22:36:34.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3949-del-2014-14-ito-new-delhi-sh-inderpal-singh-sahni-new-delhi</loc>
               <lastmod>2025-04-21T22:01:38.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-jpr-2016-24-liyaqat-ali-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-jpr-2014-14-ito-jaipur-anurag-sharma-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-jpr-2014-14-dcit-jaipur-autolite-india-ltd-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-jpr-2015-14-savitri-devi-agarwal-kishangarh-ito-kishangarh</loc>
               <lastmod>2025-04-22T05:15:33.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-chny-2016-14-dcit-coimbatore-deffree-engineering-private-limited-coimbatore</loc>
               <lastmod>2025-04-12T07:49:03.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1867-chny-2015-14-dcit-chennai-rk-powergen-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:49:06.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-chny-2015-14-dcit-chennai-rk-powergen-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:49:06.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1826-chny-2015-14-dcit-chennai-isc-investment-amp-finance-private-limited-chennai</loc>
               <lastmod>2025-04-12T07:49:04.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4268-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4267-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4260-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-mum-2012-14-dcit-2-1-mumbai-dighi-port-ltd-mumbai</loc>
               <lastmod>2025-04-15T22:56:26.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2318-chny-2015-14-aashish-d-mehta-chennai-dcit-chennai</loc>
               <lastmod>2025-04-13T04:14:03.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2137-chny-2015-14-s-p-nandakumar-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T15:21:00.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2287-del-2014-14-dcit-new-delhi-m-s-jindal-industries-ltd-hisar</loc>
               <lastmod>2025-04-19T11:29:00.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6060-del-2012-14-zeon-lifesciences-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:29:01.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4107-del-2013-14-pradip-krishen-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2449-del-2013-14-poonam-aggarwal-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-del-2014-14-raj-thakur-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-hyd-2015-14-acit-circle-16-2-hyd-hyderabad-t-venkat-ram-reddy-hyd-hyderabad</loc>
               <lastmod>2025-04-19T08:42:49.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-hyd-2016-14-dcit-central-circle-3-2-hyd-hyderabad-hastha-agro-tech-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-bang-2015-14-c-g-uthappa-mysore-ito-mysore</loc>
               <lastmod>2025-04-17T11:56:45.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-lkw-2016-14-commercial-engineers-amp-body-builders-co-ltd-kanpur-dy-commissioner-of-income-tax-6-kanpur</loc>
               <lastmod>2025-04-15T19:21:22.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-lkw-2015-14-uttar-pradesh-drug-amp-pharmaceuticals-co-ltd-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-15T19:21:22.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-lkw-2016-14-m-s-amresh-mishra-trust-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:23.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-lkw-2016-14-m-s-hindustan-lever-limited-dy-commissioner-of-income-tax-tds-kanpur</loc>
               <lastmod>2025-04-15T19:21:23.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-lkw-2016-14-m-s-hindustan-lever-limited-dy-commissioner-of-income-tax-tds-kanpur</loc>
               <lastmod>2025-04-15T19:21:23.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7695-mum-2014-14-jaspinder-singh-kang-mumbai-dcit-26-2-mumbai</loc>
               <lastmod>2025-04-20T00:36:20.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-chny-2015-14-dcit-chennai-c-h-robinson-worldwide-freight-india-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T18:35:07.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-chny-2014-14-mangal-tech-park-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:28:04.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-chny-2014-14-rm-k-viswanatha-pillai-amp-sons-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:28:05.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-chny-2014-14-rm-k-visvanatha-pillai-amp-sons-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:28:05.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-chny-2014-14-rm-k-visvanatha-pillai-amp-sons-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:28:05.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-43-ahd-2014-23-shri-jignesh-n-thakor-ahmedabad-the-acit-central-circle-1-4-ahmedabad</loc>
               <lastmod>2025-04-21T05:08:31.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-mum-2016-14-mahesh-kumar-poddar-mumbai-ito-wd-26-2-2-mumbai</loc>
               <lastmod>2025-04-15T13:35:20.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-kol-2016-14-shri-tapan-krishna-pattanaik-kolkata-ddit-it-3-1-kolkata-kolkata</loc>
               <lastmod>2024-10-23T14:49:01.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-kol-2014-14-ito-ward-1-1-asansol-asansol-smt-lena-kaur-burnpur</loc>
               <lastmod>2024-10-23T14:49:01.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-ahd-2013-14-shri-mohanbhai-v-patel-nani-daman-the-income-tax-officer-vapi-ward-4-nani-daman</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-del-2014-14-steriplate-pvt-ltd-new-delhi-acit-faridabad</loc>
               <lastmod>2025-04-15T13:21:14.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-lkw-2015-14-dy-commissioner-of-income-tax-lucknow-shri-kripal-singh</loc>
               <lastmod>2025-04-15T18:56:22.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4483-mum-2014-14-prayas-writing-instruments-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-04-12T03:35:01.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chandi-2016-14-ram-ashish-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T13:01:12.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-chandi-2016-14-m-s-m-s-munjal-castings-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-20T13:01:13.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2470-ahd-2012-14-shri-dr-hiteshbhai-amichand-patel-himatnagar-the-dy-cit-s-k-circle-himatnagar</loc>
               <lastmod>2025-04-20T11:50:20.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-ahd-2013-14-smt-kokilaben-r-ramani-ahmedabad-the-income-tax-officer-ward-11-3-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:17.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-149-ahd-2013-23-shanti-exports-pvt-ltd-ahmedabad-the-dcit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:18.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-chandi-2016-14-mohan-lal-jain-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-20T13:01:13.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-chandi-2016-14-ito-ambala-smt-kulwinder-kaur-ambala</loc>
               <lastmod>2025-04-20T13:01:13.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-chandi-2016-14-m-s-saluja-fabrics-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T13:01:13.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-chandi-2016-14-m-s-saluja-international-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T13:01:13.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-chandi-2015-14-amandeep-s-o-sh-baru-ram-jind-ito-jind</loc>
               <lastmod>2025-04-20T13:01:14.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-chandi-2015-14-ashok-kumar-dhall-amp-sons-income-tax-officer-ludhiana</loc>
               <lastmod>2025-04-20T13:01:14.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-bang-2014-14-mr-parveez-rahim-khan-bangalore-income-tax-officer-ward-8-1-bangalore</loc>
               <lastmod>2025-04-20T13:15:13.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-hyd-2015-14-katam-krishna-goud-hyd-secunderabad-ito-ward-10-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:22.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-hyd-2016-14-st-croix-systems-india-pvt-ltd-hyd-hyderabad-ito-ward-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:23.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-865-mum-2015-14-kavita-marketing-p-ltd-mumbai-ito-wd-5-2-2-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-bang-2015-14-sri-g-ravikumar-hospet-dcit-bangalore</loc>
               <lastmod>2025-04-21T17:15:35.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-bang-2014-14-g-vanitha-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:36:28.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-bang-2014-14-m-s-vijaya-woven-sacks-pvt-ltd-mangalore-ito-mangalore</loc>
               <lastmod>2025-04-21T17:29:30.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-bang-2015-14-s-kiran-kumar-bangalore-i-t-o-bangalore</loc>
               <lastmod>2025-04-21T17:36:29.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-bang-2016-14-m-s-srinikraj-v-kataria-hubli-ito-hubli</loc>
               <lastmod>2025-04-21T15:29:39.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-kol-2013-14-m-s-vantage-suppliers-pvt-ltd-kolkata-c-i-t-i-kolkata-kolkata</loc>
               <lastmod>2025-04-21T15:15:34.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-del-2010-14-ito-new-delhi-m-s-laxman-industrial-resources-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:14:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5478-del-2015-14-naresh-sharma-faridabad-ito-faridabad</loc>
               <lastmod>2025-04-14T10:00:07.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5494-del-2014-14-m-s-richmond-leisure-amp-hotels-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5873-del-2014-14-m-s-kulvinder-singh-kohli-huf-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:08.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5875-del-2014-14-sh-sudhir-vig-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:08.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2983-del-2014-14-acit-new-delhi-smt-pushpa-chaudhary-new-delhi</loc>
               <lastmod>2025-04-14T10:00:09.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-del-2016-14-sushil-kumar-jain-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:05.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5338-del-2014-14-uppal-motors-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:06.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4762-del-2014-14-mr-gurmukh-singh-bali-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-15T16:14:19.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-chny-2015-14-keyaram-developers-and-hotels-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:42:05.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1923-chny-2013-14-sicagen-india-ltd-chennai-the-addl-cit-chennai</loc>
               <lastmod>2025-04-12T09:28:02.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-mum-2016-14-dcit-e-2-1-mumbai-society-of-the-servant-of-the-holy-spirit-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5462-mum-2012-14-darshana-b-doshi-mumbai-a-c-i-t-circle-13-3-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-mum-2014-14-dcit-4-1-mumbai-darashaw-amp-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-mum-2014-14-darashaw-amp-company-p-ltd-mumbai-addl-cit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-chny-2014-14-vil-international-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:28:05.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-chny-2016-14-ito-ooty-guruensey-estates-the-nilgiris</loc>
               <lastmod>2025-04-12T13:28:03.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-chny-2014-14-acit-chennai-s-ravindranathan-chennai</loc>
               <lastmod>2025-04-12T13:35:03.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-chny-2015-14-m-nandhini-vellore-addl-cit-madurai</loc>
               <lastmod>2025-04-12T13:35:03.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-pun-2014-14-smt-sangeeta-sanjay-ghule-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:03.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-pun-2014-14-smt-minakshi-d-ghule-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:03.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2021-pun-2014-14-income-tax-officer-m-s-mauli-steel-pvt-ltd-jalna</loc>
               <lastmod>2025-04-13T17:56:04.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-pun-2015-14-satish-satyanarayan-dandnaik-osmanabad-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:06.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-pun-2015-14-income-tax-officer-late-shri-vasantrao-s-pingale-through-l-h-pramod-v-pingale-amp-rajendra-v-pingale-dhule</loc>
               <lastmod>2025-04-13T18:00:17.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-pun-2015-14-late-shri-vasantrao-s-pingale-through-l-h-pramod-v-pingale-amp-rajendra-v-pingale-dhule-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:17.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7122-mum-2014-14-acit-25-2-mumbai-jagdish-master-huf-mumbai</loc>
               <lastmod>2025-04-21T00:09:15.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7667-mum-2013-14-acit-19-2-mumbai-jenifer-noshir-sanjana-mumbai</loc>
               <lastmod>2025-04-21T00:09:15.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-mum-2015-14-merwyn-elies-dmello-thane-acit-cir-2-thane</loc>
               <lastmod>2025-04-19T21:22:13.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6701-mum-2014-14-ito-it-3-1-mumbai-kaustubh-hari-kanade-mumbai</loc>
               <lastmod>2025-04-19T22:01:07.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-bil-2015-14-chhattisgarh-gramin-bank-pathariya-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-bil-2015-14-chhattisgarh-gramin-bank-sariya-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-bil-2015-14-chhattisgarh-gramin-bank-bilaspur-cg-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-pun-2014-14-m-s-sindhurg-zilla-rajya-sarkari-karmachari-sahakari-pat-sanstha-maryadit-sindhudurg-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:00.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-pun-2015-14-m-s-mahednrakumar-amp-bros-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:22.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-pun-2015-14-assistant-commissioner-of-income-tax-shri-arjun-dada-kharate-nashik</loc>
               <lastmod>2025-04-13T18:00:22.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-pun-2014-14-m-s-g-g-associates-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:24.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-pun-2015-14-income-tax-officer-m-s-kamal-mahila-nagari-sahkari-patsanstha-maryadit-raigad</loc>
               <lastmod>2025-04-13T18:00:25.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-pun-2015-14-income-tax-officer-jai-tuljabhavani-sahakari-patpedhi-maryadit-ltd-raigad</loc>
               <lastmod>2025-04-13T18:00:25.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-pun-2015-14-m-s-j-j-chaudhary-and-co-jalgaon-pr-commissioner-of-income-tax-2</loc>
               <lastmod>2025-04-14T04:21:03.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-pun-2007-14-aruna-prakash-l-addha-nashik-acit-central-circle-1-nashik-nashik</loc>
               <lastmod>2025-04-14T04:21:03.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-pun-2007-14-dcit-central-circle-i-nashik-m-s-prakash-construwell-pvt-ltd-nashik</loc>
               <lastmod>2025-04-14T04:21:02.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-pun-2014-14-arun-pitamber-sheth-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T04:21:00.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-mum-2013-14-asha-srichand-raheja-mumbai-ito-16-1-1-mumbai</loc>
               <lastmod>2025-04-12T09:00:11.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1773-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:05.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:05.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1770-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1769-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6408-mum-2012-14-first-advantage-p-ltd-mumbai-addl-cit-rg-9-1-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-ahd-2013-14-aaryavart-commodities-pvt-ltd-ahmedabad-the-cit-a-apos-bad-i-ahmedabad</loc>
               <lastmod>2025-04-16T07:21:25.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-437-ahd-2012-16-the-acit-central-circle-1-3-ahmedabad-saumya-construction-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:18.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-ahd-2016-14-the-gujarat-state-co-op-consumer-federation-ltd-ahmedabad-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:18.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-hyd-2015-14-srinivas-sashidhar-chaganty-hyd-hyderabad-ito-ward-2-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:01:08.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-hyd-2015-14-y-s-vidya-reddy-hyd-hyderabad-dcit-circle-16-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:56:51.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-chny-2016-14-acit-chennai-tvs-capital-fund-limited-chennai</loc>
               <lastmod>2025-04-12T07:14:05.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2187-chny-2013-14-m-s-chettinad-international-coal-terminal-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T07:14:05.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-chny-2016-14-ito-chennai-s-lakshmi-bangalore</loc>
               <lastmod>2025-04-12T08:28:10.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-pun-2015-24-mrs-aruna-j-kapse-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:14:01.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-856-pun-2014-14-shripad-sharad-mule-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T00:00:01.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-mum-2016-14-rasiklal-hiralal-amp-co-p-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6757-mum-2012-14-acit-19-3-mumbai-ramdarsh-ramkishun-vishwakarma-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-chandi-2015-14-m-s-highway-industires-ltd-ludhiana-asstt-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-14T10:21:00.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-hyd-2015-14-dq-entertainment-international-ltd-hyderabad-hyderabad-acit-circle-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:21:05.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-655-ahd-2011-16-shri-kiranbhai-uttamchand-shah-gandhinagar-the-acit-gnr-circle-gandhinagar</loc>
               <lastmod>2025-04-20T11:43:16.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-ahd-2013-14-m-s-bhagyodaya-pulse-amp-rice-mill-anand-the-cit-i-baroda</loc>
               <lastmod>2025-04-20T11:43:16.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ahd-2011-14-m-s-hcp-design-and-project-mgt-ltd-ahmedabad-the-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:16.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1892-chny-2015-14-kanchipuram-vaniga-vaisya-dharma-paripalana-sangam-chennai-cit-chennai</loc>
               <lastmod>2025-04-12T12:28:00.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-chny-2014-14-k-sivakumar-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:02.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-chny-2014-14-k-sivakumar-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:02.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-bang-2010-14-khoday-eshwarsa-amp-sons-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-21T10:29:37.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-chny-2016-14-united-metal-industries-chennai-acit-chennai</loc>
               <lastmod>2025-04-21T12:50:53.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-jpr-2014-14-acit-alwar-khandelwal-jewellers-alwar</loc>
               <lastmod>2025-04-22T06:16:14.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-jpr-2013-14-abhimanyu-singh-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T06:16:14.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3704-del-2014-14-m-s-vishesh-overseas-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3751-del-2014-14-sh-prem-kaur-bhangoo-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4142-del-2014-14-pooja-bansal-faridabad-ito-faridabad</loc>
               <lastmod>2025-04-21T21:22:56.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3876-del-2014-14-m-s-supreme-placement-services-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T21:36:45.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-202-del-2013-23-m-s-basant-projects-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T05:14:44.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6651-mum-2013-14-jasubhai-business-services-p-ltd-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-04-14T14:56:07.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2577-kol-2013-14-m-s-action-enclaves-pvt-ltd-kolkata-commissioner-of-income-tax-ii-kolkata-kolkata</loc>
               <lastmod>2025-04-21T15:57:34.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-bil-2016-14-shri-rajkumar-agrawal-korba-cg-the-deputy-commissioner-of-income-tax-korba-cg</loc>
               <lastmod>2025-04-21T06:23:06.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-bil-2016-14-shri-rajkumar-agrawal-korba-cg-the-dy-commissioner-of-income-tax-korba-cg</loc>
               <lastmod>2025-04-21T06:23:06.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-bil-2014-14-i-t-o-ward-2-4-raipur-shri-ashwin-jaggi-raipur-cg</loc>
               <lastmod>2025-04-21T06:23:02.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-263-del-2014-23-m-s-metro-management-service-pvt-ltd-nagpur-dcit-new-delhi</loc>
               <lastmod>2025-04-21T04:29:25.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5387-mum-2013-14-ito-wd-1-1-kalyan-alpesh-bhagwanji-gada-thane</loc>
               <lastmod>2025-04-21T06:16:09.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-bil-2014-14-the-dy-cit-central-circle-raipur-cg-spin-packaging-ltd-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:09:23.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3584-mum-2014-14-aditya-bila-money-mart-ltd-mumbai-dcit-tds-1-1-mumbai</loc>
               <lastmod>2025-04-21T06:16:06.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-hyd-2013-14-medinomics-health-care-private-limited-hyderabad-acit-circle-16-2-hyderabad</loc>
               <lastmod>2025-04-16T04:00:26.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-hyd-2016-14-sree-seetha-ramachandra-swamy-temple-hanumakonda-hyderabad-cit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-16T04:07:24.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3858-del-2014-14-ito-new-delhi-shri-sanjeev-dania-delhi</loc>
               <lastmod>2025-04-16T10:56:30.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-hyd-2012-14-acit-central-circle-2-hyderabad-shri-p-madhusudan-reddy-hyderabad</loc>
               <lastmod>2025-04-19T06:15:26.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-hyd-2016-14-dcit-circle-16-1-hyd-hyderabad-natural-chemical-products-p-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:26.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-ind-2016-14-shri-mohanlal-s-o-devnarayan-choudhary-dewas-the-ito-1-2-ujjain</loc>
               <lastmod>2025-04-13T18:28:02.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ind-2015-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-ind-2015-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-ind-2015-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-chny-2016-14-tvs-logistics-services-ltd-madurai-dcit-madurai</loc>
               <lastmod>2025-04-12T19:28:04.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1692-chny-2014-14-dcit-chennai-technical-stampings-automotive-ltd-sriperambudur</loc>
               <lastmod>2025-04-12T19:28:06.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-mum-2014-14-pharmalab-engineering-india-p-ltd-mumbai-asst-cit-10-3-mumbai</loc>
               <lastmod>2025-04-13T19:49:08.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3917-mum-2013-14-concord-enviro-systems-p-ltd-mumbai-acit-cc-10-mumbai</loc>
               <lastmod>2025-04-13T19:49:08.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-ind-2016-14-shri-devendra-singh-yadav-ujjain-the-ito-2-1-ujjain</loc>
               <lastmod>2025-04-13T18:28:01.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-ind-2016-14-shri-ghanshyam-rathore-ujjain-the-acit-2-1-ujjain</loc>
               <lastmod>2025-04-13T18:28:01.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2016-14-shri-ravi-bhargava-indore-the-ito-4-4-indore</loc>
               <lastmod>2025-04-13T18:28:01.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-ind-2016-14-shri-awadhesh-bitthariya-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ind-2016-14-shri-kailashchand-agrawal-indore-the-ito-5-3-indore</loc>
               <lastmod>2025-04-13T18:28:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-ind-2016-14-shri-premswaroop-khandelwal-indore-the-ito-4-2-indore</loc>
               <lastmod>2025-04-13T18:28:01.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-viz-2013-14-sri-ramachandra-mutually-aided-co-operative-credit-society-ltd-jangareddigudem-the-cit-a-11-mumbai-camp-office-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-viz-2012-14-the-ito-ward-2-bhimavaram-bhimavaram-shri-penmetsa-krishnama-raju-bhimavaram</loc>
               <lastmod>2025-07-10T06:43:47.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-mum-2007-14-adit-it-3-2-mumbai-m-s-barclays-bank-plc-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1728-mum-2007-14-m-s-barclays-bank-plc-mumbai-ddit-i-t-3-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-coch-2016-24-m-s-alukkas-jewellery-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-del-2014-14-m-s-oks-span-tech-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6087-del-2013-14-m-s-narendra-polychem-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-del-2014-14-dcit-new-delhi-m-s-il-amp-fs-environmental-infrastructure-and-services-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-del-2012-14-gulshan-polyols-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-del-2012-14-gulshan-polyols-ltd-new-delhi-i-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-del-2015-23-m-s-il-amp-fs-environmental-infrastructure-and-services-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-chandi-2016-14-arpana-bains-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9165-mum-2004-14-the-ddit-it-3-2-m-s-larsen-amp-toubro-ltd</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9163-mum-2004-14-the-ddit-it-3-2-m-s-larsen-amp-toubro-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9275-mum-2004-14-m-s-larsen-amp-toubro-ltd-the-dy-dit-it-1-2</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7515-mum-2011-14-shivshakti-transport-sangh-thane-i-t-o-wd-1-panvel</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3123-mum-2014-14-ito-tds-3-5-mumbai-vikram-singh-shah-navi-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-coch-2016-14-the-acit-kollam-paravur-snv-regional-co-op-bank-ltd-kollam</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-coch-2015-14-m-s-eurotech-maritime-academy-cochin-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-coch-2016-14-m-s-the-eramala-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-coch-2016-14-m-s-the-eramala-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-coch-2013-14-kannur-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-coch-2013-14-ito-trivandrum-m-s-oberon-edifices-and-estate-p-ltd-trivandrum</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-coch-2014-14-m-s-keezhedath-traders-tirur-the-ito-tirur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-coch-2014-14-pattuvam-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-coch-2014-14-the-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-coch-2014-14-the-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-coch-2014-14-kuttiyeri-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-del-2016-14-m-s-aspect-software-inc-new-delhi-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-del-2012-14-acit-new-delhi-shri-gautam-gupta-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4321-mum-2013-14-acit-25-1-mumbai-chirag-construction-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-mum-2013-14-acit-cir-2-thane-nobokumar-k-manna-thane</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5105-mum-2009-14-deepak-classes-dadar-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6730-mum-2013-14-the-the-mahalakshmi-glass-works-p-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8953-mum-2010-14-agarwal-metals-amp-alloys-mumbai-addl-cit-rg-14-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-mum-2013-14-m-b-infotech-p-ltd-mumbai-ito-6-3-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-mum-2013-14-nareshkumar-p-solanki-mumbai-ito-wd-22-2-3-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-mum-2013-14-mehraj-r-merchant-mumbai-ito-wd-19-3-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-mum-2015-14-royal-rich-developers-p-ltd-mumbai-dcit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-mum-2015-14-dcit-cen-cir-2-4-mumbai-ajmera-cement-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7033-mum-2014-14-mukesh-d-dedhia-navi-mumbai-acit-cen-cir-23-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7054-mum-2013-14-ito-19-2-4-mumbai-manoj-hirji-visaria-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7182-mum-2013-14-m-r-productions-p-ltd-mumbai-ito-wd-11-1-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5469-mum-2006-14-sri-madan-i-jain-mumbai-dcit-cir-4-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2396-mum-2011-14-dcit-16-3-mumbai-bhakti-impex-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6495-mum-2013-14-dcit-cir-3-1-mumbai-export-credit-guarangee-corporation-of-india-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6484-mum-2014-14-homecare-retail-marts-p-ltd-mumbai-asst-cit-cir-6-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-del-2007-14-dcit-circle-12-1-g-e-capital-services-india</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-del-2014-14-m-s-luxottica-india-eyewear-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5116-del-2013-14-m-s-j-r-modi-finance-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5384-del-2010-14-m-s-konark-telelinks-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-del-2016-14-mr-gopal-dixit-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4541-del-2010-14-dcit-new-delhi-m-s-lease-plan-fleet-management-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3549-del-2009-14-dcit-new-delhi-m-s-landbase-india-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5262-del-2010-14-edag-engineering-amp-design-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-del-2012-14-mrs-vrinda-suri-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3491-del-2011-14-m-s-paliwal-overseas-ltd-panipat-acit-panipat</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-chny-2015-23-srs-thanga-nagai-maligai-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7433-mum-2013-14-sbi-dfhi-ltd-mumbai-asst-cit-rg-2-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-mum-2012-14-ashwin-khemka-mumbai-dcit-23-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-chny-2016-14-texmo-industries-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-chny-2009-14-m-s-chemplast-sanmar-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chny-2012-14-chemplast-sanmar-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-chny-2008-14-acit-chennai-chemplast-sanmar-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-chny-2016-14-margesan-hemanathan-gudiyatham-acit-vellore</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-chny-2016-14-avo-carbon-india-private-limited-chennai-dc-it-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chny-2015-14-comstar-automotive-technologies-private-limited-chengalput-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-chny-2013-14-a-sathyanarayana-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-chny-2015-14-acit-chennai-r-k-swamy-bbdo-p-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-chny-2013-14-acit-trichy-grama-vidiyal-trust-trichy</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-chny-2016-14-ych-logistics-india-private-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-chny-2016-14-dignity-innovations-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-chny-2015-14-star-investments-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-chny-2015-14-ito-chennai-dax-networks-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-chny-2015-14-ito-chennai-dax-networks-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2146-chny-2015-14-g-manimegalai-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-chny-2008-14-m-s-siemens-building-technologies-pvt-ltd-chennai-cit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-chny-2015-14-k-mohammed-abdullah-thanjavur-ito-thanjavur</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-chny-2015-14-k-r-santha-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-chny-2016-14-peri-software-solutions-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-chny-2016-14-evangelical-literature-service-chennai-ddit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-nag-2015-14-late-smt-radhikabai-meghe-mahila-shikshan-sanstha-nagpur-the-ito-ward-1-4-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-nag-2015-14-ito-ward-4-5-erstwhile-ito-ward-6-3-nagpur-m-s-nagpur-mehtar-vividh-uddeshiya-co-op-society-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-422-del-2012-23-m-s-biltech-building-elements-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-del-2014-14-opus-reality-development-ltd-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3398-del-2013-14-bal-kishan-garg-meerut-cit-meerut</loc>
               <lastmod>2025-07-10T12:05:38.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5800-del-2013-14-ito-meerut-dr-archana-sharma-meerut</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2147-del-2010-14-dcit-new-delhi-m-s-nokia-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5819-del-2013-14-ddit-e-new-delhi-m-s-accurate-education-amp-research-society-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3135-del-2012-14-dcit-new-delhi-m-s-harsh-international-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2930-del-2012-14-m-s-harsh-international-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2274-del-2014-14-dcit-new-delhi-m-s-hindustan-coca-cola-marketing-company-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4421-del-2013-14-badaun-zila-sehkari-bank-ltd-badaun-cit-moradabad</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-nag-2014-14-dy-c-i-t-cir-8-nagpur-shri-rajendra-kisanlal-sancheti-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-nag-2015-14-late-shri-vasant-c-girde-through-l-h-smt-vaishali-vasant-girde-nagpur-ito-ward-1-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-nag-2015-14-the-acit-akola-circle-akola-shri-shankar-balram-gurbani-akola</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-nag-2014-14-the-ito-ward-3-akola-m-s-samruddhi-developers-akola</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-nag-2015-14-d-c-i-t-amravati-circle-amaravati-the-jijau-commercial-co-operative-bankltd-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-nag-2015-14-acit-circle-1-nagpur-m-s-infospectrum-india-pvt-ltd-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-chandi-2016-14-ito-barnala-m-s-barnala-wines-barnala</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-chandi-2016-14-sh-ranjit-singh-aulakh-chandigarh-pr-commissioner-of-income-tax-1-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-chandi-2012-14-ashok-kumar-ahuja-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-chandi-2016-14-smt-anu-jethi-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6530-mum-2012-14-mumbai-waterfronts-centre-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2702-mum-2014-14-khandelwal-laboratories-p-ltd-mumbai-cit-6-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7320-mum-2013-14-nargis-mamdani-mumbai-ito-20-2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-mum-2013-14-bec-impex-international-p-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6993-mum-2014-14-acit-15-3-mumbai-h-k-desingns-india-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-bang-2015-14-m-s-kammavari-sangam-bangalore-ddit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-bang-2013-14-dcit-m-s-bharath-hi-tech-builders-pvt-ltd</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-bang-2014-14-ito-bangalore-shri-dayashankar-jhunjhunwala-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1549-bang-2012-14-m-s-cyber-park-development-amp-construction-ltd-dcit</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-bang-2013-14-dcit-m-s-asha-business-centre-ltd</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-898-bang-2014-14-dy-dit-bangalore-m-s-rashtrothana-parishat-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-chandi-2016-14-acit-chandigarh-sh-om-parkash-sahni-solan</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-chandi-2015-14-m-s-advanced-micro-devices-pvt-ltd-ambala-cantt-acit-ambala</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-chandi-2016-14-jai-parvati-forge-limited-panchkula-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-chandi-2010-14-smt-kavita-chandra-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-chandi-2013-14-sh-sant-baba-sunder-singh-barnala-ito-barnala</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-888-chandi-2014-14-m-s-anand-concast-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-chandi-2015-14-acit-chandigarh-m-s-gemcom-software-india-pvt-ltd-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-koramangala-branch-502-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-499-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-shivaji-nagar-branch-493-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-jothi-the-joint-commissioner-of-income-tax-range-i-madurai-and-the-chief-commissioner-of-income-tax-cadre-controlling-authority-cca-chennai-and-the-chairman-central-board-of-direct-taxes-new-delhi-13640</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/e-kanthan-the-commissioner-hindu-religious-and-charitable-endowment-department-nungampakkam-chennai-and-the-joint-commissioner-executive-officer-arulmigu-mariamman-thirukovil-samayapuram-trichy-10093</loc>
               <lastmod>2025-09-18T07:05:30.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/technip-singapore-pte-ltd-director-of-income-tax-anr-7416-2012</loc>
               <lastmod>2025-09-18T07:00:55.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pan-2016-14-m-s-alcon-devlopers-panaji-the-principal-commissioner-of-income-tax-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-viz-2015-14-boddu-narasimhamoorty-visakhapatnam-the-ito-anakapalle</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-viz-2015-14-simhadri-mukunda-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-viz-2014-14-duvvada-ramana-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-viz-2014-14-saladi-govinda-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-viz-2014-14-the-ito-tds-ward-3-1-vijayawada-the-excutive-officer-penuganchiprolu</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-viz-2013-14-the-ito-ward-4-2-visakhapatnam-m-s-waltair-communications-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-viz-2013-14-governing-body-of-ideal-college-of-arts-amp-sciences-kakinada-the-income-tax-officer-tds-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-viz-2014-14-the-acit-circle-4-1-visakhapatnam-m-s-steel-city-sequeritys-ltd-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-viz-2013-14-m-s-precision-infrastructure-pvt-ltd-kakinada-the-cit-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-viz-2013-14-m-s-nu-tech-engineers-visakhapatnam-the-cit-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-viz-2013-14-the-dcit-circle-2-1-vijayawada-sri-vallabaneni-venkateswara-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-viz-2016-23-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-viz-2012-14-m-s-sri-koundinya-educational-society-visakhapatnam-the-addl-cit-rajahmundry-range-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-viz-2012-14-smt-r-indira-devi-visakhapatnam-the-addl-cit-range-1-visakhapatnam-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-department-andhra-pradesh-beverages-corporation-limited-633-647-666</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-appellate-tribunal-hyderabad-104</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/608</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-and-the-assistant-commissioner-of-income-tax-telco-construction-equipment-co-ltd-245-2015</loc>
               <lastmod>2025-09-18T07:06:35.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-chandi-2013-14-nand-lal-popli-shimla-dcit-chandigarh</loc>
               <lastmod>2025-04-14T10:14:11.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6663-mum-2014-14-asst-cit-16-2-mumbai-govindbhai-l-kakadia-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8534-mum-2011-14-syngenta-india-ltd-pune-addl-cit-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6688-mum-2014-14-ito-16-1-4-mumbai-ghevarchand-g-jain-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6785-mum-2014-14-watson-pharma-p-ltd-mumbai-ito-wd-8-3-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7527-mum-2012-14-abb-switzerland-ltd-bangalore-adit-1-1</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3049-mum-2011-14-ito-it-tds-3-mumbai-ssa-global-technologies-i-p-ltd-formerly-knwona-as-infor-global-solutions-i-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-mum-2011-14-dcit-3-2-mumbai-lml-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3668-mum-2004-14-the-acit-rg-3-2-m-s-lml-ltd</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5263-mum-2011-14-ito-6-3-3-mumbai-mahanagar-trading-co-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-mum-2014-14-ito-5-2-2-mumbai-janus-investments-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-jpr-2012-14-shri-jitendra-madhani-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-651-jpr-2013-14-shyam-mandir-committee-jaipur-acit-sikar</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-jpr-2015-14-dcit-alwar-krish-infrastructure-p-ltd-alwar</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-jpr-2015-14-acit-jaipur-jaipur-stock-exchange-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-jpr-2015-14-dcit-jaipur-unique-affordable-homes-p-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-jpr-2012-14-acit-jaipur-m-s-rakesh-construction-company-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-jpr-2013-14-acit-jaipur-shakun-advertising-p-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-jpr-2015-14-saraogi-mansion-estate-pvt-ltd-jaipur-add-cit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-jpr-2014-14-acit-kota-associated-engineers-amp-allied-products-kota</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-jpr-2013-14-smt-santosh-ahluwalia-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-jpr-2012-14-trilok-chand-jain-huf-jaipur-ito-tonk</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-jpr-2011-14-mali-ram-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-jpr-2013-14-ito-alwar-devendra-agarwal-alwar</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-jpr-2013-14-ito-jaipur-mukesh-sexena-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-bang-2013-14-injeti-mahesh-dcit</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-bang-2014-14-dr-mahipati-madhwachar-joshi-hubli-cit-hubli</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-bang-2013-14-m-s-trilogy-e-business-software-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-bang-2011-14-r-srinivas-raju-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-bang-2013-14-m-s-west-palm-developments-pvt-ltd-jcit</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1492-bang-2010-14-m-s-marimallappa-apos-s-charities-mysore-addl-c-i-t-mysore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-bang-2016-24-srik-jaipal-reddy-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-bang-2016-24-sri-k-venkataswamy-reddy-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-mum-2013-14-manisha-kamal-binani-mumbai-ito-wd-20-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-mum-2012-14-murlidhar-t-tilwani-mumbai-acit-19-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-mum-2014-14-pandurang-w-salgaonkar-mumbai-ito-25-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-992-mum-2013-14-aditya-birla-nuvo-ltd-formelry-indian-rayon-and-industries-ltd-mumbai-dcit-rg-3-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1656-mum-2012-14-ameeta-dharampal-kapur-mumbai-ito-21-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-mum-2006-14-silver-stars-mumbai-d-c-i-t-circle-16-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4514-mum-2010-14-acit-20-1-mumbai-k-l-abraham-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-mum-2014-14-svg-fashion-ltd-mumbai-asst-cit-rg-4-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6978-mum-2010-14-kargil-corporation-mumbai-ito-20-1-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3604-mum-2014-14-anita-dalal-mumbai-asst-cit-12-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-mum-2014-14-power-fuels-india-p-ltd-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3246-mum-2014-14-nilesh-c-chheda-mumbai-ito-wd-14-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4173-mum-2012-14-genesys-worldeye-ltd-now-amalgamaed-with-genesys-international-corporation-ltd-mumbai-asst-cit-cir-10-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6326-mum-2011-14-bhupinder-investment-co-p-ltd-mumbai-dcit-cir-10-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5710-mum-2011-14-ito-wd-2-3-thane-mac-enterprises-thane</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6820-mum-2014-14-ito-18-3-3-mumbai-maqsood-ahmed-kadri-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-mum-2013-14-badrikeshwar-co-op-hsg-sco-mumbai-ito-wd-14-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-mum-2013-14-badrikeshwar-co-op-hsg-soc-mumbai-ito-ward-14-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6708-mum-2014-14-acit-16-2-mumbai-b-d-fibre-associates-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6631-mum-2013-14-neelam-p-vora-mumbai-ito-25-1-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-kol-2012-14-acit-cc-iv-kolkata-kolkata-m-s-inland-road-transport-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-115-kol-2015-24-agro-service-syndicate-kolkata-ito-wd-29-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-kol-2007-14-m-s-ici-india-limited-kolkata-dcit-circle-10-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-kol-2013-14-m-s-neutral-publishing-house-ltd-kolkata-dcit-circle-7-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-kol-2013-14-d-c-i-t-cir-2-kolkata-kolkata-m-s-west-bengal-forest-devolopment-corporation-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2108-kol-2013-14-d-c-i-t-cir-11-kolkata-kolkata-m-s-life-pharmaceuticals-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-kol-2002-14-allahabad-bank-kolkata-dcit-circle-7-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2454-kol-2013-14-income-tax-officer-ward-36-3-kolkata-kolkata-smt-samta-jain-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-kol-2011-14-bhagya-lakhi-roy-prop-bijoy-narayan-roy-decd-burdwan-ito-ward-3-1-asansol-asansol</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-kol-2013-14-sujit-kumar-bhagat-kolkata-i-t-o-wd-28-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2699-kol-2013-14-income-tax-officer-ward-45-2-kolkata-kolkata-m-s-damani-amp-co-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-kol-2013-14-damani-amp-co-kolkata-i-t-o-wd-45-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-kol-2013-14-aditya-chharia-kolkata-i-t-o-wd-42-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-lkw-2016-14-srbs-memorial-charitable-trust-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-s-o-late-ambika-prasad-superintendent-of-police-food-c-i-d-patna-presently-posted-as-commandant-home-guard-chhajubagh-patna-and-arvind-kumar-arbind-kumar-son-of-late-hare-krishna-prasad-sanehi-resident-of-mohalla-dharamrai-chak-p-o-and-p-s-lakhisarai-district-lakhisarai-bihar-presently-posted-as-superintendent-of-police-c-i-d-department-of-home-police-government-of-bihar-patna-and-then-posted-as-superintendent-of-police-railway-jamalpur-and-union-public-service-commission-through-its-secretary-dholpur-house-shahjahan-road-new-delhi-the-union-of-india-through-the-secretary-ministry-of-home-affairs-government-of-india-north-block-new-delhi-and-the-state-of-bihar-through-its-chief-secretary-old-secretariat-patna-and-the-selection-committee-through-its-member-prof-d-p-agarwal-under-upsc-dhaulpur-house-new-delhi-17981</loc>
               <lastmod>2025-12-25T11:50:20.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-s-o-late-ambika-prasad-superintendent-of-police-food-c-i-d-patna-presently-posted-as-commandant-home-guard-chhajubagh-patna-and-arvind-kumar-arbind-kumar-son-of-late-hare-krishna-prasad-sanehi-resident-of-mohalla-dharamrai-chak-p-o-and-p-s-lakhisarai-district-lakhisarai-bihar-presently-posted-as-superintendent-of-police-c-i-d-department-of-home-police-government-of-bihar-patna-and-then-posted-as-superintendent-of-police-railway-jamalpur-and-union-public-service-commission-through-its-secretary-dholpur-house-shahjahan-road-new-delhi-the-union-of-india-through-the-secretary-ministry-of-home-affairs-government-of-india-north-block-new-delhi-and-the-state-of-bihar-through-its-chief-secretary-old-secretariat-patna-and-the-selection-committee-through-its-member-prof-d-p-agarwal-under-upsc-dhaulpur-house-new-delhi-17981</loc>
               <lastmod>2025-12-25T11:50:20.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7764-mum-2014-14-wonder-pen-tips-p-ltd-mumbai-ito-8-3-4-mumbai</loc>
               <lastmod>2025-04-20T12:29:24.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7740-mum-2014-14-national-society-for-equal-opportunities-for-the-handicapped-india-mumbai-asst-dit-e-ii-2-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-mum-2015-14-ramesh-c-shah-huf-mumbai-ito-wd-19-2-2-mumbai</loc>
               <lastmod>2025-04-20T12:29:25.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6211-mum-2014-14-yashpal-b-pichholiya-mumbai-asst-cit-cir-14-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-mum-2014-14-g-r-pandya-share-broking-ltd-mumbai-acit-cc-13-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2698-mum-2015-14-ito-20-3-1-mumbai-ramnik-g-gala-huf-mumbai</loc>
               <lastmod>2025-04-20T12:29:25.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ahd-2016-14-shri-bipinchandra-ishvarlal-desai-surat-the-income-tax-officer-ward-1-bardoli-surat</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-66-ahd-2010-23-shri-sunil-dhirubhai-patel-ahmedabad-the-acit-osd-circle-9-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-332-ahd-2010-23-shri-pranav-dineshbhai-shah-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-ahd-2013-14-southern-india-bidi-works-pvt-ltd-baroda-the-addl-cit-range-4-baroda</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-912-ahd-2012-14-nirma-industries-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-ahd-2011-14-shri-dr-jaykumar-chhaganlal-shah-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-ahd-2014-14-the-ito-ward-1-godhra-shri-dharmendra-j-pandya-kheda</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-ahd-2016-14-c-doctor-india-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-rjt-2010-14-m-s-sudan-steel-corporation-rajkot-gujarat-the-income-tax-officer-ward-5-2-rajkot-gujarat</loc>
               <lastmod>2025-05-19T13:26:34.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7568-mum-2013-14-saif-ali-khan-mansurali-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7577-mum-2013-14-taher-afsar-ali-mumbai-ito-24-1-2-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5732-mum-2014-14-indiabulls-wholesale-services-ltd-new-delhi-dcit-cir-3-2-mumbai</loc>
               <lastmod>2025-04-13T13:28:00.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-mum-2014-14-dcit-cir-7-1-mumbai-indiabulls-retail-service-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:28:00.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3304-mum-2014-14-dilip-kumar-sarawgi-mumbai-ito-wd-14-1-2-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7455-mum-2013-14-ito-19-3-4-mumbai-sunil-kumar-kochar-huf-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4172-mum-2014-14-acit-16-2-mumbai-shree-ramdev-metal-mart-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4077-mum-2014-14-asst-cit-cen-cir-46-mumbai-sun-investments-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:29:13.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3867-mum-2014-14-dcit-7-2-mumbai-sky-lite-electro-fixtures-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4009-mum-2014-14-sujata-n-shah-mumbai-ito-16-1-4-mumbai</loc>
               <lastmod>2025-04-20T01:29:13.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-mum-2014-14-swastik-developments-mumbai-ito-wd-16-1-4-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-asr-2016-14-sh-vijay-kumar-aggarwal-ferozepur-the-income-tax-officer-3-2-ferozepur</loc>
               <lastmod>2025-04-14T03:07:05.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-asr-2014-14-the-improvement-trust-bathinda-the-asstt-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:07:05.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-asr-2015-14-m-s-talbro-forgings-jalandhar-the-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-asr-2015-14-m-s-malhotra-book-depot-jalandhar-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-asr-2015-14-the-hoshiarpur-central-coop-bank-ltd-hoshiarpur-the-joint-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-14T03:07:07.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-del-2013-14-sh-satish-kumar-meerut-ito-meerut</loc>
               <lastmod>2025-04-16T15:42:31.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5575-del-2012-14-adit-new-delhi-m-s-at-kearney-ltd-new-delhi</loc>
               <lastmod>2025-04-15T13:21:17.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-74-del-2013-23-m-s-at-kearney-ltd-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-04-15T13:21:17.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-kol-2015-24-m-s-macneill-engineering-ltd-kolkata-dcit-cir-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T21:07:03.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-ind-2016-14-m-s-r-j-fouzdar-bus-service-hoshagabad-the-addl-cit-range-1-bhopal</loc>
               <lastmod>2025-04-22T00:23:11.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-ahd-2012-14-shri-kanubhai-ramjibhai-makwana-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2025-04-20T16:57:20.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2013-14-m-s-om-developers-ahmedabad-the-acit-circle-5-baroda</loc>
               <lastmod>2025-04-13T08:35:00.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-ahd-2008-14-the-dcit-circle-5-ahmedabad-m-s-navin-detergent-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T06:07:06.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-ahd-2014-23-shri-janak-niranjan-shah-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2025-04-14T02:14:08.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-ahd-2013-14-the-dcit-osd-circle-8-ahmedabad-m-s-tubestar-oil-amp-gas-services-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:02.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-ahd-2012-14-the-acit-circle-4-ahmedabad-m-s-gsl-nova-petrochemicals-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T08:00:00.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ahd-2012-14-the-ito-ward-2-4-baroda-m-s-pratham-developers-baroda</loc>
               <lastmod>2025-04-14T01:56:03.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-ahd-2013-14-the-dcit-osd-circle-8-ahmedabad-m-s-torrent-pharmaceuticals-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:02.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-2012-14-smt-roopal-s-sheth-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:03.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2932-ahd-2011-14-the-spunpipe-amp-construction-co-baroda-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2025-04-14T02:35:02.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-rjt-2013-14-shri-mohan-d-mulchandani-gandhidham-the-joint-commissioner-of-income-tax-osd-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:09.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ahd-2012-14-associated-dyestuff-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-17T00:07:40.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2003-ahd-2013-14-the-acit-vapi-circle-vapi-m-s-jalaram-plast-pack-nani-daman</loc>
               <lastmod>2025-04-13T08:35:03.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-ahd-2012-14-paschim-gujarat-vij-co-ltd-baroda-the-addl-cit-range-4-baroda</loc>
               <lastmod>2025-04-17T00:42:34.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-ahd-2013-14-shri-nareshbhai-govindbhai-tandel-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2025-04-17T00:56:34.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-del-2015-14-rajeev-behl-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ind-2016-14-shri-aditya-pandey-s-o-rajendra-pandey-indore-the-ito-4-1-indore</loc>
               <lastmod>2025-05-21T09:58:40.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3986-del-2013-14-dcit-new-delhi-m-s-page-point-service-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-jpr-2013-14-dcit-jaipur-unique-builders-amp-developers-krishna-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-jpr-2013-14-manoj-kumar-johari-sikar-acit-sikar</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-jpr-2014-14-dcit-jaipur-jaipur-zila-dudh-utpadak-sahakarisangh-ltd-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-jpr-2014-14-trimurty-colonizers-amp-building-p-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ind-2016-14-shri-vijay-goyal-indore-the-ito-5-1-indore</loc>
               <lastmod>2025-04-20T20:08:27.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ind-2016-14-m-s-pawan-cotton-industries-sendhwa-the-ito-khargone</loc>
               <lastmod>2025-04-20T20:08:27.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-ind-2016-14-smt-deepti-madvaiya-bhopal-the-ito-2-2-bhopal</loc>
               <lastmod>2025-04-20T20:08:27.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-ind-2016-14-m-s-kothari-educational-foundation-indore-the-acit-2-1-indore</loc>
               <lastmod>2025-04-20T20:08:27.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-ind-2015-14-m-s-novelty-aluminium-amp-hardwares-ratlam-the-acit-ratlam</loc>
               <lastmod>2025-04-20T20:08:28.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ind-2014-14-m-s-orient-aster-communication-pvt-ltd-bhopal-the-ito-2-1-bhopal</loc>
               <lastmod>2025-04-20T20:08:28.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-ind-2016-14-shri-sanjay-mehta-indore-the-ito-4-3-indore</loc>
               <lastmod>2025-04-20T20:15:21.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-ind-2014-14-shri-tolaram-sukhwani-ujjain-the-ito-2-1-ujjain</loc>
               <lastmod>2025-04-20T20:15:23.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-kol-2013-14-d-c-i-t-cir-11-kolkata-kolkata-m-s-epcos-india-pvt-ltd-north-24-parganas</loc>
               <lastmod>2025-04-13T20:56:05.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-kol-2013-16-d-c-i-t-cc-i-kolkata-kolkata-m-s-jublee-commercial-co-p-ltd-kolkata</loc>
               <lastmod>2025-04-13T20:49:07.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-del-2007-14-dcit-cir-23-1-wimco-greens</loc>
               <lastmod>2025-04-18T08:14:53.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-del-2014-14-m-s-k-c-fibres-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6445-del-2013-14-acit-new-delhi-m-s-shyam-sunder-infrastructure-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6690-del-2013-14-dcit-new-delhi-m-s-rajasthan-antibiotics-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6710-del-2013-14-m-s-upkar-international-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-asr-2016-14-fodder-development-jalandhar-the-jcit-tds-ludhiana</loc>
               <lastmod>2025-04-15T14:21:18.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-asr-2016-14-fodder-development-jalandhar-the-jcit-tds-ludhiana</loc>
               <lastmod>2025-04-15T14:21:18.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-asr-2016-14-the-fodder-development-officer-jalandhar-income-tax-officer-tds-11-jalandhar</loc>
               <lastmod>2025-04-15T14:21:18.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6298-del-2015-14-acit-new-delhi-m-s-sojitz-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:42:07.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-eih-limited-kolkata</loc>
               <lastmod>2025-04-16T22:21:34.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-coch-2015-14-sri-mangat-aboobacker-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T07:15:30.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-coch-2016-14-the-ito-thiruvalla-sri-shaji-puthenparambil-changanacherry</loc>
               <lastmod>2025-04-21T06:09:24.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6223-del-2013-14-ddit-new-delhi-m-s-voith-siemens-hydro-kraftwerkstechnik-gbh-amp-co-kg-new-delhi</loc>
               <lastmod>2025-04-18T07:49:53.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-del-2014-14-m-s-globus-infocom-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T07:15:08.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2465-del-2013-14-m-s-prime-it-solustion-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:01:50.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-del-2012-14-pradeep-kumar-anand-noida-acit-noida</loc>
               <lastmod>2025-04-21T21:08:47.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-ind-2016-14-m-s-narendra-industris-burhanpur-the-dcit-khandwa</loc>
               <lastmod>2025-04-21T18:57:46.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-del-2013-14-acit-new-delhi-m-s-harsoria-healthcare-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-21T21:01:47.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-919-ahd-2013-14-the-ito-ward-4-2-ahmedabad-karnavati-safe-vaults-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T23:14:07.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ahd-2016-14-smt-sunitaben-bhadresh-mehta-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
               <lastmod>2025-04-12T23:14:01.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2150-ahd-2013-14-mr-bipinchandra-natvarlal-modi-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2025-04-12T23:14:01.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ahd-2013-14-shri-mafatlal-virchanddasbhai-patel-mehsana-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.586Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2722-ahd-2015-14-shri-ashokkumar-chunilal-modi-himatnagar-the-income-tax-officer-sabarkantha-ward-3-himatnagar</loc>
               <lastmod>2025-04-12T23:21:01.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ahd-2013-14-shri-sendhabhai-m-desai-mehsana-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-ahd-2012-14-shri-sendhbhai-m-desai-mehsana-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2358-kol-2013-14-dcit-cir-5-kolkata-kolkata-m-s-the-bisra-stone-lime-co-ltd-kolkata</loc>
               <lastmod>2025-04-16T02:07:24.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-kol-2013-14-i-t-o-wd-3-2-purulia-purulia-m-s-dasarath-gorain-purulia</loc>
               <lastmod>2025-04-16T02:00:20.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-del-2012-14-adit-dehradun-m-s-halliburton-offshore-services-inc-dehradun</loc>
               <lastmod>2025-04-15T13:28:15.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-154-kol-2012-24-smt-rakhi-hinger-meghalaya-i-t-o-wd-3-malda-malda</loc>
               <lastmod>2025-04-17T11:28:39.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-kol-2016-23-usha-agarwal-burdwan-acit-cc-vi-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2110-kol-2013-14-d-c-i-t-cir-11-kolkata-kolkata-m-s-epcos-india-pvt-ltd-kalyani</loc>
               <lastmod>2025-04-17T11:28:37.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2171-kol-2013-14-income-tax-officer-ward-3-4-purulia-purulia-raj-kumari-shah-purulia</loc>
               <lastmod>2025-04-17T11:28:37.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-asr-2015-14-the-income-tax-officer-hoshiarpur-sh-vijay-kumar-sharma-hoshiarpur</loc>
               <lastmod>2025-04-17T05:35:35.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-asr-2013-14-the-asstt-commissioner-of-income-tax-jalandhar-sh-ashwani-gandhi-nawanshahr</loc>
               <lastmod>2025-04-17T05:35:37.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-asr-2013-14-the-asstt-commissioner-of-income-tax-jalandhar-sh-subhash-gandhi-nawanshahr</loc>
               <lastmod>2025-04-17T05:35:37.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-asr-2013-14-the-asstt-commissioner-of-income-tax-jalandhar-sh-subhash-gandhi-nawanshahr</loc>
               <lastmod>2025-04-17T05:35:37.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-asr-2013-14-sh-subhash-gandhi-nawanshahr-the-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:37.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-asr-2015-14-the-executive-engineer-hoshiarpur-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-17T05:35:37.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-asr-2015-14-m-s-bright-enterprises-pvt-ltd-jalandhar-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:34.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-asr-2015-14-the-jammu-amp-kashmir-bank-ltd-srinagar-the-joint-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-04-17T05:28:36.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5741-del-2014-14-manmeet-singh-delhi-ita-new-delhi</loc>
               <lastmod>2025-04-18T12:01:34.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-del-2014-14-ito-new-delhi-smt-madhu-ailawadi-new-delhi</loc>
               <lastmod>2025-04-18T12:01:35.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-del-2014-14-ito-new-delhi-m-s-marudhar-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T12:01:36.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4697-del-2014-14-ankush-gupta-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:01:36.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-del-2014-14-sh-pradeep-khanna-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-asr-2016-14-kaiser-industries-ltd-samba-the-dy-commissioner-of-income-tax-jammu</loc>
               <lastmod>2025-04-17T05:28:35.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-asr-2015-14-m-s-gna-axles-ltd-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:21:34.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3414-del-2013-14-jai-durga-traders-meerut-cit-meerut</loc>
               <lastmod>2025-04-18T14:35:58.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-namaskar-co-op-sharafi-mandali-ltd-sabarkantha</loc>
               <lastmod>2025-04-13T07:49:05.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1991-ahd-2013-14-the-ito-ward-3-1-baroda-m-s-amar-corporation-baroda</loc>
               <lastmod>2025-04-13T07:49:05.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-63-ind-2012-23-m-s-agrawal-coal-corpn-pvt-ltd-indore-the-acit-5-1-indore</loc>
               <lastmod>2025-04-20T20:29:27.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-ind-2010-14-the-bridgestone-india-privae-limited-pithampur-the-dcit-indore</loc>
               <lastmod>2025-04-20T20:36:28.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-ind-2014-14-the-dcit-1-1-indore-m-s-bridgestone-india-p-ltd-dhar</loc>
               <lastmod>2025-04-20T20:36:28.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-coch-2016-14-ooruttambalam-service-co-op-bank-ltd-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-04-21T05:50:35.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-215-del-2015-23-m-s-al-mansoori-specialized-engineering-co-llc-new-delhi-dcit-dehradun</loc>
               <lastmod>2025-04-21T03:57:19.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2862-del-2013-14-dcit-new-delhi-m-s-infrastructure-professional-enterprise-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:19.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2836-del-2014-14-sh-amjad-khan-prop-m-s-rotomac-industries-new-delhi-ito-ghaziabad</loc>
               <lastmod>2025-04-18T17:42:51.406Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-del-2014-14-sh-amarjeet-singh-rainu-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-18T17:35:52.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-del-2011-14-dcit-new-delhi-m-s-yadav-exhibitors-p-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:29:00.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4984-del-2013-14-westland-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:29:00.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6061-del-2012-14-zeon-lifesciences-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:29:01.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4634-del-2013-14-acit-new-delhi-m-s-crown-corporation-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:07:59.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5633-del-2011-14-adit-new-delhi-m-s-pccw-international-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-jpr-2015-14-acit-jaipur-rajasthan-state-co-operative-bank-ltd-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-ahd-2012-14-kanak-castor-products-p-ltd-ahmedabad-the-income-tax-officer-ward-4-2-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:17.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2527-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-siddhi-vinayak-developers-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:18.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-ahd-2013-14-the-ito-ward-2-3-ahmedabad-shri-shitalkumar-shankarlal-prajapati-ahmedabad</loc>
               <lastmod>2025-04-16T07:56:27.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-ahd-2013-14-the-ito-ward-2-2-surat-m-s-jindal-india-textiles-surat</loc>
               <lastmod>2025-04-16T07:56:27.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-hyd-2014-14-m-s-meena-jewellers-hyderabad-commissioner-of-income-tax-iv-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-hyd-2015-14-siddatapu-ramana-hyderabad-ito-ward-12-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-hyd-2015-14-ap-grameena-vikas-bank-warangal-hyderabad-dcit-circle-1-warangal-warangal</loc>
               <lastmod>2025-04-19T07:21:54.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-hyd-2015-14-sri-venkateswara-rice-industries-nalgonda-hyderabad-ito-ward-1-nalgonda-nalgonda</loc>
               <lastmod>2025-04-19T05:35:51.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-hyd-2012-14-deputy-commissioner-of-income-tax-circle-2-1-tirupathi-m-s-sudalagunta-hotels-ltd-tirupathi</loc>
               <lastmod>2025-04-19T07:01:08.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-58-hyd-2015-24-ito-tds-ward-2-1-hyderabad-hyderabad-municipal-commissioner-mahabubnagar-municipality-mahabubnagar-hyderabad</loc>
               <lastmod>2025-04-19T07:07:57.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-hyd-2015-24-ito-tds-ward-2-1-hyderabad-hyderabad-municipal-commissioner-mahabubnagar-municipality-mahabubnagar-hyderabad</loc>
               <lastmod>2025-04-19T07:07:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6717-mum-2013-14-vilas-transport-company-mumbai-ito-13-2-1-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8819-mum-2010-14-ucb-india-p-ltd-mumbai-addl-cit-rg-7-3-mumbai</loc>
               <lastmod>2025-04-16T11:21:32.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4180-del-2012-14-adit-dehradun-m-s-fugro-survey-pte-ltd-dehradun</loc>
               <lastmod>2025-04-16T13:35:30.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-chandi-2016-14-sh-sandeep-goyal-ludhiana-assistant-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-20T12:15:35.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-chandi-2016-14-m-s-vishal-cycle-p-ltd-ludhiana-dcit-chandigarh</loc>
               <lastmod>2025-04-20T12:15:36.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-bang-2014-14-m-s-r-k-v-agency-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-20T13:15:12.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-hyd-2015-14-t-ramesh-warangal-hyderabad-acit-central-circle-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T14:08:26.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-hyd-2015-14-t-ramesh-warangal-hyderabad-acit-central-circle-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T14:08:26.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-pun-2016-14-waman-vitthal-dabetwar-latur-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:19.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-pun-2015-14-g-v-puntambekar-amp-sons-pvt-ltd-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T18:00:23.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-pun-2014-14-dilip-budhmal-mehta-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:23.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4463-mum-2012-14-d-c-i-t-circle-3-3-mumbai-ricoh-india-ltd-mumbai</loc>
               <lastmod>2025-04-16T02:35:23.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6204-del-2014-14-smt-shitilesh-sudershan-maheshwari-new-delhi-m-s-ito-new-delhi</loc>
               <lastmod>2025-04-15T13:49:20.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6205-del-2014-14-smt-neha-maheshwari-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-15T13:49:20.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4073-mum-2013-14-ito-6-1-1-mumbai-rajesh-d-vaidya-mumbai</loc>
               <lastmod>2025-04-15T13:42:13.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-bang-2015-14-d-c-i-t-bangalore-m-s-pharma-arc-analytic-solutions-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-16T00:35:23.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-nag-2016-14-shri-jawaharlal-gupta-nagpur-a-c-i-t-central-cir-1-3-nagpur</loc>
               <lastmod>2025-04-16T09:14:27.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2849-ahd-2012-14-abhisheksinh-fatehsinh-chauhan-silvassa-the-dy-cit-cent-circle-2-surat</loc>
               <lastmod>2025-04-17T03:56:28.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-ahd-2015-14-sabic-research-and-technologies-pvt-ltd-baroda-the-acit-circle-2-1-1-baroda</loc>
               <lastmod>2025-04-17T00:49:31.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-ahd-2013-14-nrox-specialities-mumbai-the-income-tax-officer-vapi-ward-2-vapi</loc>
               <lastmod>2025-04-17T03:07:37.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ahd-2016-14-shri-chandanbhai-bhojrajmal-ramchandani-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2025-04-17T03:07:37.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-chny-2016-14-usamah-agencies-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:28:07.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-chny-2016-23-jolian-augustine-prabhu-chennai-acit-chennai</loc>
               <lastmod>2025-04-13T05:35:01.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-jpr-2014-14-gafur-khan-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:15:32.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-jpr-2016-14-ramu-ram-jakhar-kishangarh-ito-kishangarh</loc>
               <lastmod>2025-04-22T05:08:40.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-bil-2012-14-asstt-commissioner-of-income-tax-1-1-bilaspur-cg-m-s-jindal-power-ltd-raigarh-cg</loc>
               <lastmod>2025-04-16T08:21:25.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-ahd-2016-14-navdurga-voyage-pvt-ltd-ahmedabad-the-income-tax-officer-intl-taxn-ii-ahmedabad</loc>
               <lastmod>2025-04-21T13:50:38.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-coch-2015-14-the-perumanna-klari-service-co-op-bank-ltd-cochin-the-ito-tirur</loc>
               <lastmod>2025-04-21T15:50:36.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3993-del-2014-14-sh-dalbir-singh-sonepat-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-bang-2014-14-shri-n-puttaraju-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:29:32.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-bang-2016-14-smt-umabai-m-kothari-hubli-ito-hubli</loc>
               <lastmod>2025-04-21T17:36:31.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-bil-2015-14-m-s-b-p-mishra-amp-co-korba-cg-dy-c-i-t-korba-cg</loc>
               <lastmod>2025-04-21T07:08:33.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-kol-2013-14-i-t-o-wd-10-4-kolkata-kolkata-m-s-the-bihar-cotton-mills-ltd-kolkata</loc>
               <lastmod>2025-04-21T07:29:41.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-bil-2014-14-chhattisgarh-gramin-bank-jairamnagar-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-bil-2014-14-chhattisgarh-gramin-bank-mungeli-c-g-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-bil-2014-14-chhattisgarh-gramin-bank-bilaspur-cg-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-bil-2014-14-chhattisgarh-gramin-bank-kawardha-c-g-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-bang-2014-14-m-s-infinera-india-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:01:27.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-172-ahd-2014-24-mayur-construction-valsad-the-acit-central-circle-4-surat</loc>
               <lastmod>2025-04-21T18:29:53.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3290-del-2014-14-sh-bhalle-ram-nain-chandigarh-acit-bhiwani</loc>
               <lastmod>2025-04-14T10:00:10.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-mum-2016-14-ashraj-foods-amp-beverages-p-ltd-mumbai-ito-9-1-1-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1698-mum-2013-14-ito-7-2-1-mumbai-rajiv-bholanath-gupta-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-mum-2013-14-ito-7-2-1-mumbai-rupam-colour-lab-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1971-mum-2012-14-addl-cit-rg-3-3-mumbai-suresh-k-gursahani-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4050-mum-2013-14-rajendra-h-salot-mumbai-ito-15-1-4-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5037-mum-2015-14-ranjeet-bedi-mumbai-ito-11-1-3-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5120-mum-2014-14-acit-17-2-mumbai-damania-amp-sons-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-mum-2014-14-ramniranjan-jhunjhunwala-college-mumbai-ito-tds-3-1-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6879-mum-2014-14-ito-e-i-1-mumbai-dr-d-y-patil-sports-academy-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2058-del-2015-14-microsoft-india-r-amp-d-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:35:46.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-del-2008-14-ito-ward-20-3-parduman-kumar-jain</loc>
               <lastmod>2025-04-18T15:07:56.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-del-2001-14-jcit-special-range-10-progressine-commercial-enterprises-ltd</loc>
               <lastmod>2025-04-18T15:07:56.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6523-del-2013-14-ddit-e-new-delhi-pt-kanahya-lal-dayawanti-punj-charitable-society-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6190-del-2013-14-m-s-pragati-finsec-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6189-del-2013-14-m-s-pragati-finsec-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6466-del-2014-14-acit-new-delhi-m-s-ganpati-sugar-ltd-new-delhi</loc>
               <lastmod>2025-04-18T12:22:08.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-kol-2016-14-shri-tapas-kumar-bandopadhyay-kolkata-dcit-it-3-1-kolkata-kolkata</loc>
               <lastmod>2025-04-17T18:28:41.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-jpr-2016-14-shiv-singh-rajawat-dausa-ito-dausa</loc>
               <lastmod>2025-04-22T05:22:49.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-jpr-2015-14-late-sh-babu-bhani-thro-l-h-rashida-khatu-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T05:29:41.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-189-mum-2013-23-dbs-bank-ltd-mumbai-ddit-it-1-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-coch-2014-14-the-ezhupunna-service-co-op-bank-ltd-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-04-16T05:14:25.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-coch-2013-14-m-s-kuttikkakam-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-coch-2013-14-the-kadannapalli-panapuzha-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-asr-2015-14-sh-sameer-aggarwal-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T03:35:30.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-asr-2015-14-sh-sameer-aggarwal-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T03:35:30.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-kol-2013-14-pramod-kumar-jhunjhunwala-kolkata-i-t-o-wd-1-1-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:57:05.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-del-2013-14-acit-haridwar-m-s-sant-steel-amp-alloys-p-ltd-kotdwar</loc>
               <lastmod>2025-04-18T04:07:43.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-del-2011-14-rajender-prashad-paliwal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T03:56:43.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6596-mum-2014-14-dcit-17-2-mumbai-rupji-constructions-mumbai</loc>
               <lastmod>2025-04-20T01:50:19.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-asr-2012-14-shri-rajan-dutta-jammu-the-income-tax-officer-jammu</loc>
               <lastmod>2025-04-17T05:49:35.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-asr-2014-14-sh-gurvinder-singh-sarkaria-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T05:49:35.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-asr-2013-14-m-s-pms-international-p-ltd-phagwara-the-additional-cit-phagwara</loc>
               <lastmod>2025-04-17T05:49:35.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-asr-2014-14-the-income-tax-officer-srinagar-m-s-the-society-for-promotion-of-culture-and-kashmir-j-amp-k</loc>
               <lastmod>2025-04-17T05:49:33.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-del-2016-14-m-s-kisan-gramin-bhandaran-ito</loc>
               <lastmod>2025-04-16T15:56:32.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5572-del-2013-14-acit-new-delhi-m-s-saket-motors-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4995-del-2010-14-dcit-new-delhi-sh-sanjeev-kumar-delhi</loc>
               <lastmod>2025-04-16T15:56:32.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-del-2015-14-shree-metal-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.342Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-del-2013-14-dcit-new-delhi-m-s-sarvshaktiman-traders-pvt-ltd-delhi</loc>
               <lastmod>2025-04-16T15:56:32.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6611-del-2013-14-sh-inderjeet-singh-sachdeva-moradabad-dcit-moradabad</loc>
               <lastmod>2025-04-16T14:21:28.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-del-2011-14-ito-new-delhi-shri-virender-singh-kochar-new-delhi</loc>
               <lastmod>2025-04-16T14:28:27.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-coch-2013-14-the-kappad-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-04-21T14:15:43.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-coch-2013-14-narath-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-coch-2013-14-narath-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-coch-2013-14-the-kadachira-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6276-del-2012-14-jaiveer-singh-beniwal-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2025-04-18T03:21:49.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-asr-2013-14-m-s-monohar-cycle-works-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-14T03:21:02.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-asr-2014-23-sh-vikrant-mehra-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-14T03:14:08.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-del-2013-23-sh-sandeep-gupta-new-delhi-dcit-fatehabad</loc>
               <lastmod>2022-04-07T06:24:20.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-kol-2012-14-m-s-b-s-engineering-enterprise-kolkata-dcit-circle-50-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:21:04.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ind-2016-14-shri-sohanlal-patel-indore-the-ito-3-3-indore</loc>
               <lastmod>2025-04-22T00:57:43.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-lkw-2016-14-kailash-motors-finance-pvt-ltd-kanpur-income-tax-officer-6-1-kanpur</loc>
               <lastmod>2025-04-15T19:21:22.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-lkw-2015-14-ram-sagar-pandey-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-15T19:21:22.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-lkw-2016-14-m-s-navchetna-society-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:23.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-lkw-2016-14-astt-commissioner-of-income-tax-sitapur-kisan-sahkari-chini-mill-ltd-lakhimpur-kheri</loc>
               <lastmod>2025-04-15T19:21:23.168Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-lkw-2016-14-m-s-indo-prosoya-food-pvt-ltd-kanpur-income-tax-officer-5-2-kanpur</loc>
               <lastmod>2025-04-15T19:21:23.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-hyd-2015-14-pramod-kumar-gupta-huf-hyd-hyderabad-acit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-hyd-2016-14-bp-ferrium-industries-pvt-ltd-formerly-known-as-godavari-exports-amp-imports-p-ltd-hyd-hyderabad-acit-cirlce-2-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:23.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-hyd-2016-14-dcit-circle-3-2-hyd-hyderabad-swarna-tollway-p-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:22.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-hyd-2015-14-cpr-constructions-p-ltd-hyderabad-hyderabad-acit-central-circle-7-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:21.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-hyd-2015-14-amdooru-raju-goud-hyd-hyderabad-ito-ward-8-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:21.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-hyd-2014-14-smt-gundala-sarojanamma-nellore-ito-ward-4-nellore</loc>
               <lastmod>2025-04-19T06:15:21.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-hyd-2016-14-usharani-agarwal-sanghi-hyd-hyderabad-ito-ward-7-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:26.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1414-hyd-2015-14-acit-circle-15-1-hyd-hyderabad-a-bhaskar-rao-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:26.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-hyd-2015-14-rakesh-kommuri-hyd-hyderabad-ito-ward-6-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:35:56.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-hyd-2014-14-m-s-sri-sai-prasanthi-realtors-hyderabad-acit-central-circle-5-hyderabad</loc>
               <lastmod>2025-04-19T07:42:54.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-chny-2014-14-sungwoo-gestamp-hitech-chennai-limited-kancheepuram-acit-chennai</loc>
               <lastmod>2025-04-12T19:28:06.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-kol-2013-14-paramounts-goods-pvt-ltd-kolkata-c-i-t-kolkata-iii-kolkata</loc>
               <lastmod>2025-04-21T15:29:35.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-bang-2014-14-champakadhama-m-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:22:24.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-bang-2013-14-dcit-smt-b-m-mumtaz-ali</loc>
               <lastmod>2025-04-21T17:15:34.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-bang-2015-14-dcit-bangalore-m-s-broadcom-india-research-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-21T17:22:25.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-bang-2014-14-sri-m-nagesh-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:22:26.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-bang-2015-14-asst-c-i-t-tumkur-sri-b-n-prasanna-kumar-tumkur</loc>
               <lastmod>2025-04-21T17:29:30.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-bang-2015-14-m-s-chaitanya-properties-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-21T17:22:23.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-chandi-2006-14-acit-chandigarh-m-s-punjab-state-warehousing-corporation-ltd-chandigarh</loc>
               <lastmod>2025-04-18T21:14:57.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8700-mum-2011-14-vahanvati-consultants-p-ltd-mumbai-dcit-2-3-mumbai</loc>
               <lastmod>2025-04-18T22:42:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7751-mum-2014-14-pooja-developers-mumbai-ito-wd-12-1-2-mumbai</loc>
               <lastmod>2025-04-19T20:43:09.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7279-mum-2003-14-dcit-cir-6-3-m-s-modern-terry-towels</loc>
               <lastmod>2025-04-15T12:56:19.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-31-ahd-2014-23-shri-nalin-rajnikant-jariwala-ahmedabad-the-income-tax-officer-ward-10-3-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-83-ahd-2011-23-shri-ravi-r-varma-huf-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-178-ahd-2014-23-the-samarpan-co-op-credit-society-ltd-banaskantha-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-jab-2005-16-babulal-patodi-acit</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-192-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-shri-rajni-r-varma-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-chandi-2014-14-anil-verma-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-04-14T10:21:03.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-chandi-2015-14-ito-chandigarh-sh-sanjiv-sharma-chandigarh</loc>
               <lastmod>2025-04-14T10:21:01.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-chandi-2015-14-kuldeep-jain-panchkula-income-tax-officer-panchkula</loc>
               <lastmod>2025-04-14T10:21:01.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-chandi-2015-14-arun-jain-panchkula-income-tax-officer-panchkula</loc>
               <lastmod>2025-04-14T10:21:01.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5397-del-2014-14-m-s-saraswati-kunj-infrastructure-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:06.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-mum-2014-14-jagannath-chandu-shetty-kalyan-ito-wd-3-2-kalyan</loc>
               <lastmod>2025-04-12T22:14:08.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-chny-2015-14-dcit-chennai-c-h-robinson-worldwide-freight-india-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T18:35:07.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-chny-2015-14-dcit-chennai-c-h-robinson-worldwide-freight-india-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T18:35:07.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-del-2013-14-fabindia-overseas-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T18:50:11.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-del-2013-14-fabindia-overseas-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T18:50:11.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4837-del-2012-14-society-of-indian-automobile-manufacturers-new-delhi-ito-e-delhi</loc>
               <lastmod>2025-04-18T17:00:52.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4085-mum-2014-14-dcit-cc-41-mumbai-classic-electircals-ltd-mumbai</loc>
               <lastmod>2025-04-13T17:07:00.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7290-mum-2012-14-chandrikaben-k-shah-mumbai-i-t-o-16-3-2-mumbai</loc>
               <lastmod>2025-04-13T17:07:00.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-105-kol-2015-24-acit-cir-38-kolkata-kolkata-sri-prem-kumar-choudhury-kolkata</loc>
               <lastmod>2025-04-14T21:07:03.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3735-del-2014-14-smt-monika-arora-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T10:56:30.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-bang-2014-14-late-pobbati-ramachandra-setty-ito</loc>
               <lastmod>2025-04-13T22:07:05.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-bang-2011-14-nirvana-business-solutions-private-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:42:43.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-bang-2010-14-m-s-infinera-india-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T12:42:43.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-bang-2012-14-acit-bangalore-sri-c-narasimhaiah-bangalore</loc>
               <lastmod>2025-04-17T12:42:43.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-hyd-2016-14-sarika-ranasaria-sec-apos-bad-hyderabad-dcit-circle-10-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T02:28:54.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-bang-2014-14-sri-k-n-surendra-reddy-amp-smt-vinutha-s-reddy-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-13T22:14:02.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7096-mum-2014-14-ito-25-3-5-mumbai-worli-automobile-centre-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7127-mum-2014-14-ajit-kumar-s-jain-mumbai-ito-21-1-1-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-mum-2013-14-acit-11-1-mumbai-aftab-p-shivdasani-mumbai</loc>
               <lastmod>2025-04-14T15:14:04.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2531-chny-2014-14-dcit-chennai-sterling-estates-and-properties-ltd-chennai</loc>
               <lastmod>2025-04-12T20:07:07.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3833-mum-2014-14-acit-cc-39-mumbai-virendra-jaikumar-jain-mumbai</loc>
               <lastmod>2025-04-19T19:22:03.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-2010-14-m-s-patel-land-corporation-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2024-10-09T21:06:29.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-kol-2015-14-diamond-tradecom-pvt-ltd-mumbai-cit-i-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:06.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-kol-2016-14-pmp-equipments-pvt-ltd-kolkata-ito-wd-2-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:02.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2216-chny-2015-14-keyaram-developers-and-hotels-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:42:05.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-chny-2014-14-keyaram-hotels-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:42:05.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-kol-2014-14-ito-ward-5-3-kolkata-kolkata-m-s-bhatter-silver-amp-jewels-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T15:01:02.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-kol-2016-14-sri-kalyan-sarkar-kolkata-ito-wd-54-4-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:57:10.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-mum-2010-14-roderick-sale-mumbai-dcit-3-2-mumbai</loc>
               <lastmod>2025-04-18T01:43:00.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-mum-2014-14-ito-14-3-2-mumbai-p-r-syndicate-mumbai</loc>
               <lastmod>2025-04-12T03:35:01.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-mum-2014-14-dhananjay-m-pandey-mumbai-ito-25-3-2-mumbai</loc>
               <lastmod>2025-04-12T05:56:03.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-mum-2016-14-rasiklal-hiralal-amp-co-p-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5386-mum-2015-14-dilip-dharmsey-khatau-mumbai-ito-it-3-1-1-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6182-mum-2014-14-neena-naresh-m-singhi-mumbai-asst-cit-24-3-mumbai</loc>
               <lastmod>2025-04-12T05:56:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-chny-2015-14-c-yogalakshmi-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T08:21:00.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1907-mum-2013-14-acit-11-1-mumbai-lata-mangeshkar-mumbai</loc>
               <lastmod>2025-04-12T09:00:11.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-mum-2013-14-lata-dinanath-mangeshkar-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-12T09:00:11.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-kol-2016-14-emcee-pharmaceuticals-pvt-ltd-kolkata-acit-circle-11-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:14:00.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-kol-2015-14-smt-pratima-sarkar-kolkata-ito-wd-2-coochbehar-coochbihar</loc>
               <lastmod>2025-04-13T20:56:04.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-pun-2016-14-sanjay-parshuram-gaikwad-latur-income-tax-offficer</loc>
               <lastmod>2025-04-13T18:00:03.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-pun-2015-14-bhedasgaon-nagari-sahakari-pat-sanstha-maryadit-kolhapur-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:06.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-ind-2015-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-chny-2014-14-rm-k-v-textiles-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:02.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-chny-2014-14-rm-k-v-textiles-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:02.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-chny-2016-14-indus-valley-housing-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:03.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-chny-2015-14-rudra-blades-and-edges-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T13:35:03.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-chny-2015-14-s-soundararajan-huf-vellore-addl-cit-madurai</loc>
               <lastmod>2025-04-12T13:35:03.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5953-del-2012-14-bt-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:14:17.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4612-mum-2013-14-dcit-3-thane-puranik-builders-p-ltd-mumbai</loc>
               <lastmod>2025-04-15T22:21:27.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-210-bang-2015-23-m-s-sln-traders-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-20T11:29:07.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-chandi-2016-14-ito-kurukshetra-sh-kuldeep-singh-karnal</loc>
               <lastmod>2025-04-20T13:01:13.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-chandi-2013-14-shri-devi-prasad-gupta-shimla-dcit-shimla</loc>
               <lastmod>2025-04-20T13:01:13.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-chandi-2015-14-sh-rajnish-thakur-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-20T13:01:14.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-953-chandi-2011-14-sh-manish-bansal-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-20T13:01:15.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-chandi-2016-14-ito-tds-patiala-sh-om-parkash-gupta-huf-mandi-gobindgarh</loc>
               <lastmod>2025-04-20T13:01:15.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-pun-2016-23-bajaj-finance-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-bang-2015-14-m-s-kemfin-services-pvt-ltd-bangalore-asst-c-i-t-bangalore</loc>
               <lastmod>2025-04-14T05:42:07.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-bang-2016-24-essilor-i-p-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-jab-2015-24-income-tax-officer-jabalpur-shri-mohammad-abbas-jabalpur</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-jab-2015-24-income-tax-officer-jabalpur-shri-ratan-bhatia-jabalpur</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-pan-2016-14-the-assistant-commissioner-of-income-tax-circle-2-1-hubli-hubli-m-s-sri-prabhulingeshwar-sugars-amp-chemicals-ltd-dharwad</loc>
               <lastmod>2024-10-23T14:36:59.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7022-mum-2014-14-ito-10-1-3-mumbai-trendsetter-construction-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7023-mum-2014-14-ito-10-1-3-mumbai-trendsetter-construction-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-jab-2014-14-shri-atul-jain-income-tax-officer-ward-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-jab-2014-14-dadaguru-construction-income-tax-officer</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-jab-2012-14-pratap-rai-ahuja-acit</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-jab-2016-14-shri-santosh-kumar-purwar-income-tax-officer</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-jab-2016-14-shri-rajkumar-singh-jabalpur-income-tax-officer-ward-1-2-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-jab-2016-14-ajay-kumar-dubey-income-tax-officer-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-jab-2015-14-bharat-snchar-nigam-limited-dy-comissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-jab-2010-14-ito-jabalpur-m-s-grashita-p-ltd-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jab-2015-14-smt-arti-agrawal-income-tax-officer</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-jab-2015-14-northern-coalfields-limited-deputy-commissioner-of-income-tax-circle-2-1</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-coch-2013-14-m-s-cherukunnu-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-jab-2015-14-income-tax-officer-tds-2-m-s-jabalpur-sahakari-dugdha-sangh-mydt</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-jab-2013-14-acit-1-1-jabalpur-m-s-r-k-rai</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-jab-2015-14-m-s-ridhdaradas-poonamchand-bhura-commissioner-of-income-tax-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-jab-2016-14-venkresh-dall-amp-oil-mill-surajaganj-addl-cit-range-1-bhopal</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-jab-2016-14-smt-ramadevi-agrawal-jabalpur-income-tax-officer-ward-2-3</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-jab-2016-14-city-hospital-amp-research-centre-pvt-ltd-jabalpur-income-tax-officer-tds-2-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-jab-2016-14-jwala-prasad-urmaliya-commissioner-of-income-tax-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4116-del-2012-14-jcit-meerut-shri-lokesh-kumar-jain-baghpat</loc>
               <lastmod>2024-10-23T14:56:49.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-ind-2014-14-m-s-r-k-developers-indore-the-ito-1-3-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-ind-2015-14-m-s-shree-elastics-pvt-ltd-indore-the-ito-2-1-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-ind-2014-14-shri-ramswaroop-thakur-indore-the-ito-4-3-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ind-2016-14-the-ito-1-ratlam-smt-rekha-goyal-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ind-2016-14-m-s-jagran-publication-p-ltd-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ind-2015-14-shri-shravan-kumar-sogani-ujjain-the-acit-1-1-ujjain</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-bil-2012-14-south-eastern-coalfields-ltd-bilaspur-cg-joint-commissioner-of-income-tax-range-1-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:23:03.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-bil-2016-14-m-s-shree-rajendra-engineering-enterprises-korba-cg-the-deputy-commissioner-of-income-tax-korba-cg</loc>
               <lastmod>2025-04-21T06:23:05.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-bang-2011-14-m-s-sap-labs-india-private-limited-bangalore-addl-cit-bangalore</loc>
               <lastmod>2025-04-21T05:29:26.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-ahd-2013-14-the-ito-ward-4-navsari-valsad-dist-co-op-milk-producers-union-ltd-navsari</loc>
               <lastmod>2025-04-12T02:49:06.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-pun-2007-14-dcit-central-cir-1-nashik-nashik-mrs-aruna-prakash-laddha-nashik</loc>
               <lastmod>2025-04-14T04:21:03.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-pun-2014-14-deputy-commissioner-of-income-tax-shri-subhash-hastimal-lodha</loc>
               <lastmod>2025-04-14T04:21:03.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-pun-2010-14-affinity-express-india-pvt-ltd-pune-dcit-cir-1-1-pune</loc>
               <lastmod>2025-04-14T04:14:04.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-222-chny-2015-24-ito-chennai-abdul-saleem-chennai</loc>
               <lastmod>2025-04-12T10:28:01.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-pun-2015-14-phaltan-education-society-satara-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:49:05.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-pun-2014-14-sindhudurg-district-primary-teachers-co-op-credit-society-ltd-sindhudurg-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:00.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4782-del-2014-14-ito-new-delhi-m-s-perfect-paradise-emporium-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T12:22:12.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5834-mum-2014-14-jackie-shroff-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-04-21T00:09:15.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6853-mum-2014-14-adit-e-ii-1-mumbai-jaslok-hospital-amp-research-centre-mumbai</loc>
               <lastmod>2025-04-21T00:09:18.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-chny-2015-14-late-mythri-grandhi-rep-by-lr-shri-vinay-v-grandhi-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:14:07.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4670-mum-2014-14-gandhi-parekh-investment-corp-limited-mumbai-ito-1-1-4-mumbai</loc>
               <lastmod>2025-04-14T19:28:06.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-bil-2014-14-shri-rajesh-kumar-agrawal-sarguja-c-g-cit-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:16:11.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-chny-2015-14-s-saradha-erode-acit-erode</loc>
               <lastmod>2025-04-12T12:28:01.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-mum-2011-14-family-plastics-and-thermoware-mumbai-d-c-i-t-20-3-mumbai</loc>
               <lastmod>2025-04-20T23:01:23.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-mum-2012-14-fiduciary-euromax-global-markets-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-04-20T23:01:24.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3445-del-2013-14-dcit-new-delhi-m-s-aggarwal-entertainment-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:14:44.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ahd-2013-14-k-j-mehta-t-b-hospital-baroda-the-adit-exemp-bhavnagar</loc>
               <lastmod>2025-04-20T11:43:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-ahd-2011-14-ralson-infrastructure-pvt-ltd-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-ahd-2009-14-the-dcit-circle-5-ahmedabad-nirma-credit-amp-capital-limited-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-ahd-2013-14-shri-amrutlal-lallubhai-patel-nani-daman-the-income-tax-officer-vapi-ward-4-nani-daman</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-913-ahd-2012-14-nirma-industries-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1124-ahd-2016-14-shri-shri-narendra-d-mistry-ahmedabad-the-ddit-international-taxation-1-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-ahd-2012-14-balex-pvt-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3253-ahd-2015-14-emtelle-india-ltd-formerly-known-as-parixit-industries-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-pun-2014-14-deputy-commissioner-of-income-tax-bajaj-finance-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-897-pun-2014-14-income-tax-officer-shri-rishabh-ramesh-jain-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-pun-2014-14-rishabh-ramesh-jain-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-pun-2013-14-mercedes-benz-india-pvt-ltd-formerly-known-as-daimler-chrysler-india-pvt-ltd-pune-asst-cit-circle-8-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-pun-2016-14-suyojit-infrastructure-pvt-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-pun-2014-14-income-tax-officer-hal-nd-employees-co-op-credit-society-ltd-nashik</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-pun-2015-14-income-tax-officer-shri-mahmood-h-musavi-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-pun-2014-14-ratimohan-prakashchand-modi-dhule-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-pun-2014-14-m-s-poona-hoteliers-association-pune-commissioner-of-income-tax-ii</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-pun-2014-14-dharrit-yogen-shah-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-pun-2015-14-nashik-capital-amp-financial-services-pvt-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-916-mum-2015-14-vinodkumar-s-jain-mumbai-asst-cit-cit-16-1-mumbai</loc>
               <lastmod>2025-04-19T21:29:07.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-hyd-2014-14-acit-circle-16-2-hyderabad-hyderabad-m-s-pennywise-solutions-private-limited-hyderabad</loc>
               <lastmod>2025-04-21T06:29:42.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-chny-2016-14-the-daughters-of-charity-of-vincent-de-paul-society-karaikudi-ito-trichy</loc>
               <lastmod>2025-04-12T07:14:05.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-chny-2016-14-s-k-sabapathy-vellore-acit-vellore</loc>
               <lastmod>2025-04-12T07:14:06.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-pun-2014-14-pharande-developers-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:03.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-pun-2015-14-income-tax-officer-shri-ulhas-shantaram-ghosalkar-ratnagiri</loc>
               <lastmod>2025-04-13T17:56:04.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5675-mum-2014-14-dcit-4-2-mumbai-harinagar-sugar-mills-ltd-mumbai</loc>
               <lastmod>2025-04-13T20:42:04.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-pun-2015-14-deputy-commissioner-of-income-tax-m-s-suttati-enterprises-ltd-pune</loc>
               <lastmod>2025-04-13T23:56:03.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-chny-2014-14-simpson-amp-co-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:42:07.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-chny-2016-14-dcit-coimbatore-premier-cotton-textiles-coimbatore</loc>
               <lastmod>2025-04-12T07:49:04.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-chny-2016-14-r-v-perumal-s-o-sri-veerana-thevar-theni-ito-theni</loc>
               <lastmod>2025-04-12T07:49:04.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-119-chny-2015-23-isc-investment-amp-finance-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:49:04.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-chny-2016-14-bose-chandra-ebenezer-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T07:49:06.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-chny-2016-14-bose-chandra-ebenezer-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T07:49:06.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-mum-2011-14-dighi-port-ltd-mumbai-ito-wd-2-1-2-mumbai</loc>
               <lastmod>2025-04-15T22:56:26.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4266-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4265-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-ahd-2015-14-state-bank-of-india-supervising-official-apos-s-co-operative-credit-society-ltd-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-ahd-2015-14-state-bank-of-india-supervising-official-apos-s-co-operative-credit-society-ltd-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-ahd-2013-14-the-ito-vapi-ward-1-vapi-shri-deepak-jayantilal-kapadia-umbergam</loc>
               <lastmod>2025-04-13T09:21:05.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-139-ahd-2013-23-narayan-processors-surat-the-acit-circle-6-surat</loc>
               <lastmod>2025-04-13T09:21:06.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-mum-2016-24-mahindra-amp-mahindra-employees-stock-option-trust-mumbai-addl-cit-range-12-2-mumbai</loc>
               <lastmod>2025-04-14T04:00:08.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-mum-2009-14-medley-pharmaceuticals-ltd-mumbai-dy-c-i-t-cent-cir-44-mumbai</loc>
               <lastmod>2025-04-14T14:35:02.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-hyd-2015-14-indus-business-systems-ltd-hyd-hyderabad-ito-ward-2-1-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:50:46.063Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-bil-2016-14-m-s-chhattisgarh-gramin-bank-janjgir-champa-the-income-tax-officer-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-bil-2015-14-chhattisgarh-gramin-bank-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-bil-2015-14-chhattisgarh-gramin-bank-i-t-o-tds-bilaspur</loc>
               <lastmod>2025-04-21T06:57:31.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-bil-2014-14-the-dy-cit-2-1-raipur-cg-m-s-antardhara-properties-amp-finance-p-ltd-raipur-cg</loc>
               <lastmod>2025-04-21T06:57:32.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-hyd-2015-14-acit-circle-2-2-hyderabad-hyderabad-transport-corporation-of-india-ltd-hyd-secunderabad</loc>
               <lastmod>2025-04-21T06:50:43.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-bang-2016-23-danish-steel-cluster-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-nag-2014-14-mohd-arif-mohd-ayub-azmi-nagpur-j-c-i-t-wardha-range-wardha</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-nag-2014-14-shri-uday-govindrao-ganar-nagpur-ito-ward-5-3-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-nag-2015-14-acit-akola-circle-akola-the-janta-commercial-co-op-bank-ltd-khamgaon</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-nag-2015-14-d-c-i-t-chandrapur-circle-chandrapur-m-s-gajanan-construction-co-chandrapur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-nag-2015-14-the-acit-akola-circle-akola-the-malapur-urban-co-op-bank-ltd-buldhana</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-nag-2015-14-the-malkapur-urban-co-opt-bank-ltd-nagpur-dy-cit-akola-circle-akola</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-nag-2015-14-ito-ward-2-buldhana-shri-dhrupatrao-bhagwan-sawale-buldhana</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-258-nag-2007-16-the-dy-commissioner-of-income-tax-circle1-1-nagpur-m-s-globle-fuels-limited-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-nag-2012-14-m-s-nathuram-agrawal-nagpur-dy-commissioner-of-income-tax-cir-8-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-chandi-2016-14-the-sub-registrar-shimla-director-of-income-tax-cib-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-chandi-2016-14-the-sub-registrar-shimla-director-of-income-tax-cib-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-del-2014-14-dcit-new-delhi-m-s-m-b-finmart-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6068-del-2013-14-acit-new-delhi-m-s-oriental-bank-of-commerce-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5806-del-2012-14-ito-new-delhi-shri-nanak-ram-jaisinghani-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-del-2014-14-dcit-new-delhi-m-s-info-edge-india-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-del-2014-14-indian-medical-association-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4652-del-2013-14-adit-dehradun-m-s-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-gaffney-cline-amp-associates-uk-dehradun</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-del-2016-14-jujaj-ahmed-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3869-del-2009-14-punjab-amp-sind-bank-new-delhi-addll-cit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-del-2016-14-m-s-linkedin-technology-information-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-del-2015-14-sun-life-india-service-centre-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-del-2014-14-sh-hansraj-s-o-sh-ishria-faridabad-ito-faridabad</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-coch-2014-23-m-s-society-for-rural-improvement-palakkad-the-dcit-palakkad</loc>
               <lastmod>2025-07-07T14:21:39.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-chandi-2016-23-sh-ashotosh-tandon-mandi-gobindgarh-ito-tds-patiala</loc>
               <lastmod>2025-07-07T14:21:39.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-chandi-2016-23-sh-ashotosh-tandon-mandi-gobindgarh-ito-tds-patiala</loc>
               <lastmod>2025-07-07T14:21:39.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-chny-2014-14-vellore-institute-of-technology-vellore-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-chny-2014-14-vellore-institute-of-technology-vellore-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-mum-2015-14-sterling-oil-resources-ltd-mumbai-dcit-13-2-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-mum-2014-14-essar-steel-orissa-ltd-mumbai-asst-cit-rg-5-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-mum-2011-14-vijaydeep-hotels-p-ltd-mumbai-dcit-cen-cir-29-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3260-mum-2012-14-rbs-financial-services-india-p-ltd-formelry-known-as-abn-amro-securities-i-p-ltd-mumbai-dcit-rg-3-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-coch-2016-14-the-secretary-ernakulam-the-ito-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-coch-2016-14-m-s-jimco-exim-amp-trade-p-ltd-cochin-the-jcit-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-coch-2016-14-m-s-jimco-exim-amp-trade-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-coch-2016-14-the-secretary-ernakulam-the-ito-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-coch-2015-14-m-s-eurotech-maritime-academy-cochin-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-coch-2015-14-sri-v-k-pamodkumar-thrissur-the-ito-trichur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-coch-2015-14-m-s-synthite-industries-ltd-cochin-jtcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-coch-2015-14-the-thiruvamday-rubber-co-ltd-calicut-the-dcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-coch-2015-14-sri-p-v-muraleedharan-trichur-the-acit-trichur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-coch-2013-14-the-kuramathur-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-coch-2015-14-m-s-silpa-projects-amp-infrastructures-india-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-coch-2013-14-oberon-edifices-and-estates-p-ltd-trivandrum-ito-trivandrum</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-coch-2014-14-m-s-keezhedath-traders-tirur-the-ito-tirur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-coch-2016-14-mr-k-simon-paul-ernakulam-the-ito-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-coch-2014-14-mr-k-p-roy-aluva-the-acit-aluva</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-coch-2016-24-m-s-alukkas-jewellery-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-viz-2013-14-sri-ramachandra-mutually-aided-co-operative-credit-society-ltd-jangareddigudem-the-cit-a-11-mumbai-camp-office-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-mum-2013-14-karamtara-engineering-p-ltd-mumbai-acit-osd-rg-8-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6655-mum-2013-14-aptech-software-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3798-mum-2014-14-dcit-7-3-mumbai-times-global-broadcasting-co-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-chny-2014-14-p-k-p-n-spinning-mills-p-ltd-pallipalayam-acit-salem</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-chny-2016-14-acit-chennai-mary-zachariah-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-chny-2012-14-dcit-chennai-m-s-chemplast-sanmar-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-chny-2008-14-chemplast-sanmar-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-chny-2012-14-dcit-chennai-m-s-chemplast-sanmar-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-chny-2015-14-rekha-goenka-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-chny-2016-14-sify-technologies-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-chny-2015-14-m-vydeswaran-chennai-acit-trichy</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-chny-2016-14-shyalaja-narayanan-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2927-chny-2014-14-a-s-mohamed-majid-chennai-ito-kumbakonam</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-chny-2015-14-ito-chennai-the-trust-association-of-the-advent-christian-conference-of-india-private-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-del-2012-14-actis-advisers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-bang-2015-14-asst-c-i-t-hubli-hubli-electricity-supply-company-limited-hubli</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-bang-2014-14-dcit-m-s-bharat-fritz-werner-ltd</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-bang-2014-14-dcit-bangalore-m-s-synergia-consultants-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-bang-2015-14-sri-basavangauru-topavana-trust-davangere-cit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-bang-2015-14-m-s-ramsoft-technologies-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7156-mum-2008-14-m-s-knr-patel-jv-mumbai-the-acit-cir-24-1</loc>
               <lastmod>2025-07-10T08:17:37.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7155-mum-2008-14-patel-knr-jv-mumbai-acit-cir-24-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-mum-2016-24-oberoi-realty-ltd-mumbai-dcit-cent-cir-4-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ahd-2013-14-shri-pralay-nandi-ahmedabad-the-acit-circle-14-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:04.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-viz-2013-23-the-ito-ward-2-bhimavaram-sri-penmetsa-krishnama-raju-bhimavaram</loc>
               <lastmod>2025-07-10T06:43:47.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-chny-2016-24-m-srinivasamurthy-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2137-chny-2014-14-acit-coimbatore-bannari-amman-sugars-ltd-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-chny-2015-14-sella-synergy-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-chny-2016-14-dcit-tiruppur-maglink-infra-projects-pvt-ltd-tiruppur</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-chny-2015-14-d-tamilrajan-chennai-jcit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2050-chny-2015-14-roverco-apparel-company-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2943-chny-2014-14-dcit-coimbatore-elgi-equipments-limited-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-chny-2014-14-parry-amp-co-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-chny-2016-14-sivasundram-amp-co-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-chny-2015-14-dcit-chennai-n-raghunath-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-chny-2015-14-g-manimegalai-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-chny-2016-14-prasad-and-company-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-chny-2015-14-n-r-manigantan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-chny-2014-14-little-flower-education-society-chennai-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-chandi-2014-14-m-s-anand-concast-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-chandi-2014-14-m-s-anand-concast-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-chandi-2016-14-sh-vijay-bector-sirhind-acit-mandi-gobindgarh</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-chandi-2013-14-acit-patiala-m-s-h-k-associates-patiala</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-chandi-2014-14-manoj-sahni-acit-central-circle-ii</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-chandi-2014-14-girish-sahni-solan-acit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-chandi-2014-14-ito-barnala-sant-baba-sunder-singh-canadian-charitable-trust-barnala</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-chandi-2014-14-sant-baba-sunder-singh-ji-canadian-charitable-trust-regd-barnala-jcit-sangrur</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-chandi-2016-14-m-s-oscar-remedies-p-ltd-yamunanagar-dcit-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-70-chandi-2015-24-agriculture-produce-market-committee-kangra-ito-dharamashala</loc>
               <lastmod>2025-08-20T11:33:09.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-240-del-2010-23-m-s-essel-shyam-technologies-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-del-2016-14-m-s-krishna-enterprises-haryana-ito-panipat</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-del-2014-14-m-s-cane-development-council-muzaffarnagar-jcit-muzaffarnagar</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5116-del-2010-14-ito-new-delhi-m-s-konark-telelinks-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-mum-2002-14-the-acit-6-3-m-s-ge-countrywide-consumery-financial-services-ltd</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-del-2008-14-ito-ward-23-2-new-delhi-v-k-mehta-huf-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2286-del-2014-14-dcit-new-delhi-m-s-jindal-export-and-import-p-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-del-2004-14-ito-ward-4-dabur-bricks-co</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6436-del-2013-14-m-s-prayag-polytech-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-del-2011-14-m-s-paliwal-overseas-ltd-panipat-acit-panipat</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3266-del-2013-14-m-s-u-s-food-p-ltd-uttar-pradesh-addl-cit-moradabad</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-mum-2011-14-prabhat-jhunjhunwala-mumbai-acit-16-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4897-mum-2013-14-chitwan-developers-p-ltd-raigad-ito-6-2-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7319-mum-2013-14-nargis-mamdani-mumbai-ito-20-2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-mum-2013-14-metro-shoes-ltd-mumbai-addl-cit-rg-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-mum-2013-14-mahendra-a-gandhi-mumbai-ito-12-3-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-mum-2013-14-ito-12-3-4-mumbai-mahendra-a-gandhi-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3337-mum-2014-14-dcit-8-1-mumbai-benhoor-regency-estates-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5074-mum-2013-14-nivo-controls-p-ltd-mumbai-ito-1-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5313-mum-2008-14-baumgarten-amp-wallia-pvt-ltd-mumbai-dcit-rg-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-mum-2014-14-bank-of-india-mumbai-asst-cit-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3864-mum-2014-14-ito-24-1-1-mumbai-mustak-karim-prasalia-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-mum-2012-14-narendra-c-shah-mumbai-ito-wd-4-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-mum-2015-14-ito-27-1-3-navi-mumbai-chandru-t-vaziarani-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-mum-2014-14-acit-cir-4-2-mumbai-nupoor-capitals-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7420-mum-2012-14-s-v-foundation-public-charitable-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4056-mum-2012-14-ito-2-3-3-mumbai-sterlite-paper-ltd-sterlite-infra-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3386-mum-2014-14-chief-minister-apos-s-relief-fund-cmrf-mumbai-income-tax-officer-exemption-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-mum-2011-14-patil-construciton-mumbai-ito-wd-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5106-mum-2009-14-deepak-classes-borivali-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5623-mum-2014-14-wellworth-developers-mumbai-asst-cit-cen-cir-23-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7975-mum-2011-14-dhanraj-dhadda-amp-sons-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-mum-2013-14-ito-23-1-3-mumbai-millenium-steel-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6980-mum-2012-14-prajapai-construction-ltd-navi-mumbai-acit-7-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-mum-2016-14-chembur-mahatma-education-society-mumbai-ito-e-i-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-viz-2014-14-the-acit-rajahmundry-sri-chaitanya-educational-society-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-viz-2016-14-kaspa-hyothi-ganesh-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-viz-2015-14-kamsu-hari-gopal-chowdary-huf-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-viz-2013-14-the-ito-ward-4-2-visakhapatnam-m-s-waltair-communications-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-viz-2013-14-the-acit-circle-1-rajahmundry-sri-mattapalli-ram-kumar-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-viz-2014-14-the-acit-circle-2-1-guntur-hara-exports-ongole</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-viz-2012-14-sri-godavarthi-uma-maheswara-rao-tanuku-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-viz-2014-14-sayyapu-raju-engg-constructions-visakhapatnam-the-acit-circle-4-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-viz-2013-14-the-dy-cit-circle-3-1-tds-vijayawada-the-project-director-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-pan-2014-14-m-s-seva-sadan-convent-bijapur-commissioner-of-income-tax-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-pan-2015-14-smt-sunita-ajit-patil-belgaum-asst-commissioner-of-income-tax-circle-1-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-chny-2016-23-yes-amp-yes-premier-hi-tech-homes-india-p-limited-erode-ito-erode</loc>
               <lastmod>2025-09-17T13:00:40.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-pan-2016-24-gangadhar-narsingdas-agrawal-huf-margao-the-assistant-commissioner-of-income-tax-central-circle-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-kizhakevila-agencies-lekshmi-nada-kollam-commercial-tax-officer-iii-circle-commercial-taxes-department-kollam-and-deputy-commissioner-appeals-ii-commercial-taxes-department-asramom-kollam-and-the-secretary-kerala-value-added-tax-appellate-tribunal-ernakulam-and-state-of-kerala-represented-by-the-secretary-to-government-taxes-department-government-secretariat-thiruvananthapuram-203-2015</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kairali-ayurvedic-health-resort-private-limited-the-commercial-tax-officer-luxury-tax-department-of-commercial-taxes-office-of-the-deputy-commissioner-palakkad-and-the-deputy-commissioner-appeals-i-kottayam-local-at-ernakulam-commercial-taxes-ernakulam-and-the-assistant-engineer-kerala-agricultural-income-tax-and-sales-tax-appellate-tribunal-additional-bench-near-sharadha-sankara-kalyana-mandapam-nurani-p-o-palakkad-33</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganapati-s-o-subray-hegde-commissioner-of-income-tax-tds-and-karnataka-power-corporation-ltd-102616-2015</loc>
               <lastmod>2025-09-18T07:06:14.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-central-circle-c-r-building-queens-road-bangalore-and-the-deputy-commissioner-of-income-tax-central-circle-1-3-c-r-building-queens-road-bangalore-wipro-ge-medical-systems-ltd-plot-no-4-kadugodi-plantation-industrial-area-sadaramangala-bangalore-u2013-560-067-912-2008</loc>
               <lastmod>2025-09-18T07:06:35.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-lakkasandra-extn-branch-bangalore-518-2015</loc>
               <lastmod>2025-09-18T07:05:52.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-gauri-shankar-prasad-income-tax-appellate-tribunal-patna-bench-and-the-commissioner-of-income-tax-appeals-ii-patna-and-dy-commissioner-of-income-tax-special-investigation-circle-patna-550-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-padmanabhanagar-branch-495-2015</loc>
               <lastmod>2025-09-18T07:05:52.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-ashoka-pillar-branch-bangalore-506-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-u2013-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-ganganagar-branch-496-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-magadi-road-branch-bangalore-513-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-hsr-agara-branch-bangalore-527-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-526-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-kengeri-satellite-town-branch-bangalore-516-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mararikulam-service-co-operative-bank-limited-the-commissioner-of-income-tax-appeals-kottayam-and-the-income-tax-officer-ward-no-2-alappuzha-21836</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kizhakkedathu-enterprises-agrl-income-tax-commercial-tax-officer-ranni-and-deputy-commissioner-appeals-ii-commercial-taxes-kollam-and-kvat-tribunal-addl-bench-thiruvananthapuram-and-inspecting-assistant-commissioner-commercial-taxes-pathanamthitta-20431</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-gauri-shankar-prasad-income-tax-appellate-tribunal-patna-bench-and-the-commissioner-of-income-tax-appeals-ii-patna-and-dy-commissioner-of-income-tax-special-investigation-circle-patna-550-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-revenue-unnamed-respondent-assessee-600</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/405-and-406-of-2015</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sreejesh-k-union-of-india-and-director-general-posts-and-chief-post-master-general-kerala-circle-and-post-master-general-northern-region-kerala-circle-and-director-of-postal-services-northern-region-kerala-circle-and-superintendent-railway-mail-service-ct-division-calicut-and-divisional-personnel-officer-southern-railway-palghat-and-additional-commissioner-of-income-tax-income-tax-department-kozhikode-153</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-gauri-shankar-prasad-income-tax-appellate-tribunal-patna-bench-and-the-commissioner-of-income-tax-appeals-ii-patna-and-dy-commissioner-of-income-tax-special-investigation-circle-patna-550-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prabhu-dayal-agrawal-s-o-late-banshidhar-agrawal-proprietor-raj-trading-company-the-commissioner-of-income-tax-jamshedpur-and-income-tax-officer-ward-2-i-5402</loc>
               <lastmod>2025-09-18T06:54:58.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-bang-2013-14-dcit-himalya-containers-and-cartoon-pvt-ltd</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-bang-2012-14-24-7-customer-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-bang-2013-14-khf-components-pvt-ltd-ito</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-jpr-2015-14-dcit-jaipur-grass-field-farms-amp-resorts-p-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-879-jpr-2013-14-dcit-jaipur-rama-ajit-vuilders-amp-developers-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-jpr-2014-14-laxman-das-bansal-jaipur-ito-bharatpur</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4021-mum-2014-14-ghanshyam-l-bodani-mumbai-asst-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-mum-2012-14-tata-chemicals-ltd-mumbai-dcit-it-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3540-mum-2004-14-m-s-lml-ltd-mumbai-the-addl-cit-rg-3-2</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7244-mum-2014-14-acit-22-1-mumbai-john-galt-international-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2218-mum-2014-14-ito-5-2-2-mumbai-janus-investment-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-mum-2014-14-ito-5-2-2-mumbai-janus-investments-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6733-mum-2011-14-jagshi-j-chheda-mumbai-a-c-i-t-circle-17-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-bang-2015-14-krishna-srivastava-bangalore-asst-c-i-t-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-bang-2013-14-dcit-m-s-novo-nordisk-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-bang-2011-14-m-s-abott-medical-optics-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-bang-2016-24-zyme-solutions-p-ltd-bangalore-income-tax-officer-ward-7-1-4-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-bang-2016-24-assistant-commissioner-of-income-tax-bangalore-m-s-karnataka-state-co-operative-apex-bank-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-mum-2014-14-ddit-it-2-2-mumbai-ubs-ag-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-210-mum-2015-23-ubs-ag-mumbai-ddit-it-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-kumar-ghosh-the-union-of-india-and-129th-bn-bsf-rampura-fazilka-and-inspector-general-border-security-force-ftr-headquarter-bsf-jalandhar-cantt-and-deputy-inspector-general-border-security-force-sector-hq-bsf-azamgarh-abohar-and-director-general-fhq-bsf-cgo-complex-lodhi-road-new-delhi-and-no-940768024-hc-lm-harendra-prasad-border-security-force-ftr-hq-punjab-429</loc>
               <lastmod>2025-12-25T10:25:18.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-jpr-2014-14-acit-alwar-babanarsing-das-buildcon-private-ltd-alwar</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-jpr-2015-14-janta-construction-co-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajay-kumar-s-o-late-ambika-prasad-superintendent-of-police-food-c-i-d-patna-presently-posted-as-commandant-home-guard-chhajubagh-patna-and-arvind-kumar-arbind-kumar-son-of-late-hare-krishna-prasad-sanehi-resident-of-mohalla-dharamrai-chak-p-o-and-p-s-lakhisarai-district-lakhisarai-bihar-presently-posted-as-superintendent-of-police-c-i-d-department-of-home-police-government-of-bihar-patna-and-then-posted-as-superintendent-of-police-railway-jamalpur-and-union-public-service-commission-through-its-secretary-dholpur-house-shahjahan-road-new-delhi-the-union-of-india-through-the-secretary-ministry-of-home-affairs-government-of-india-north-block-new-delhi-and-the-state-of-bihar-through-its-chief-secretary-old-secretariat-patna-17981</loc>
               <lastmod>2025-12-25T11:50:20.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-kol-2013-14-i-t-o-wd-1-2-hooghly-hooghly-sri-kalin-dutta-hooghly</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1937-kol-2013-14-i-t-o-wd-7-2-kolkata-kolkata-mr-adeel-hasan-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2167-kol-2013-14-pankaj-kumar-das-kolkata-a-c-i-t-circle-52-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-kol-2011-14-shri-prabir-kumar-mullick-burdwan-ito-ward-3-1-asansol-asansol</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-kol-2013-14-m-s-nhai-siliguri-a-c-i-t-tds-siliguri</loc>
               <lastmod>2026-01-09T08:40:57.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-lkw-2016-14-m-s-northern-tannery-kanpur-astt-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-lkw-2016-14-kailash-chand-agarwal-kanpur-astt-commissioner-of-income-tax-ii-kanpur</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-lkw-2015-14-shri-farhat-husain-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-157-lkw-2015-24-awadh-public-school-academy-lucknow-income-tax-officer-v-1-lucknow</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-mum-2014-14-jewellmark-india-p-ltd-mumbai-ito-8-2-1-mumbai</loc>
               <lastmod>2025-04-21T00:15:54.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-mum-2015-14-janjivhala-sahakari-patsanstha-maryadit-mumbai-ito-15-2-1-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-mum-2016-24-rakesh-badrinath-mishra-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-kol-2012-14-acit-central-circle-iv-kolkata-kolkata-m-s-inland-road-transport-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6802-mum-2014-14-bp-equities-p-ltd-mumbai-dcit-4-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6764-mum-2014-14-ito-wd-3-1-thane-ncc-smc-unity-jv-thane</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5202-mum-2013-14-badrikeshwar-co-op-hsg-soc-mumbai-ito-wd-14-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4408-mum-2012-14-bombay-stock-exchange-ltd-mumbai-addl-cit-rg-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-mum-2013-14-badrikeshwar-co-op-hsg-sco-mumbai-ito-wd-14-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6751-mum-2014-14-ito-25-2-2-mumbai-mahesh-m-purohit-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6910-mum-2013-14-dcit-cir-22-1-navi-mumbai-neel-controls-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6918-mum-2013-14-mangla-international-p-ltd-mumbai-ito-wd-3-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6583-mum-2014-14-dcit-cir-6-1-mumbai-borosil-glass-works-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4510-mum-2010-14-acit-20-1-mumbai-archie-abraham-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7036-mum-2013-14-kamlesh-galia-mumbai-acit-17-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8888-mum-2010-14-konkan-exports-ltd-mumbai-ito-6-2-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6195-mum-2006-14-m-s-capable-commercials-p-ltd-mumbai-ito-3-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7212-mum-2014-14-late-mr-roshan-raja-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-mum-2014-14-power-fuels-india-p-ltd-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-89-kol-2013-23-sri-mritunjoy-mukherjee-asansol-a-c-i-t-cir-2-asansol-asansol</loc>
               <lastmod>2026-01-09T08:40:57.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2345-kol-2013-14-smt-sonali-kundu-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2343-kol-2013-14-smt-papia-bhandari-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2344-kol-2013-14-smt-shampa-nair-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-kol-2016-24-sri-rajesh-kumar-kushwaha-asansol-ito-wd-1-1-asansol-asansol</loc>
               <lastmod>2025-04-17T11:28:39.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-kol-2014-14-acit-cen-cir-vi-kolkata-kolkata-smt-usha-agarwal-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3361-chny-2016-14-o-n-guganbabu-salem-dcit-salem</loc>
               <lastmod>2025-04-13T05:35:04.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-mum-2012-14-mill-consultants-amp-investment-p-ltd-mumbai-dcit-cir-4-3-mumbai</loc>
               <lastmod>2025-04-14T04:00:02.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-mum-2016-23-indorigin-electric-ltd-mumbai-dcit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-20T01:43:10.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7581-mum-2013-14-asst-cit-4-3-mumbai-talreja-textiles-industries-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5192-mum-2013-14-ito-16-1-3-mumbai-surendra-r-shah-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-mum-2013-14-sanjiv-bipin-barot-mumbai-dcit-9-2-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4649-mum-2013-14-asst-cit-cir-20-3-mumbai-sajit-iqbal-quereshi-mumbai</loc>
               <lastmod>2025-04-20T01:29:13.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6822-mum-2012-14-suleena-n-shinde-mumbai-ito-15-1-3-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2704-mum-2014-14-ikram-ahmed-nisar-khan-mumbai-ito-21-3-1-mumbai</loc>
               <lastmod>2025-04-13T13:28:00.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5222-mum-2013-14-safset-forwarders-p-ltd-mumbai-ito-3-3-2-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7136-mum-2014-14-tahnee-heights-cooperative-housing-society-ltd-mumbai-asst-cit-16-2-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-mum-2014-14-ito-9-3-1-mumbai-tarun-hiralal-dhami-mumbai</loc>
               <lastmod>2025-04-13T12:35:02.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4023-mum-2014-14-sajid-iqbal-qureshi-mumbai-asst-cit-20-3-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2261-mum-2012-14-imteyaz-ahmed-khan-mumbai-dcit-cir-1-kalyan</loc>
               <lastmod>2025-04-20T01:43:10.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7639-mum-2013-14-adit-it-2-2-mumbai-taj-tv-ltd-mumbai</loc>
               <lastmod>2025-04-13T12:35:02.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7281-mum-2010-14-subhash-melanio-coutinho-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-mum-2015-14-asst-cit-32-3-mumbai-v-k-rajendran-mumbai</loc>
               <lastmod>2025-04-13T18:14:02.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-ahd-2016-24-inspiron-engineering-p-ltd-ahmedabad-asstt-commissioner-of-income-tax-circle-4-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ahd-2016-14-m-s-shiv-krupa-tin-containers-the-income-tax-officer-s-k-ward-1-himatnagar</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-ahd-2012-14-the-dcit-circle-1-ahmedabad-astral-poly-technik-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3216-ahd-2011-14-the-dcit-circle-1-ahmedabad-astral-poly-technik-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-ahd-2012-14-aaryavart-impex-pvt-ltd-ahmedabad-the-acit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2649-ahd-2014-14-the-ito-ward-1-godhra-shri-dharmendra-j-pandya-kheda</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-ahd-2013-14-smt-divya-nandlal-tekwani-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ahd-2012-14-shreeji-enterprises-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-ahd-2013-14-endeavour-instruments-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ahd-2016-14-sona-alloys-pvt-ltd-ahmedabad-the-addl-cit-tds-range-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-320-ahd-2012-16-the-acit-central-circle-2-2-ahmedabad-shri-somabhai-a-prajapati-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-ahd-2015-14-shri-manilal-m-patel-huf-surat-the-acit-circle-6-surat</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7544-mum-2013-14-srida-knitters-mumbai-cit-14-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2752-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:15.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6236-mum-2013-14-creative-global-stock-broking-p-ltd-mumbai-dcit-4-1-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3246-mum-2011-14-sanjay-vishwakarma-thane-acit-25-2-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7054-mum-2014-14-shivkumar-mirchandani-mumbai-ito-16-2-2-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6912-mum-2014-14-state-street-syntel-services-p-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5711-del-2014-14-dcit-new-delhi-m-s-promed-exports-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T12:57:07.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-del-2013-23-m-s-at-kearney-ltd-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-04-15T13:21:17.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-del-2014-14-ito-new-delhi-shri-prem-lakhotia-new-delhi</loc>
               <lastmod>2025-04-15T13:21:14.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2239-kol-2013-14-ratan-pal-singh-howrah-i-t-o-wd-48-2-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:07:06.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2741-kol-2013-14-income-tax-officer-ward-4-2-kolkata-kolkata-m-s-magnum-commercial-limited-kolkata</loc>
               <lastmod>2025-04-13T21:14:01.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2396-kol-2013-14-singur-thana-large-sized-primary-agriculture-co-op-marketing-society-ltd-kolkata-a-c-i-t-cir-1-hooghly-hooghly</loc>
               <lastmod>2025-04-13T21:07:07.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2248-kol-2013-14-i-t-o-wd-8-1-kolkata-kolkata-m-s-alkharsh-international-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-del-2015-14-sh-satish-kumar-meerut-ito-meerut</loc>
               <lastmod>2025-04-16T15:42:31.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-del-2013-14-m-s-spg-finvest-private-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3074-del-2013-14-ms-puneet-saluja-meerut-acit-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3074-del-2012-14-dcit-ltu-new-delhi-m-s-siel-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-del-2013-14-dcit-new-delhi-m-s-super-plastic-coats-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3957-del-2009-14-acit-new-delhi-m-s-canon-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-16T16:21:27.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-coch-2013-14-the-kunhimangalam-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-coch-2013-14-the-kappad-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T14:15:43.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-ind-2016-14-m-s-r-k-developers-indore-the-ito-1-3-indore</loc>
               <lastmod>2025-04-22T00:23:11.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-ind-2013-16-m-s-virat-hare-krishna-education-society-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:08:26.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-ind-2013-16-m-s-virat-hare-krishna-education-society-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:08:26.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ind-2016-14-shri-sardarmal-jain-indore-the-ito-2-2-indore</loc>
               <lastmod>2025-04-20T20:08:26.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-ind-2014-14-the-acit-1-1-indore-m-s-admanum-finance-limited-indore</loc>
               <lastmod>2025-04-20T20:29:27.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-ind-2014-14-the-acit-1-1-indore-m-s-admanum-finance-limited-indore</loc>
               <lastmod>2025-04-20T20:29:27.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-ind-2015-14-m-s-lilasons-industries-limited-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:29:25.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-277-ind-2014-16-m-s-lilasons-infrastructure-pvt-ltd-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:29:21.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-278-ind-2014-16-m-s-lilasons-infrastructure-pvt-ltd-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:29:21.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-ind-2014-14-the-acit-1-1-indore-m-s-bridgestone-india-pvt-ltd-dhar</loc>
               <lastmod>2025-04-20T20:36:28.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-ind-2014-14-the-dcit-1-1-indore-m-s-bridgestone-india-p-ltd-dhar</loc>
               <lastmod>2025-04-20T20:36:28.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-asr-2015-14-m-s-mbd-printographics-pvt-ltd-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-15T14:21:18.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-asr-2014-14-the-income-tax-officer-kapurthala-i-sh-kamaljit-singh-kapurthala</loc>
               <lastmod>2025-04-15T14:21:19.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-ahd-2016-14-shri-bipinbhai-bhimjibhai-patel-bhavnagar-the-income-tax-officer-ward-2-3-bhavnagar</loc>
               <lastmod>2025-04-12T23:14:04.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3307-ahd-2015-14-m-s-oswal-machinery-ltd-ahmedabad-the-tax-recovery-officer-anand-range-anand</loc>
               <lastmod>2025-04-12T23:14:05.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-ahd-2008-14-falguniben-chetankumar-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2025-04-12T23:14:01.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ahd-2013-14-shri-popatlal-vandas-patel-mehsana-the-acit-cent-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3012-ahd-2011-14-smt-rajulben-shaileshkumar-doshi-himatnagar-the-dy-cit-c-c-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-coch-2015-14-sri-joseph-philip-cochin-the-ito-ernakulam</loc>
               <lastmod>2025-04-21T07:15:30.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-coch-2015-14-sri-joseph-philip-cochin-the-ito-ernakulam</loc>
               <lastmod>2025-04-21T07:15:30.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2448-del-2007-14-ito-ward-17-4-vital-communication-ltd</loc>
               <lastmod>2025-04-14T09:21:00.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-148-del-2014-23-halliburton-offshore-services-inc-new-delhi-adit-dehradun</loc>
               <lastmod>2022-04-07T06:24:20.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-239-del-2013-23-m-s-super-plastic-coats-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:20.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-182-del-2011-23-sh-sanjeev-kumar-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:20.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5265-mum-2013-14-ito-25-2-3-navi-mumbai</loc>
               <lastmod>2021-11-04T20:08:55.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-chandi-2014-14-pawan-sahni-sahni-apos-s-aashiana-acit-central-circle-ii-chandigarh</loc>
               <lastmod>2022-04-07T06:19:59.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-kol-2012-14-allahabad-bank-kolkata-add-cit-range-6-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:42:22.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-kol-2013-14-deva-lease-amp-finance-pvt-ltd-kolkata-i-t-o-wd-3-1-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:49:24.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-ind-2015-14-m-s-pawan-kumar-kushal-kumar-khategaon-the-addl-cit-range-1-ujjain</loc>
               <lastmod>2025-04-20T20:15:22.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ind-2016-14-shri-manish-bhargava-bhopal-the-ito-3-2-bhopal</loc>
               <lastmod>2025-04-20T20:15:21.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5655-del-2013-14-spl-industries-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6161-del-2014-14-m-k-cycle-industries-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5642-del-2013-14-m-s-s-g-estates-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-del-2013-14-dcit-new-delhi-m-s-senior-india-pvt-ltd-delhi</loc>
               <lastmod>2025-04-18T04:14:48.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-del-2014-14-southend-project-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T04:07:42.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-del-2014-14-sh-surendra-kumar-wadhwa-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:00:51.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2506-del-2012-14-acit-new-delhi-m-s-vipul-medicorp-tpa-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:49.455Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-asr-2015-14-m-s-national-india-construction-co-pathankot-addl-commissioner-of-income-tax-pathankot</loc>
               <lastmod>2025-04-14T03:21:04.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3829-del-2013-14-acit-new-delhi-sh-umkal-healthcare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:49:53.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-213-ahd-2013-16-super-industries-baroda-the-dcit-circle-2-2-baroda</loc>
               <lastmod>2025-04-13T17:35:04.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-ahd-2011-14-welmicron-pvt-ltd-baroda-the-q-income-tax-officer-baroda</loc>
               <lastmod>2025-04-13T17:35:05.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-coch-2016-14-smt-renuka-jithesh-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-04-21T11:36:27.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-coch-2016-14-m-s-silver-builders-cochin-the-dcit-thiruvalla</loc>
               <lastmod>2025-04-21T11:36:26.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-coch-2016-14-sri-jose-joseph-cochin-the-ito-kottayam</loc>
               <lastmod>2025-04-21T11:36:26.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-ahd-2014-14-the-acit-b-k-circle-palanpur-the-samarpan-co-op-credit-society-ltd-banaskantha</loc>
               <lastmod>2025-04-12T23:07:04.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-coch-2015-14-m-s-karivellur-service-co-op-bank-ltd-kannur-the-ito-kasargode</loc>
               <lastmod>2025-04-21T06:16:08.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-ind-2016-14-m-s-viscus-infotech-limited-indore-the-ito-3-2-indore</loc>
               <lastmod>2025-04-22T02:22:41.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-del-2016-14-nirmal-kumar-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-236-del-2015-23-m-s-india-hiv-aids-alliance-new-delhi-adit-e-new-delhi</loc>
               <lastmod>2025-04-18T12:01:34.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5289-del-2014-14-m-s-rrp-management-services-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:01:34.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6113-del-2014-14-m-s-rajshikha-enterprises-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:01:35.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-del-2012-16-m-s-rajiv-kumar-gupta-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T04:08:21.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-kol-2012-14-ito-ward-56-4-kolkata-kolkata-m-s-nopany-amp-sons-kolkata</loc>
               <lastmod>2025-04-13T20:56:06.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-asr-2015-14-sh-sameer-aggarwal-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T03:35:30.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5232-del-2010-14-microsoft-india-r-amp-d-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:35:46.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5869-del-2011-14-microsoft-india-r-amp-d-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:35:46.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6552-del-2013-14-acit-new-delhi-sh-balwant-singh-new-delhi</loc>
               <lastmod>2025-04-18T08:21:47.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-del-2012-14-adit-dehradun-veco-canada-ltd-dehradun</loc>
               <lastmod>2025-04-18T08:14:53.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-del-2009-14-acit-new-delhi-sh-lachman-dass-bhatia-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-del-2012-14-ddit-new-delhi-m-s-western-union-financial-service-inc-gurgaon</loc>
               <lastmod>2025-04-18T08:14:53.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3616-del-2011-14-acit-new-delhi-m-s-jbm-auto-limited-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-asr-2015-14-m-s-holy-faith-international-pvt-ltd-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:42:34.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-asr-2015-14-the-income-tax-officer-sh-harsimarat-singh-kapurthala</loc>
               <lastmod>2025-04-17T05:35:34.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-asr-2016-14-the-income-tax-officer-ii-kapurthala-sh-raghbir-singh-s-o-sh-amar-singh-kapurthala</loc>
               <lastmod>2025-04-17T05:35:35.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-asr-2015-14-the-dy-commissioner-of-income-tax-chandigarh-m-s-kartarpur-improvement-trust-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-asr-2011-14-sh-gurvinder-singh-sarkaria-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T05:49:35.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-asr-2013-14-m-s-smt-krishna-gandhi-welfare-society-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-asr-2013-14-sh-ashwani-gandhi-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-asr-2015-14-m-s-gna-axles-ltd-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:21:34.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-asr-2014-14-m-s-shiv-mandir-sant-sewa-ashram-jammu-the-commissioner-of-income-tax-jammu-j-amp-k</loc>
               <lastmod>2025-04-17T05:28:35.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-hyd-2012-14-sri-c-radha-krishna-kumar-hyderabad-acit-circle-6-1-hyderabad</loc>
               <lastmod>2025-04-14T11:56:04.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-asr-2014-14-the-improvement-trust-bathinda-the-asstt-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-14T03:07:05.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-asr-2015-14-the-dy-commissioner-of-income-tax-jalandhar-m-s-punjab-gramin-bank-kapurthala</loc>
               <lastmod>2025-04-14T03:07:05.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-asr-2016-14-shri-mukesh-chopra-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:05.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-asr-2015-14-m-s-landmark-colonizers-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-income-tax-officer-tds-ii-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-asr-2015-14-m-s-malhotra-book-depot-jalandhar-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-asr-2015-14-the-addl-superintending-engg-ddo-hoshiarpur-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-asr-2015-14-the-addl-superintending-engg-ddo-hoshiarpur-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-asr-2013-23-m-s-satluj-service-station-p-ltd-nawanshahr-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:07.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-asr-2013-23-m-s-satluj-service-station-p-ltd-nawanshahr-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:07.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-asr-2015-14-shri-sanjeev-kumar-s-o-shri-sushil-kumar-pathankot-the-income-tax-office-pathankot</loc>
               <lastmod>2025-04-14T03:14:04.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-asr-2015-14-shri-sanjeev-kumar-s-o-shri-sushil-kumar-pathankot-the-income-tax-office-pathankot</loc>
               <lastmod>2025-04-14T03:14:04.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-coch-2016-23-sri-shaji-puthenparambil-chacko-chaganacherry-the-ito-thiruvalla</loc>
               <lastmod>2025-04-21T06:09:24.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-coch-2016-14-sri-r-pratap-kollam-the-acit-kollam</loc>
               <lastmod>2025-04-21T06:29:42.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-hyd-2015-23-ito-ward-12-5-hyd-hyderabad-guthula-nagamani-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:29:38.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-hyd-2015-14-ito-ward-12-5-hyd-hyderabad-guthula-nagamani-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:29:38.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-hyd-2013-14-dcit-circle-6-1-hyderabad-sri-v-ramachandra-rao-hyderabad</loc>
               <lastmod>2025-04-21T06:29:38.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ind-2015-14-shri-hiren-kumar-jain-khandwa-the-acit-khandwa</loc>
               <lastmod>2025-04-16T06:28:27.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-pun-2014-14-m-s-messung-systems-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T22:49:07.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-pun-2014-14-income-tax-officer-m-s-messung-systems-pune</loc>
               <lastmod>2025-04-14T22:49:07.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-coch-2015-14-m-s-atholy-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T05:50:35.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-coch-2015-14-m-s-chemanchery-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T05:50:35.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-coch-2015-14-m-s-cherthala-south-service-co-op-bank-ltd-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-04-21T05:50:35.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4593-del-2013-14-tilak-raj-anand-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T14:21:31.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5864-del-2013-14-tidewater-marine-international-inc-new-delhi-adit-dehradun</loc>
               <lastmod>2025-04-16T14:21:31.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6464-del-2012-14-saic-india-pvt-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:21:31.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-hyd-2015-14-acit-circle-1-khammam-khammam-the-dist-co-op-central-bank-ltd-khammam-khammam</loc>
               <lastmod>2025-04-19T07:21:58.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-jpr-2015-14-prateek-kothari-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T06:58:00.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2219-kol-2013-14-msd-nurnahar-begum-north-24-parganas-i-t-o-wd-49-1-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:57:06.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-hyd-2016-14-b-v-ravindra-reddy-kurnool-kurnool-dcit-circle-1-kurnool-kurnool</loc>
               <lastmod>2025-04-19T08:42:49.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5775-mum-2013-14-man-infraprojects-ltd-mumbai-dcit-rg-8-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-pranami-builders-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:38.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1137-ahd-2008-14-the-dcit-circle-5-ahmedabad-shri-hirenbhai-k-patel-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:37.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-2011-14-the-acit-osd-circle-5-ahmedabad-m-s-navin-detergent-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T06:07:06.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-274-ahd-2011-16-the-acit-osd-circle-10-ahmedabad-swaminarayan-avenue-naranpura-co-op-hsg-so-ltd-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:38.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-ahd-2013-14-setco-auto-pvt-ltd-panchmahal-the-cit-iii-baroda</loc>
               <lastmod>2025-04-14T02:14:07.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-ahd-2011-14-m-s-ambica-coal-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-14T01:35:04.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-ahd-2011-14-west-inn-limited-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:01.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2718-ahd-2010-14-m-s-matangi-industries-ahmedabad-the-acit-circle-6-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:00.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-ahd-2013-14-the-ito-ward-4-3-baroda-m-s-sanitex-chemicals-ltd-indore</loc>
               <lastmod>2025-04-13T07:07:03.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-ahd-2013-14-the-dcit-circle-8-ahmedabad-shilp-gravures-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T02:14:08.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-ahd-2013-14-noble-cloth-stores-bharuch-the-income-tax-officer-ward-2-bharuch</loc>
               <lastmod>2025-04-16T23:49:38.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ahd-2016-14-parth-food-products-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-16T23:56:35.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-ahd-2012-14-the-dcitgnr-circle-gandhinagar-shri-vithalbhai-m-patel-gandhinagar</loc>
               <lastmod>2025-04-17T00:56:34.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-ahd-2012-14-the-dcit-osd-1-circle-4-ahmedabad-kiri-dyes-inds-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T04:00:32.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-ahd-2013-14-the-ito-ward-10-3-ahmedabad-shri-nalin-rajnikant-jariwala</loc>
               <lastmod>2025-04-13T08:35:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-ahd-2013-14-the-ito-ward-9-4-ahmedabad-shri-anandkumar-m-daga-ahmedabad</loc>
               <lastmod>2025-04-13T07:07:03.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-ahd-2009-14-nirma-credit-amp-capital-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:39.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-rjt-2012-14-smt-anupaben-vishnukumar-patel-rajkot-gujarat-the-income-tax-officer-ward-1-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:09.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-pun-2016-14-murkute-bhanudas-kashinath-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:07.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-794-ahd-2015-14-hindustan-home-fina-ltd-ahmedabad-income-tax-officer-ward-4-3-ahmedabad</loc>
               <lastmod>2025-04-20T16:57:20.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-hyd-2014-14-m-s-meena-jewels-exclusive-hyderabad-commissioner-of-income-tax-iv-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-hyd-2016-14-pasha-enterprises-hyd-hyderabad-ito-ward-6-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-hyd-2015-14-anantha-sai-realtors-hyd-hyderabad-ito-ward-9-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:28:00.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-856-hyd-2014-14-shri-perumalla-vishnuvardhan-hyderabad-income-tax-officer-ward-1-1-hyderabad</loc>
               <lastmod>2025-04-14T11:28:01.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2725-mum-2015-14-kanaiyalal-s-shah-mumbai-ito-23-2-4-mumbai</loc>
               <lastmod>2025-04-14T15:07:05.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7672-mum-2014-14-damask-projects-p-ltd-mumbai-dcit-cir-6-2-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-kol-2010-14-ito-ward-3-4-kolkata-kolkata-m-s-bisco-metal-amp-power-pvt-ltd-jharkhand</loc>
               <lastmod>2025-04-14T20:21:08.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2959-chny-2014-14-k-m-m-sithi-fousia-beevi-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T10:21:02.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-chny-2015-14-dcit-chennai-ae-amp-e-chennai-works-limited-chennai</loc>
               <lastmod>2025-04-12T10:21:02.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-666-chny-2016-14-dcit-chennai-akshaya-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:07:03.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-chny-2016-14-myunghwa-automotive-india-pvt-limited-kancheepuram-acit-chennai</loc>
               <lastmod>2025-04-12T07:14:06.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-mum-2011-14-dilip-n-yagnik-mumbai-ito-12-2-3-mumbai</loc>
               <lastmod>2025-04-15T13:42:15.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-bil-2014-14-i-t-o-ward-2-3-raipur-cg-amit-kumar-lalwani-raipur-cg</loc>
               <lastmod>2025-04-21T06:29:40.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-hyd-2016-14-acit-cirlce-2-2-hyd-hyderabad-transport-corporation-of-india-ltd-hyd-secunderabad</loc>
               <lastmod>2025-04-21T06:43:38.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-mum-2015-14-prakash-savjibhai-nanda-mumbai-ito-9-3-2-mumbai</loc>
               <lastmod>2025-04-19T21:22:13.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-hyd-2015-14-acit-circle-16-2-hyderabad-hyderabad-madhava-hytech-engineers-p-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:56:01.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-bang-2015-14-m-s-century-galaxy-developers-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T16:07:42.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-bil-2016-14-shri-ashok-kumar-agrawal-korba-cg-the-dy-commissioner-of-incoem-tax-korba-cg</loc>
               <lastmod>2025-04-21T05:57:32.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-bil-2015-14-shri-bihari-lal-patel-raigarh-c-g-the-ito-1-raigarh-cg</loc>
               <lastmod>2025-04-21T06:23:04.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-chny-2014-14-simpson-amp-co-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:42:07.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-chny-2015-14-international-clearing-amp-shipping-agency-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:49:00.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-pun-2014-14-pankaj-chaturbhuj-garg-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:04.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3070-chny-2014-14-chettinad-hospitals-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:06.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-chny-2015-14-maharaja-sivam-industries-private-limited-erode-acit-erode</loc>
               <lastmod>2025-04-12T12:28:01.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-chny-2015-14-acit-chennai-jolian-augustine-prabhu-chennai</loc>
               <lastmod>2025-04-13T05:35:01.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-chny-2015-14-mangal-tech-park-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:28:04.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2068-chny-2015-14-acit-chennai-lakshmi-bangaru-chennai</loc>
               <lastmod>2025-04-12T09:28:05.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:05.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-129-chny-2015-23-r-k-m-powergen-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:49:04.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-chny-2016-14-ito-chennai-sr-narasimhan-chennai</loc>
               <lastmod>2025-04-12T07:49:05.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-chny-2016-14-dcit-chennai-ceequence-technologies-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:49:05.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-chny-2015-14-dcit-chennai-rk-powergen-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:49:06.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-chny-2016-14-bose-chandra-ebenezer-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T07:56:00.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-bil-2014-14-chhattisgarh-gramin-bank-bilaspur-cg-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-bil-2013-14-ito-bastar-cg-shri-mohar-jha-bastar-cg</loc>
               <lastmod>2025-04-21T06:57:31.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-bil-2016-14-the-chhattisgarh-gramin-bank-bilaspur-cg-the-income-tax-officer-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-bil-2016-14-m-s-gramin-seva-sahakari-samiti-maryadit-janjgir-champa-c-g-the-income-tax-officer-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-bil-2015-14-chhattisgarh-gramin-bank-kasdol-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-bil-2015-14-chhattisgarh-gramin-bank-i-t-o-tds-bilaspur</loc>
               <lastmod>2025-04-21T06:57:31.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5763-mum-2014-14-prabhu-dayal-chawla-mumbai-asst-cit-cen-cir-29-mumbai</loc>
               <lastmod>2025-04-12T03:35:01.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5951-mum-2014-14-ito-tds-osd-1-2-mumbai-fino-fintech-foundation-navi-mumbai</loc>
               <lastmod>2025-04-12T03:35:02.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-mum-2012-14-acit-cc-2-kalyan-rasiklal-hirji-shah-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3239-mum-2014-14-dhaval-d-shah-mumbai-asst-cit-cen-cr-13-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3269-mum-2016-14-late-shri-ajit-s-mehta-mumbai-ito-25-3-3-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-mum-2016-14-control-amp-applications-automation-india-p-ltd-mumbai-ito-8-3-4-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-mum-2013-14-revashankar-gems-ltd-mumbai-asst-cit-5-3-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-del-2014-14-mrs-lakshmi-chadha-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T00:28:18.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4262-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4264-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4270-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-del-2013-14-avl-india-software-private-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T11:56:51.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4446-del-2014-14-sh-sudesh-dalal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:14:48.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-530-ahd-2010-16-the-dcit-central-circle-1-2-ahmedabad-harsiddhi-land-agency-anand</loc>
               <lastmod>2025-04-16T07:28:27.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-ahd-2013-14-shri-ramabhai-jogibhai-tandel-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2025-04-16T07:21:25.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-asr-2013-14-m-s-ravi-khanna-huf-abohar-the-income-tax-officer-abohar</loc>
               <lastmod>2025-04-17T05:28:33.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-asr-2015-14-sh-sukhninder-pal-singh-bajwa-s-o-s-ajit-singh-bajwa-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T05:28:33.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-asr-2016-14-sh-parshotam-lal-jalandhar-the-income-tax-officer-jalandhar-city</loc>
               <lastmod>2025-04-17T05:28:33.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-ahd-2013-14-the-acit-bharuch-circle-bharuch-m-s-meghdoot-genning-amp-pressing-industries-pvt-ltd-bharuch</loc>
               <lastmod>2025-04-17T03:07:37.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2226-ahd-2012-14-the-ito-s-k-ward-3-himatnagar-shri-kiran-vadilal-shah-himatnagar</loc>
               <lastmod>2025-04-17T03:14:31.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-ahd-2015-14-the-dcit-central-circle-2-baroda-m-s-rubamin-ltd-baroda</loc>
               <lastmod>2025-04-17T04:07:34.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-ahd-2015-14-the-ito-international-taxation-1-ahmedabad-shri-susanto-purnamo-ahmedabad</loc>
               <lastmod>2025-04-17T04:07:34.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3699-del-2014-14-sh-vinod-chander-sinha-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T13:01:07.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-hyd-2015-14-sarika-ranasaria-sec-apos-bad-hyderabad-acit-circle-10-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T02:28:54.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-955-mum-2014-14-fiduciary-euromax-global-markets-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-04-20T23:01:24.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4572-mum-2014-14-acit-16-1-mumbai-pheroz-r-mody-mumbai</loc>
               <lastmod>2025-04-21T04:50:31.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-mum-2014-14-acit-cir-4-2-mumbai-j-b-mangharam-foods-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:09:15.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4357-mum-2014-14-jignesh-girishbhai-bengari-mumbai-ito-22-1-2-navi-mumbai</loc>
               <lastmod>2025-04-21T00:09:15.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4477-mum-2014-14-dcit-cir-6-1-mumbai-jsm-corporation-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:09:16.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-bang-2013-14-acit-circle-12-3-m-s-supervalue-services-india-pvt-ltd</loc>
               <lastmod>2025-04-21T05:22:30.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-ind-2016-14-shri-awadhesh-bitthariya-indore-the-acit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-ind-2016-14-m-s-premchand-tirathdas-construction-p-ltd-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:02.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ind-2014-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-mum-2013-14-concorde-motors-india-ltd-mumbai-acit-osd-2-1-mumbai</loc>
               <lastmod>2025-04-14T19:28:05.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1212-mum-2014-14-pet-fibres-ltd-mumbai-dcit-cir-3-2-mumbai</loc>
               <lastmod>2025-04-14T19:28:05.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-chandi-2015-14-dcit-ludhiana-m-s-malbros-international-pvt-ltd-ferozepur</loc>
               <lastmod>2025-04-14T10:21:01.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-chandi-2015-14-dcit-ludhiana-m-s-malbros-international-pvt-ltd-ferozepur</loc>
               <lastmod>2025-04-14T10:21:01.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-chandi-2015-14-dcit-ludhiana-m-s-malbros-international-pvt-ltd-ferozepur</loc>
               <lastmod>2025-04-14T10:21:01.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-chandi-2015-23-m-s-malbros-international-pvt-ltd-ferozepur-dcit-ludhiana</loc>
               <lastmod>2025-04-14T10:21:02.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-chandi-2015-14-adelta-optec-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-04-14T10:21:02.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4074-mum-2013-14-ito-6-1-1-mumbai-rajesh-d-vaidya-mumbai</loc>
               <lastmod>2025-04-15T13:42:13.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-ahd-2013-14-the-acit-circle-9-surat-the-varachha-co-op-bank-ltd-surat</loc>
               <lastmod>2025-04-16T07:56:27.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3939-mum-2005-14-m-s-lexicon-finance-ltd-mumbai-acit-cir-2-2-mumbai</loc>
               <lastmod>2025-04-12T21:21:04.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5333-mum-2014-14-ito-5-1-2-mumbai-genesis-trading-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:21:05.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6717-mum-2014-14-joynest-prremises-p-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-19T12:36:25.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7697-mum-2014-14-karan-naraindas-sukhani-mumbai-ito-15-3-3-mumbai</loc>
               <lastmod>2025-04-20T00:36:20.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-bang-2015-14-m-s-prestige-garden-constructions-pvt-ltd-bangalore-pr-cit-bangalore</loc>
               <lastmod>2025-04-21T17:36:30.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-hyd-2014-14-dy-cit-central-circle-1-hyderabad-dr-t-ramesh-hanamkonda</loc>
               <lastmod>2025-04-21T14:08:26.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-bang-2013-14-kavitha-chakrapani-bangalore-jcit-bangalore</loc>
               <lastmod>2025-04-21T17:22:24.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-hyd-2016-14-k-n-srinivasareddy-hindupur-hindupur-ito-ward-1-hindupur-hindupur</loc>
               <lastmod>2025-04-16T04:07:23.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-kol-2013-14-jct-limited-kolkata-c-i-t-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-14T08:14:08.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6137-mum-2013-14-ito-11-1-3-mumbai-panorama-films-mumbai</loc>
               <lastmod>2025-04-13T19:49:07.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-bang-2014-14-mr-abdul-azim-ladsab-telgi-khanapur-asst-c-i-t-bangalore</loc>
               <lastmod>2025-04-13T22:07:03.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-bang-2014-14-sri-ganpatlal-satnami-bangalore-income-tax-officer-ward-10-2-bangalore</loc>
               <lastmod>2025-04-13T22:07:03.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-chandi-2013-14-nand-lal-popli-shimla-dcit-chandigarh</loc>
               <lastmod>2025-04-14T10:14:11.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3197-del-2013-14-m-s-global-heritage-venture-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T09:00:09.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5444-del-2014-14-sh-simon-marandi-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5569-del-2014-14-m-s-diamond-builders-pvt-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5908-del-2014-14-ito-faridabad-sh-jeetender-gupta-faridabad</loc>
               <lastmod>2025-04-14T10:00:08.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2964-del-2014-14-m-s-zamindara-timber-traders-karnal-ito-karnal</loc>
               <lastmod>2025-04-14T10:00:09.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3211-del-2014-14-sh-brij-mohan-gupta-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:09.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6163-del-2014-14-m-s-complete-surveying-technologies-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:10.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-14-ahd-2012-16-elcon-exports-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-16T23:56:40.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-720-ahd-2011-14-shri-jayesh-champaklal-ghael-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2025-04-17T00:01:17.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1936-ahd-2015-14-tripada-education-trust-ahmedabad-the-dy-dit-exemption-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:19.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-hyd-2016-14-singh-casuals-pvt-ltd-hyd-secunderabad-dcit-circle-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:21:05.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-hyd-2015-14-hyderabad-chemical-products-pvt-ltd-hyd-hyderabad-acit-circle-2-2-hyd-hyderabad</loc>
               <lastmod>2025-04-14T12:00:04.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-jpr-2015-14-prashant-tholia-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-685-jpr-2015-14-ito-kota-shri-bade-mathuresh-ji-temple-board-kota</loc>
               <lastmod>2025-04-22T03:29:46.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-jpr-2013-14-associated-engineers-amp-industries-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-jpr-2016-24-shree-padmavati-marbles-pvt-ltd-ajmer-ito-kishangarh</loc>
               <lastmod>2025-04-22T03:29:46.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-jpr-2015-14-acit-jaipur-rajasthan-state-beverages-corporation-ltd-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-jpr-2015-14-jitendra-kumar-jain-ito-alwar</loc>
               <lastmod>2025-04-22T05:15:33.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-jpr-2015-14-manish-heda-ajmer-ito-ajmer</loc>
               <lastmod>2025-04-22T05:15:33.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-jpr-2015-14-ito-jaipur-ganga-products-p-ltd-jaipur</loc>
               <lastmod>2025-04-22T06:16:14.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-jpr-2015-14-proofex-packaging-pvt-ltd-jaipur-ito-alwar</loc>
               <lastmod>2025-04-22T06:16:14.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-del-2013-14-dcit-new-delhi-m-s-fabindia-overseas-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T18:50:11.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-del-2016-14-arun-agarwal-prop-victor-enterprises-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:35:53.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2926-del-2014-14-sh-om-parkash-sangwan-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:42:51.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-885-del-2016-14-sh-mohinder-kumar-goyal-faridabad-ito-faridabad</loc>
               <lastmod>2025-04-18T17:42:50.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-jpr-2015-14-jaipur-sahakari-kraya-vikraya-samiti-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-jpr-2015-14-dcit-jaipur-salasar-overseas-pvt-ltd-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-jpr-2012-14-acit-jaipur-shri-bimal-roy-soni-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-jpr-2015-14-tejwant-singh-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-jpr-2014-14-supreme-motors-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-bang-2015-14-ito-hubli-the-madeena-co-operative-credit-society-ltd-alnavar</loc>
               <lastmod>2025-04-21T17:15:33.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-ahd-2015-14-sabic-research-and-technologies-pvt-ltd-baroda-the-acit-circle-2-1-1-baroda</loc>
               <lastmod>2025-04-17T00:49:31.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3542-ahd-2015-14-the-dy-cit-central-circle-2-surat-m-s-manan-corporation-surat</loc>
               <lastmod>2025-04-17T00:49:32.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-bil-2013-14-ito-ward-1-3-raipur-cg-smt-shanti-bai-yadav-raipur-cg</loc>
               <lastmod>2025-04-21T06:09:22.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-bil-2014-14-sourabh-agrawal-korba-cg-dy-cit-circle-korba-korba-cg</loc>
               <lastmod>2025-04-21T06:09:25.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-bil-2014-14-shri-santosh-jain-raipur-cg-cit-raipur-cg</loc>
               <lastmod>2025-04-21T06:23:00.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-chandi-2012-14-sh-rajan-dhir-parwanoo-acit-chandigarh</loc>
               <lastmod>2025-04-18T21:08:04.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-del-2014-14-m-s-panacea-biotec-limited-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4047-del-2013-14-dcit-new-delhi-m-s-rani-arora-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5038-mum-2014-14-cms-info-systems-p-ltd-mumbai-addl-cit-5-3-mumbai</loc>
               <lastmod>2025-04-15T22:21:27.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-del-2013-14-m-s-modipon-ltd-modinagar-addl-tds-ghaziabad</loc>
               <lastmod>2025-04-15T22:07:27.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-del-2014-14-ito-tds-moradabad-m-s-p-v-v-n-l-electricity-test-division-rampur</loc>
               <lastmod>2025-04-15T22:56:26.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2778-del-2014-14-ito-tds-moradabad-m-s-life-insurance-of-india-rampur</loc>
               <lastmod>2025-04-15T22:56:26.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-270-mum-2012-23-dighi-port-ltd-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2025-04-15T22:56:26.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-lkw-2016-14-vijay-srivastava-income-tax-officer-kanpur</loc>
               <lastmod>2025-04-15T19:21:22.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-lkw-2016-14-shiv-raj-sharma-shiksha-samiti-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:23.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-lkw-2016-14-maa-kailash-sewa-samiti-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:23.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-lkw-2016-14-m-s-indo-prosoya-food-pvt-ltd-kanpur-income-tax-officer-5-2-kanpur</loc>
               <lastmod>2025-04-15T19:21:23.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-pun-2013-14-parner-taluka-sahakari-sakhar-karkhana-ltd-ahmednagar-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:14:07.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-hyd-2015-14-i-v-sekhar-reddy-kurnool-kurnool-ito-ward-1-kurnool-kurnool</loc>
               <lastmod>2025-04-19T06:22:08.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-hyd-2015-14-i-v-sekhar-reddy-kurnool-kurnool-ito-ward-1-kurnool-kurnool</loc>
               <lastmod>2025-04-19T06:22:08.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4463-del-2013-14-m-s-crown-corporation-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:07:59.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-hyd-2015-14-ap-grameena-vikas-bank-warangal-hyderabad-dcit-circle-1-warangal-warangal</loc>
               <lastmod>2025-04-19T07:21:54.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-bang-2016-14-shri-s-linganna-bellary-dcit-bellary</loc>
               <lastmod>2025-04-20T11:29:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2771-ahd-2011-14-smt-ila-saurabh-dalal-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-pun-2015-14-vitthalrao-baburao-pawar-kolhapur-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:17.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-pun-2014-14-kashti-vivideh-karyakari-seva-sah-society-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:22.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-bil-2011-14-the-income-tax-officer-1-bhilai-cg-shri-da-pdjar-rassad-agrawa-durg</loc>
               <lastmod>2025-04-20T09:22:10.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-kol-2010-14-m-s-shree-hanuman-sugar-amp-industries-ltd-kolkata-acit-central-circle-xi-kolkata-kolkata</loc>
               <lastmod>2025-04-21T12:09:21.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-del-2014-14-akg-consultants-pvt-ltd-kanpur-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:21:18.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-kol-2014-14-dcit-circle-7-kolkata-kolkata-m-s-gokul-dealers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T15:01:02.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-mum-2014-14-jayshree-petrochemicals-p-ltd-mumbai-dcit-cen-cir-33-mumbai</loc>
               <lastmod>2025-04-20T00:22:29.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-hyd-2016-14-dcit-circle-17-2-hyd-hyderabad-xilinx-india-technology-services-p-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:35:56.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-hyd-2014-14-chada-sudhakar-reddy-hyderabad-income-tax-officer-ward-2-warangal</loc>
               <lastmod>2025-04-19T09:00:47.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-del-2013-14-avaya-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:14:17.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-188-ahd-2013-16-the-acit-central-circle-1-4-ahmedabad-shri-jignesh-n-thakore-ahmedabad</loc>
               <lastmod>2025-04-21T05:08:31.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3125-del-2013-14-dcit-new-delhi-m-s-basant-projects-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:14:43.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6059-del-2013-14-amserve-consultants-ltd-new-delhi-adit-new-delhi</loc>
               <lastmod>2025-04-18T04:49:45.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-pun-2015-14-nashik-capital-amp-financial-services-pvt-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2176-pun-2013-14-anil-bansilal-lodha-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-pun-2013-14-dy-cit-circle-9-pune-mercedes-benz-i-pvt-ltd-formerly-known-as-daimler-chrysler-i-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-pun-2016-14-suyojit-infrastructure-pvt-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-pun-2016-14-suyojit-infrastructure-pvt-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-pun-2014-14-sandeep-ramniwas-agrawal-jalna-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-pun-2014-14-assistant-commissioner-income-tax-jagannath-nathu-wani-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1599-pun-2015-14-m-s-ashoka-buildcon-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-pun-2015-23-prima-private-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-mum-2013-14-acit-11-1-mumbai-akshay-khanna-mumbai</loc>
               <lastmod>2025-04-14T15:14:04.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3909-mum-2014-14-dcit-24-3-mumbai-ambalal-kishorbhai-patel-mumbai</loc>
               <lastmod>2025-04-14T15:14:04.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6710-mum-2014-14-acit-16-2-mumbai-lakshmi-mani-ayer-mumbai</loc>
               <lastmod>2025-04-19T22:01:07.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-kol-2013-14-morgan-vyapaar-p-ltd-kolkata-c-i-t-i-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:01:08.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3951-del-2012-14-acit-new-delhi-sh-ram-mehar-garg-new-delhi</loc>
               <lastmod>2025-04-16T03:21:27.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-138-del-2013-23-sh-ram-mehar-garg-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T03:21:27.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-139-del-2013-23-sh-ram-mehar-garg-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T03:21:27.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6186-del-2014-14-m-s-consolidated-coin-company-pvt-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:10.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-pun-2008-14-asstt-cit-cen-cir-1-nashik-sanjay-murlidhar-sonar-huf-nashik</loc>
               <lastmod>2025-04-14T04:21:02.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5166-mum-2013-14-ito-5-1-1-mumbai-arko-enterprises-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T09:00:12.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-hyd-2016-14-m-ramachander-rao-nalgonda-hyderabad-ito-ward-1-1-nalgonda-nalgonda</loc>
               <lastmod>2025-04-19T06:15:24.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5687-mum-2014-14-acit-25-1-mumbai-om-gangangiri-development-corporation-mumbai</loc>
               <lastmod>2025-04-13T17:07:00.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-nag-2016-14-shri-ashok-shrikishan-agrawal-nagpur-i-t-o-ward-4-1-nagpur</loc>
               <lastmod>2025-04-16T09:14:27.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-jab-2014-14-aushar-prayesh-patel-jabalpur-tax-recovery-officer-1-ao-jabalpur</loc>
               <lastmod>2022-05-11T13:22:04.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5719-mum-2013-14-firoz-nadiadwala-mumbai-asst-cit-11-1-mumbai</loc>
               <lastmod>2025-04-14T14:42:08.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7323-mum-2013-14-dcit-7-3-mumbai-voltas-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:42:08.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-84-ahd-2011-23-shri-mahesh-r-varma-huf-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-86-ahd-2011-23-shri-rajni-r-varma-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-ahd-2014-23-amar-corporation-baroda-the-income-tax-officer-ward-3-1-baroda</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-ahd-2010-14-m-s-patel-land-corporation-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2024-10-09T21:06:29.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7502-mum-2011-14-hemendra-shanghani-mumbai-i-t-o-20-1-3-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2885-mum-2014-14-ito-tds-3-4-mumbai-three-d-holograms-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-mum-2014-14-ito-tds-3-4-mumbai-three-d-holograms-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2771-kol-2013-14-d-c-i-t-circle-4-kolkata-kolkata-m-s-mkj-enterprises-ltd-kolkata</loc>
               <lastmod>2024-10-23T14:49:01.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-kol-2013-14-i-t-o-wd-30-4-kolkata-kolkata-smt-nuri-suri-kolkata</loc>
               <lastmod>2024-10-23T14:49:01.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-jab-2013-14-aashish-hospital-jabalpur-joint-commissioner-of-income-tax-jabalpur</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-jab-2015-14-smt-suhagrani-gupta-income-tax-officer</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-jab-2014-14-manoj-kumar-chawara-income-tax-officer-2</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-jab-2013-14-m-s-jabalpur-marketing-p-ltd-jabalpur-income-tax-officer-jabalpur</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-jab-2014-14-m-s-arun-kumar-patel-income-tax-officer-ward-i</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-jab-2014-14-m-s-shivangi-oil-pvt-ltd-joint-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-jab-2014-14-yarharth-sewa-sanstha-satna-commissioner-of-income-tax-ii</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-ind-2016-14-shri-govindram-saraf-ratlam-the-dcit-ratlam</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ind-2015-14-smt-ramandeep-kour-bhatia-alias-kanwaljeet-kour-indore-the-ito-1-2-ujjain</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ind-2015-14-smt-ramandeep-kour-bhatia-alias-kanwaljeet-kour-indore-the-ito-1-2-ujjain</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-ind-2015-14-shri-anmol-tiwari-indore-the-ito2-2-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ind-2016-14-shri-avinash-ajmera-indore-the-ito-4-1-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-ind-2016-14-smt-renu-bhatia-indore-the-ito-3-2-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2740-ahd-2014-14-smt-hetalben-kishorbhai-patel-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-ahd-2013-14-shri-kantilal-natvarlal-patel-huf-surat-the-income-tax-officer-ward-3-2-surat</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-ahd-2015-14-emtelle-india-ltd-formerly-known-as-parixit-industries-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-ahd-2011-14-the-dcit-circle-5-ahmedabad-nirma-credit-amp-capital-limited-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-jab-2016-14-city-hospital-amp-research-centre-pvt-ltd-jabalpur-income-tax-officer-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-jab-2015-14-income-tax-officer-tds-2-m-s-jabalpur-sahakari-dugdha-sangh-mydt</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-jab-2015-14-manoj-kumar-jain-commissioner-of-income-tax-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-jab-2015-14-national-mineral-development-corporation-dmp-panna-income-tax-officer-tds-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-jab-2015-14-shri-vijay-kumar-agrawal-prop-m-s-sitadevi-rice-mill-commissioner-of-income-tax-appeals-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-jab-2014-14-shoshit-pidit-kalyan-vikas-parishad-commissioner-of-income-tax-ii-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-jab-2014-14-mageswari-charitable-trust-jabalpur-commissioner-of-income-tax-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-jab-2014-14-gram-sewa-dal-samiti-avam-sodh-sansthan-commissioner-of-income-tax-ii-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-jab-2015-14-jet-constructions-amp-carriers-assistant-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jab-2016-14-income-tax-officer-1-shri-gopika-singh-huf</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-jab-2015-14-shri-anil-kumar-gupta-satna-income-tax-officer-ward-satna</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-jab-2015-14-m-s-samdariya-dhranchand-tejraj-saraf-huf-jabalpur-addi-commissioner-of-income-tax-range-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-jab-2014-14-m-s-parasia-engineering-pvt-ltd-addl-commissioner-of-income-tax-satna</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-jab-2015-14-bharat-snchar-nigam-limited-dy-comissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-jab-2015-14-m-p-poorav-kshetra-vidyut-vitran-company-limited-jabalpur-income-tax-officer-tds-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-jab-2015-14-bharat-snchar-nigam-limited-dy-comissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-jab-2015-14-bharat-snchar-nigam-limited-dy-comissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-jab-2016-14-smt-shanta-ben-patel-jabalpur-income-tax-officer-ward-2-3-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-jab-2016-14-jawaharlal-nehru-krishi-vishwavidayalaya-jabalpur-joint-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-jab-2016-14-mp-rural-road-development-authorioty-piu-sidhi-assistant-commisioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-jab-2012-14-shri-keshav-prasad-sukhram-mishra-huf-ito-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-jab-2013-14-assistant-commossioner-of-income-tax-jabalpur-m-s-central-hatcheries-pvt-ltd-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-jab-2015-14-principal-degree-college-sitmour-income-tax-officer-tds-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-jab-2012-14-pratap-rai-ahuja-acit</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-jab-2016-14-assistant-commissioner-of-income-tax-satna-m-s-birla-ericssion-optical-limited-rewa</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-jab-2013-14-central-hatcheries-private-limited-jabalpur-addl-commissioner-of-income-tax-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-jab-2014-14-gramin-anchalik-karashak-sanaj-samiti-commissioner-of-income-tax-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-jab-2013-14-central-hatcheries-private-limited-jabalpur-addl-commissioner-of-income-tax-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-jab-2016-14-shri-arvind-kumar-varshney-seoni-income-tax-officer-seoni</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-chny-2016-24-sanjay-a-wadhwa-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-189-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-shri-ravi-r-varma-huf-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-98-ahd-2011-16-shri-ravi-ramlabhaya-varma-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-323-del-2012-23-m-s-timex-watches-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-ind-2016-23-smt-rekha-goyal-indore-the-ito-1-ratlam</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-chny-2015-14-v-s-madasamy-chennai-ito-villupuram</loc>
               <lastmod>2025-04-12T19:28:00.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-kol-2013-14-narayan-prasad-agarwala-uttar-dinajpur-i-t-o-wd-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2025-04-20T18:29:29.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7424-mum-2014-14-pravina-ruparel-mumbai-ito-7-3-3-mumbai</loc>
               <lastmod>2025-04-13T04:07:06.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-chny-2015-14-aashish-d-mehta-chennai-dcit-chennai</loc>
               <lastmod>2025-04-13T04:14:03.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-mum-2015-14-dcit-cen-cir-8-1-mumbai-ramakant-gaggar-mumbai</loc>
               <lastmod>2025-04-13T04:07:00.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5410-mum-2012-14-chandrasekhar-maruti-musale-thane-asst-cit-10-2-mumbai</loc>
               <lastmod>2025-04-12T05:35:03.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5127-mum-2014-14-ravi-mohan-gehi-mumbai-dcit-20-2-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-chny-2014-14-k-sivakumar-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:01.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-chny-2014-14-k-sivakumar-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:02.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-chny-2014-14-rm-k-v-textiles-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:02.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-chny-2015-14-peter-k-manavalan-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:35:04.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-chny-2016-14-balasubramanian-chennai-acit-madurai</loc>
               <lastmod>2025-04-12T16:21:04.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-chandi-2016-14-m-s-garyson-motors-p-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-20T12:15:37.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-chandi-2008-14-sh-arun-kumar-goyal-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-20T12:15:34.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-chandi-2016-14-m-s-saggar-alloys-mandi-gobindgarh-dcit-mandi-gobindgarh</loc>
               <lastmod>2025-04-20T12:15:36.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-chandi-2016-23-sh-ravi-jindal-mandi-gobindgarh-ito-tds-patiala</loc>
               <lastmod>2025-04-20T13:01:12.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-chandi-2016-14-m-s-ridge-telecom-solutions-pvt-ltd-mohali-dcit-mohali</loc>
               <lastmod>2025-04-20T13:01:13.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-chandi-2016-14-ravdeep-singh-kharbanda-mohali-dcit-mohali</loc>
               <lastmod>2025-04-20T13:01:13.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-chandi-2016-14-manik-aggarwal-khanna-ito-khanna</loc>
               <lastmod>2025-04-20T13:01:14.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-chandi-2016-14-sh-pawandeep-singh-dcit-mohali</loc>
               <lastmod>2025-04-20T13:01:14.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-chandi-2016-14-ito-tds-patiala-sh-ravi-jindal-mandi-gobindgarh</loc>
               <lastmod>2025-04-20T13:01:15.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-ahd-2013-14-shri-rajaram-k-jadhav-surat-the-income-tax-officer-ward-3-4-surat</loc>
               <lastmod>2025-04-20T11:43:17.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-ahd-2013-14-the-ito-s-k-ward-2-himatnagar-the-kamran-vikas-co-op-credit-society-ltd-sabarkantha</loc>
               <lastmod>2025-04-20T11:43:17.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-ahd-2013-14-m-s-ajitbhai-bholabhai-ahmedabad-the-acit-circle-3-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:17.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-ahd-2013-14-shri-ashokbhai-ishwarbhai-patel-ahmedabad-the-cit-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:17.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1185-ahd-2013-14-the-dcit-circle-8-ahmedabad-shanti-exports-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:18.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-hyd-2015-14-prabhudayal-kedia-hyderabad-hyderabad-ito-ward-8-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:24.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-hyd-2014-14-m-s-sri-venkateswara-padmavathi-trading-company-hyderabad-ito-ward-2-khammam</loc>
               <lastmod>2025-04-19T06:15:21.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-ahd-2016-14-navdurga-voyage-pvt-ltd-ahmedabad-the-income-tax-officer-intl-taxn-ii-ahmedabad</loc>
               <lastmod>2025-04-21T13:50:38.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3313-ahd-2011-14-the-acit-circle-10-ahmedabad-m-s-chloritech-industries-ahmedabad</loc>
               <lastmod>2025-04-13T11:35:08.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-886-hyd-2015-14-rajeev-agarwal-hyd-hyderabad-ito-ward-6-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:22.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4800-del-2014-14-ms-sheetal-arora-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-15T16:14:19.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-124-bang-2015-24-open-silicon-research-p-ltd-bangalore-income-tax-officer-ward-12-1-bangalore</loc>
               <lastmod>2025-04-17T09:35:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3628-mum-2013-14-urban-transportation-infrastructure-p-ltd-mumbai-dcit-cc-39-mumbai</loc>
               <lastmod>2025-04-19T19:22:03.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-mum-2016-23-foods-and-inns-limited-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5990-mum-2012-14-d-c-i-t-9-1-mumbai-first-advantage-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6395-mum-2014-14-vipul-p-dalal-mumbai-dcit-12-2-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-965-kol-2013-14-m-s-safed-tracom-p-ltd-kolkata-c-i-t-i-kolkata-kolkata</loc>
               <lastmod>2025-04-21T17:08:34.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-bang-2013-14-ito-sri-n-p-bagwa-amp-others</loc>
               <lastmod>2025-04-21T15:15:34.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-chny-2013-14-sivanandha-mills-limited-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-chny-2016-14-servall-engineering-works-p-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-chny-2015-14-dcit-coimbatore-bannari-amman-sugars-limited-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-chny-2016-14-universal-embroidery-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-chny-2015-14-m-a-k-constructions-chennai-jcit-madurai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2370-chny-2014-14-dcit-chennai-eid-parry-india-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2414-chny-2014-14-e-i-d-parry-india-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-chny-2014-14-elgi-equipments-ltd-coimbatore-jcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-chny-2015-14-dcit-chennai-star-investments-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-chny-2016-14-ganesh-chandrasekaran-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-chny-2014-14-acit-chennai-srs-thanga-nagai-maligai-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-chny-2015-14-thiru-arooran-sugars-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-chny-2016-14-acit-chennai-grt-hotels-amp-resorts-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-chny-2013-14-k-subramaniam-tiruchengode-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-chny-2016-14-dcit-chennai-indian-additives-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-chny-2016-14-s4-carlisle-publishing-services-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-chny-2008-14-acit-chennai-chemplast-sanmar-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-chny-2015-14-dcit-chennai-comstar-automotive-technologies-pvt-ltd-chengalput</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-chny-2016-14-bansilal-amp-sons-huf-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-chny-2010-14-dcit-chennai-m-s-sify-technologies-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-chny-2010-14-dcit-chennai-m-s-sify-technologies-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-chny-2016-14-siemens-limited-mumbai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-chny-2015-14-k-r-santha-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-chny-2014-14-little-flower-education-society-chennai-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-chandi-2016-14-the-sub-registrar-shimla-asstt-director-of-income-tax-cib-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-chandi-2016-14-dcit-tds-ludhiana-m-s-dedicated-freight-corridor-corporation-ltd-ludhiana</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-chandi-2016-14-smt-anu-jethi-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-chandi-2016-14-m-s-m-s-ganesh-dass-piara-lal-jain-ambala-city-income-tac-officer-ambala</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-del-2010-14-m-s-nokia-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-del-2014-14-dcit-new-delhi-m-s-cl-educate-limited-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3005-del-2013-14-ito-moradabad-m-s-moradabad-development-authority-moradabad</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-del-2014-14-headstrong-services-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2929-del-2012-14-m-s-harsh-international-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-nag-2015-14-ito-ward-5-amaravati-m-s-utkranti-nagari-sahakari-path-santha-amaravati</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-nag-2014-14-ito-ward-3-akola-sant-amardas-urban-credit-co-op-society-ltd-washim</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-954-bang-2015-14-asst-c-i-t-shimoga-m-s-h-omkarappa-shimoga</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-bang-2013-14-k-v-subramanyam-ito</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1501-bang-2015-14-dcit-bangalore-m-s-rambus-chip-technologies-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1400-bang-2013-14-m-s-asha-business-centre-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-bang-2013-14-m-s-bharat-hi-tech-builders-pvt-ltd-dcit</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-bang-2014-14-dcit-bangalore-m-s-synergia-consultants-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-bang-2013-14-toyota-kirloskar-motor-pvt-ltd-cit</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-bang-2016-14-dcit-bangalore-m-s-danish-steel-cluster-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1497-bang-2015-14-dcit-bangalore-m-s-crossdomain-solutions-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-bang-2015-14-acit-bangalore-m-s-pragathi-group-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-mum-2013-14-idbi-bank-ltd-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3343-mum-2013-14-parle-agro-p-ltd-mumbai-acit-cen-cir-25-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3688-mum-2013-14-acit-cc-25-mumbai-parle-agro-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2269-mum-2015-14-g-l-constructions-p-ltd-mumbai-dcit-8-1-or-dcit-city-8-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3654-mum-2013-14-ddit-e-i-1-mumbai-maharashtra-samaj-ghatkopar-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-mum-2012-14-acit-cir-1-mumbai-karnawat-amp-associates-thane</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8763-mum-2010-14-citicorp-investment-bank-singapore-ltd-mumbai-adit-it-1-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3889-mum-2013-14-pritish-nandy-mumbai-acit-11-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-mum-2011-14-shree-umiyaji-charitabke-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-chny-2016-24-poshak-industries-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-mum-2016-24-oberoi-construction-ltd-mumbai-dcit-cent-cir-4-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-chandi-2016-23-m-s-thukral-regal-shoes-chandigarh-asstt-commissioner-of-income-tax-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-nag-2015-14-mineral-exploration-corporation-ltd-nagpur-jcit-range-2-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6192-del-2015-14-seven-n-consulting-pvt-ltd-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-del-2013-14-acit-faridabad-sh-opinder-mehtani-faridabad</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4654-del-2013-14-adit-dehradun-m-s-oil-amp-natural-gas-corporation-ltd-as-representative-assessee-of-m-s-asset-management-solutions-inc-usa-dehradun</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-del-2014-14-adit-new-delhi-m-s-hyundai-engineering-amp-contruction-co-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-del-2012-14-gulshan-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4254-del-2011-14-punjab-national-bank-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-del-2015-14-acit-new-delhi-m-s-ge-inspection-amp-repair-services-ltd-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-del-2013-14-m-s-showa-india-pvt-ltd-faridabad-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-chny-2014-14-vellore-institute-of-technology-vellore-dcit-chennai</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9167-mum-2004-14-the-ddit-it-3-2-m-s-larsen-amp-toubro-ltd</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6183-mum-2013-14-saket-hotels-p-ltd-mumbai-ito-9-3-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-mum-2013-14-dcit-cen-cir-22-mumbai-sharekhan-commodities-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3291-mum-2011-14-acit-cen-cir-29-mumbai-vijaydeep-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7383-mum-2012-14-silvassa-estates-p-ltd-mumbai-ito-8-3-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6778-mum-2014-14-ahimsa-parmo-dharma-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2765-mum-2014-14-khandelwal-laboratories-p-ltd-mumbai-cit-6-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5839-mum-2012-14-national-realty-p-ltd-mumbai-dcit-cir-5-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4443-mum-2013-14-maharashtra-housing-amp-area-development-authority-mumbai-cit-tds-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6093-mum-2014-14-yogesh-sunderlal-shah-mumbai-dcit-24-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-coch-2013-14-kannur-town-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-coch-2013-14-kannur-town-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-coch-2015-14-acit-corporate-cochin-m-s-silpa-projects-amp-infrastructure-india-p-ltd-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-coch-2015-14-m-s-a-v-thomas-amp-co-ltd-alappuzha-the-acit-alappuzha</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-coch-2015-14-m-s-thiruvananthapuram-service-co-op-bank-ltd-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-coch-2015-14-the-acit-kannur-m-s-kannur-range-kallu-chethu-vyavasaya-thozhilali-sahakarana-sangham-ltd</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-coch-2015-14-the-kannur-range-kallu-chethu-vyavasaya-thozhilali-sahakarana-sangam-ltd-kannur-the-acit-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-coch-2014-14-m-s-keezhedath-traders-tirur-the-ito-tirur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-coch-2014-14-kuttiyeri-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-chandi-2016-14-ito-tds-patiala-sh-ashotosh-tandon-mandi-gobindgarh</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-chandi-2016-14-mr-harpal-singh-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-coch-2016-14-m-s-jimco-exim-amp-trade-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-coch-2009-16-dcit-ernakulam-m-s-bhageeratha-engineering-ltd-cochin</loc>
               <lastmod>2025-07-22T10:42:20.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-mum-2012-14-sunidhi-securities-amp-finance-ltd-mumbai-acit-4-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4983-mum-2012-14-sunidhi-securities-amp-finance-ltd-mumbai-acit-4-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-mum-2008-14-m-s-metro-exporters-pvt-ltd-mumbai-the-acit-rg-6-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-mum-2008-14-dcit-cir-6-3-mumbai-m-s-metro-exporters-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4698-mum-2013-14-dcit-cir-7-1-mumbai-percept-finserve-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7032-mum-2014-14-mukesh-d-dedhia-navi-mumbai-acit-cen-cir-23-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4051-mum-2012-14-ito-20-2-3-mumbai-neeta-mahendra-puri-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-mum-2011-14-nanavati-chemex-p-ltd-mumbai-ito-2-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-mum-2013-14-m-s-b-k-khare-and-company-mumbai-acit-11-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6693-mum-2012-14-n-chanadra-global-infotainment-ltd-mumbai-ito-11-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5478-mum-2009-14-deepak-classes-vile-parle-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6770-mum-2014-14-dcit-osd-8-2-mumbai-hinduja-ventures-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-mum-2014-14-hathway-cable-and-datacom-ltd-mumbai-tro-tds-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8604-mum-2010-14-ito-24-2-1-mumbai-neeta-k-keny-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-mum-2014-14-ito-wd-19-3-3-mumbai-minaxi-r-sobti-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-mum-2013-14-helix-energy-solutions-group-inc-new-delhi-addl-dit-it-rg-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7024-mum-2013-14-bombay-aluminium-p-ltd-mumbai-ito-8-1-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-mum-2015-14-star-gold-p-ltd-mumbai-dcit-5-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3865-mum-2012-14-sterlite-infra-ltd-earlier-known-as-sterlite-paper-ltd-chennai-ito-2-3-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-328-del-2009-23-m-s-landbase-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-del-2014-14-m-s-cane-development-council-muzaffarnagar-jcit-muzaffarnagar</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-del-2016-14-parmanand-rewari-ito-rewari</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5836-del-2013-14-m-s-lotus-buildtech-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5387-del-2011-14-acit-new-delhi-m-s-jc-decaux-advertisement-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6336-del-2012-14-m-s-dlf-hotel-holdings-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-del-2016-14-unidyes-chemical-supplier-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5167-del-2012-14-raj-kumar-prop-jind-jcit-haryana</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-ahd-2013-14-m-s-patel-developers-nani-daman-the-income-tax-officer-vapi-ward-4-nani-daman</loc>
               <lastmod>2025-04-14T01:56:05.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-del-2014-16-smt-sudesh-soni-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-viz-2013-14-sri-chaitanya-educational-society-kakinada-the-addl-cit-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-viz-2012-14-m-s-sri-chaitanya-educational-society-visakhapatnam-the-addl-cit-kakinada-range-kakinada-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-hyd-2013-14-s-malla-reddy-hyderabad-income-tax-officer-hyderabad</loc>
               <lastmod>2025-08-10T19:20:03.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-viz-2013-14-m-s-madras-cements-ltd-chennai-the-dcit-circle-3-1-tds-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-viz-2013-14-m-s-madras-cements-ltd-chennai-the-dcit-circle-3-1-tds-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-725-viz-2013-14-late-sri-dhulipala-ramachandra-koteswara-rao-vijayawada-the-dcit-circle-2-1-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-viz-2013-14-dr-nuthalapati-nageswara-rao-guntur-cit-guntur</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-viz-2016-14-koradavykunta-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-viz-2015-14-labala-prabhakara-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-viz-2014-14-kadambala-hema-sundara-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-632-viz-2014-14-potnuru-babu-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-viz-2014-14-the-ito-tds-ward-3-1-vijayawada-the-excutive-officer-penuganchiprolu</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-viz-2015-23-municipal-commissioner-chilakaluripeta-the-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-viz-2013-23-the-project-director-vijayawada-the-dy-cit-circle-3-1-tds-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-viz-2016-23-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-125-viz-2013-23-m-s-waltair-communications-pvt-ltd-visakhapatnam-the-ito-ward-4-2-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-126-viz-2013-23-m-s-waltair-communications-pvt-ltd-visakhapatnam-the-ito-ward-4-2-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-chandi-2015-14-sh-pawan-mangla-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-chandi-2014-14-haryana-agro-industries-corporation-panchkula-dcit-panchkula</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-chandi-2014-14-the-patiala-improvement-trust-patiala-cit-patiala</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-chandi-1992-14-acit-ludhiana-m-s-kishan-chand-amp-co-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-chandi-2015-14-dcit-chandigarh-smt-saanya-goyal-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-chandi-2016-24-mr-manmohan-singh-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jose-pottokkaran-union-of-india-6401-2015</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/421</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaneria-granito-ltd-assistant-commissioner-of-income-tax-14497-2014</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-income-tax-officer-ward-2-3-shanti-enterprise-485-2008</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-chny-2016-14-ito-erode-yes-amp-yes-hitech-premier-homes-india-p-ltd-erode</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-the-karnataka-state-apex-co-operative-bank-ltd-jayanagar-market-complex-branch-bangalore-508-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-jayanagar-9th-block-branch-bangalore-509-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-jyoti-jajoo-the-commissioner-of-income-tax-ii-476-2011</loc>
               <lastmod>2025-09-18T06:59:50.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/integral-traders-the-commissioner-of-customs-custom-house-cochin-843</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-department-andhra-pradesh-beverages-corporation-limited-633-647-666</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-gauri-shankar-prasad-income-tax-appellate-tribunal-patna-bench-and-the-commissioner-of-income-tax-appeals-ii-patna-and-dy-commissioner-of-income-tax-special-investigation-circle-patna-550-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agarwal-industries-ltd-union-of-india-and-another-19303-20536</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-beverages-m-m-corporation-limited-joint-commissioner-of-income-tax-special-range-trivandrum-and-principal-commissioner-of-income-tax-trivandrum-and-commissioner-of-income-tax-appeals-trivandrum-18723</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/social-action-for-empowerment-and-development-of-minorities-commissioner-of-income-tax-calicut-155-2014</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-gauri-shankar-prasad-income-tax-appellate-tribunal-patna-bench-and-the-commissioner-of-income-tax-appeals-ii-patna-and-dy-commissioner-of-income-tax-special-investigation-circle-patna-550-2008</loc>
               <lastmod>2025-09-18T07:00:30.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-singereni-colleries-company-limited-and-m-s-oil-and-natural-gas-corporation-ongc-customs-excise-and-service-tax-appellate-tribunal-south-zonal-bench-bengalore-4</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-pun-2014-14-bajaj-finane-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-11-06T11:59:14.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mega-cabs-pvt-ltd-union-of-india-and-comptroller-and-auditor-general-of-india-5192-2015</loc>
               <lastmod>2025-12-25T11:55:22.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-kol-2006-14-m-s-ici-india-limited-kolkata-dcit-circle-10-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-kol-2007-14-dcit-circle-10-kolkata-kolkata-m-s-ici-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-kol-2005-14-acit-circle-10-kolkata-kolkata-m-s-ici-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2518-kol-2013-14-nasir-ahmed-kolkata-income-tax-officer-ward-33-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-kol-2013-14-m-s-power-max-india-pvt-ltd-kolkata-j-c-i-t-osd-cir-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-kol-2015-14-m-s-enfield-gems-amp-jewellery-ltd-kolkata-cit-kolkata-i-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-kol-2013-14-d-c-i-t-cir-55-kolkata-kolkata-m-s-national-homoeo-laboratories-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-kol-2013-14-m-s-radhashyam-tirthabashi-paul-kolkata-addl-c-i-t-rg-50-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-lkw-2016-14-sparsh-foundation-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-kol-2012-14-acit-central-circle-iv-kolkata-kolkata-m-s-inland-road-transport-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3702-mum-2013-14-magus-estates-amp-hotels-ltd-mumbai-dcit-5-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3417-mum-2012-14-b-n-thakkar-amp-bros-mumbai-ito-w-25-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8095-mum-2010-14-bombay-stock-exchange-ltd-mumbai-addl-cit-rg-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/prakash-singh-union-of-india-and-anr-9580-2015</loc>
               <lastmod>2025-12-25T11:55:22.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3175-mum-2016-14-vijay-kumar-kheria-mumbai-acit-cc-22-amp-30-mumbai</loc>
               <lastmod>2025-04-20T12:29:25.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-mum-2015-14-ito-wd-13-3-4-mumbai-trishul-traders-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T12:29:25.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-jpr-2015-14-dcit-jaipur-unique-builders-amp-developers-ajay-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-jpr-2014-14-acit-jaipur-murano-developers-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-jpr-2011-14-ito-dausa-meenesh-construction-co-dausa</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-jpr-2013-14-kalu-ram-meena-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-jpr-2011-14-bhartiya-spinners-ltd-jaipur-dcit-ajmer</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-hyd-2015-14-spirit-and-truth-foundation-guntur-dist-guntur-cit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-291-mum-2015-24-sureshchandra-r-upadhyaya-ito-24-2-2</loc>
               <lastmod>2025-12-25T08:18:31.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2978-mum-2012-14-jitubhai-h-pinghar-mumbai-ito-20-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6667-mum-2014-14-asst-cit-16-3-mumbai-gem-star-company-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6816-mum-2014-14-govind-pritamdas-vanjani-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7528-mum-2012-14-abb-switzerland-ltd-bangalore-adit-1-1</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7048-mum-2010-14-adit-it-3-2-mumbai-baan-global-b-v-now-known-as-information-global-solution-barneveld-bv-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-bang-2013-14-lekhraj-jain-ito</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-bang-2015-14-dell-international-services-india-private-limited-bangalore-jcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-bang-2011-14-siemens-information-processing-services-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-pun-2014-14-igate-computer-systems-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-12-12T10:28:57.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-pun-2014-14-deputy-commissioner-of-income-tax-bajaj-finance-ltd-pune</loc>
               <lastmod>2025-12-12T10:31:01.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-bang-2013-14-m-s-olivia-apparels-private-limited-bangalore-the-deputy-commissioner-of-income-tax-central-circle-2-3-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-jpr-2014-14-urban-improvement-trust-kota-ito-kota</loc>
               <lastmod>2025-12-25T07:26:03.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-jpr-2012-14-shri-kesa-mal-khanwani-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-jpr-2013-14-mjs-ahluwalia-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-jpr-2014-14-geeta-agarwal-jaipur-dcit-alwar</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-jpr-2015-14-acit-jaipur-jaipur-zila-dugdh-utpadak-sahakari-sangh-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anand-mehta-and-deepak-mehta-union-of-india-and-central-board-of-direct-taxes-and-chief-commissioner-of-income-tax-ii-new-delhi-and-appropriate-authority-income-tax-department-2097-2013</loc>
               <lastmod>2025-12-25T11:55:22.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/petitioner-society-commissioner-of-income-tax-exemptions-hyderabad-18196</loc>
               <lastmod>2025-12-25T08:35:17.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6876-mum-2014-14-acit-cen-cir-7-mumbai-wizcraft-international-entertainment-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5523-mum-2008-14-girish-g-dube-mumbai-ito-25-2-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7416-mum-2014-14-ito-27-1-1-navi-mumbai-anita-agarwal-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7507-mum-2014-14-prayas-writing-instruments-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-288-mum-2015-24-tanveer-fatima-ahmed-adam-ito-20-3-1</loc>
               <lastmod>2026-01-13T08:54:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7604-mum-2014-14-oriental-veneer-products-p-ltd-mumbai-dcit-7-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-kol-2016-24-m-s-jai-raj-ispat-ltd-kolkata-acit-cir-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3313-mum-2014-14-ito-14-1-4-mumbai-bombay-fancy-textile-co-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8151-mum-2010-14-genral-motros-overseas-corporation-haryana-adit-it-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-mum-2006-14-silver-stars-d-c-i-t-circle-16-3</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8882-mum-2010-14-konakcapfin-ltd-mumbai-ito-6-2-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7264-mum-2014-14-james-scaria-kochuputhenparampil-mumbai-asst-cit-cir20-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7483-mum-2014-14-it-27-1-3-navi-mumbai-himachal-mitra-mandal-co-op-credit-society-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7060-mum-2014-14-citicorp-finance-i-ltd-mumbai-dcit-rg-10-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2285-kol-2013-14-m-s-l-s-davar-amp-co-kolkata-j-c-i-t-range-32-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:57:05.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6776-del-2013-14-m-s-rampur-zila-sahkari-bank-ltd-rampur-acit-i-moradabad</loc>
               <lastmod>2025-04-18T08:14:53.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-asr-2014-14-the-dy-commissioner-of-income-tax-amritsar-m-s-chand-engineering-amritsar</loc>
               <lastmod>2025-04-17T05:49:34.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-asr-2013-14-the-hoshiarpur-improvement-trust-hoshiarpur-the-dy-commissioner-of-income-tax-hoshiarpur</loc>
               <lastmod>2025-04-17T05:49:34.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-asr-2014-14-the-dy-commissioner-income-tax-amritsar-m-s-khanna-paper-mills-ltd-amritsar</loc>
               <lastmod>2025-04-17T05:49:35.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-asr-2014-14-the-dy-commissioner-of-incoem-tax-amritsar-m-s-khanna-paper-mills-ltd-amritsar</loc>
               <lastmod>2025-04-17T05:49:35.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-asr-2013-14-sh-ashwani-gandhi-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-366-asr-2013-14-the-asstt-commissioner-of-income-tax-jalandhar-sh-subhash-gandhi-nawanshahr</loc>
               <lastmod>2025-04-17T05:35:36.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-asr-2013-14-the-asstt-commissioner-of-income-tax-jalandhar-sh-ashwani-gandhi-nawanshahr</loc>
               <lastmod>2025-04-17T05:35:36.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-asr-2013-14-sh-subhash-gandhi-nawanshahr-the-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:37.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-asr-2013-14-sh-subhash-gandhi-prop-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:37.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-asr-2015-14-the-executive-engineer-hoshiarpur-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-17T05:35:37.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-asr-2014-14-m-s-l-r-g-foods-private-limited-bathinda-the-assistant-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-17T05:42:34.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-kol-2013-14-a-c-i-t-cir-43-kolkata-kolkata-m-s-jewell-india-jewellers-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-kol-2013-14-i-t-o-wd-9-1-kolkata-kolkata-m-s-shree-laminators-limited-kolkata</loc>
               <lastmod>2025-04-17T11:28:38.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-asr-2016-14-meenakshi-gupta-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T02:14:23.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-asr-2016-14-punjab-khadi-mandal-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T02:14:20.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2368-kol-2013-14-m-s-khadim-india-limited-kolkata-dcit-circle-3-kolkata-kolkata</loc>
               <lastmod>2025-04-16T02:07:24.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2571-kol-2013-14-d-c-i-t-circle-3-kolkata-kolkata-m-s-khadim-india-ltd-kolkata</loc>
               <lastmod>2025-04-16T02:07:24.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-kol-2013-14-siddhartha-tantia-kolkata-d-c-i-t-cc_xxiii-kolkata-kolkata</loc>
               <lastmod>2025-04-16T02:07:24.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-ind-2015-14-shri-rajesh-agrawal-dewas-the-acit1-1-ujjain</loc>
               <lastmod>2025-04-22T00:23:12.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ind-2016-14-m-s-r-k-developers-indore-the-dcit-1-1-indore</loc>
               <lastmod>2025-04-22T00:23:11.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ind-2015-14-m-s-shree-elastics-pvt-ltd-indore-the-ito-2-1-indore</loc>
               <lastmod>2025-04-22T00:36:56.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5291-del-2013-14-m-s-cas-transport-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T22:01:36.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6544-mum-2014-14-dcit-tds-3-2-mumbai-reliance-life-insurance-co-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:50:19.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-ind-2013-14-m-s-kesar-alloys-amp-metals-pvt-ltd-indore-the-acit-indore</loc>
               <lastmod>2025-04-19T12:36:23.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-ahd-2013-14-the-acit-circle-4-baroda-m-s-shakun-polymers-ltd-baroda</loc>
               <lastmod>2025-04-13T17:35:05.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1697-del-2012-14-acit-new-delhi-yashodhar-kumar-jain-new-delhi</loc>
               <lastmod>2025-04-14T09:14:07.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-del-2012-14-yashodhar-kumar-jain-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T09:14:07.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ind-2016-14-shri-manjeet-singh-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2025-04-21T19:36:39.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ind-2016-14-shri-manjeet-singh-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2025-04-21T19:36:39.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-ind-2016-14-m-s-pawan-industries-bhopal-the-ito-3-1-bhopal</loc>
               <lastmod>2025-04-21T19:01:46.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6673-del-2013-14-dcit-new-delhi-m-s-escorts-finance-ltd-faridabad</loc>
               <lastmod>2025-04-18T08:00:53.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3192-del-2012-14-m-s-international-asset-reconstruction-co-pvt-ltd-mumbai-ito-new-delhi</loc>
               <lastmod>2025-04-21T03:43:19.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-del-2013-14-acit-new-delhi-m-s-g-d-goenka-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T03:43:19.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2464-del-2013-14-m-s-renuka-traders-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T06:36:40.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1838-hyd-2013-14-income-tax-officer-ward-9-3-hyderabad-shri-adela-krishna-reddy-r-r-dist</loc>
               <lastmod>2025-04-21T06:36:36.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-coch-2015-14-sri-joseph-philip-cochin-the-ito-ernakulam</loc>
               <lastmod>2025-04-21T07:15:30.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-coch-2015-14-sri-joseph-philip-cochin-the-ito-ernakulam</loc>
               <lastmod>2025-04-21T07:15:30.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-coch-2014-14-the-meppayur-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T05:50:35.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6723-del-2013-14-klj-organic-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T09:50:34.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6693-del-2013-14-sh-vineet-kumar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T09:50:34.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-hyd-2016-14-k-k-rao-engineering-works-p-ltd-hyd-hyderabad-ito-ward-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T06:43:39.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5168-del-2012-14-acit-new-delhi-m-s-ultra-lighting-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:21:00.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-del-2014-23-m-s-ultra-lighting-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T09:21:00.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-pun-2011-14-shri-pankaj-sumatilal-shah-pune-ito-wd-3-2-pune</loc>
               <lastmod>2025-04-14T22:56:01.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-pun-2016-14-maruti-sukir-patil-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:25.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-pun-2015-14-deepak-p-matale-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:22.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-pun-2014-14-dilip-shantilal-mehta-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:23.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-pun-2014-14-mrs-jyoti-nitin-unkule-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:00.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-pun-2015-14-rohit-ramesh-adke-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:01.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-pun-2015-14-income-tax-officer-smt-bala-r-venkitachalam-nashik</loc>
               <lastmod>2025-04-13T17:56:05.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-pun-2015-14-phaltan-education-society-satara-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:49:05.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-ind-2016-14-the-civil-surgeon-cum-superintendent-jhabua-the-jcit-tds-indore</loc>
               <lastmod>2025-04-13T18:28:01.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-2016-14-shri-awadhesh-bitthariya-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ind-2015-14-smt-komal-tekchandani-indore-the-ito-ward-1-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-ind-2016-14-shri-harishankar-agrawal-harda-the-ito-2-itarsi</loc>
               <lastmod>2025-04-13T18:28:01.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-ind-2016-14-m-s-premchand-tirathdas-construction-p-ltd-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:02.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-ind-2015-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-ind-2016-14-m-s-reliable-industries-ventures-ltd-bhopal-the-acit-3-1-bhopal</loc>
               <lastmod>2025-04-13T18:28:03.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-913-ahd-2013-14-m-s-ganesh-v-jariwala-surat-the-income-tax-officer-ward-2-4-surat</loc>
               <lastmod>2025-04-20T11:50:22.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:05.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:05.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-chny-2015-14-b-umadevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:05.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-chandi-2015-23-m-s-malbros-international-pvt-ltd-ferozepur-dcit-ludhiana</loc>
               <lastmod>2025-04-14T10:21:02.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-chandi-2013-14-acit-chandigarh-m-s-punjab-state-coop-supply-amp-marketing-federation-ltd-chandigarh</loc>
               <lastmod>2025-04-14T10:21:02.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-chandi-2015-14-sh-sanjiv-sharma-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-14T10:21:01.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-chandi-2015-14-reena-jain-panchkula-income-tax-officer-panchkula</loc>
               <lastmod>2025-04-14T10:21:01.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-chandi-2015-14-dcit-ludhiana-m-s-malbros-international-pvt-ltd-ferozepur</loc>
               <lastmod>2025-04-14T10:21:01.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4261-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4258-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2727-del-2014-14-dcit-new-delhi-m-s-nkg-infrastructure-ltd-new-delhi</loc>
               <lastmod>2025-04-15T22:56:26.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3262-mum-2016-14-paresh-vakharia-mumbai-pr-cit-16-mumbai</loc>
               <lastmod>2025-04-15T22:28:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4261-del-2010-14-raj-thakur-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5632-del-2011-14-adit-new-delhi-m-s-pccw-international-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-coch-2015-14-the-perumanna-klari-service-co-op-bank-ltd-malappuram-the-ito-tirur</loc>
               <lastmod>2025-04-21T15:50:36.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-bang-2016-14-kanchanbai-m-jain-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T13:15:13.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2450-del-2013-14-poonam-aggarwal-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-chny-2016-14-g-murugan-chennai-acit-madurai</loc>
               <lastmod>2025-04-12T16:21:04.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-kol-2016-24-sunil-tarafdar-malda-ito-wd-3-malda-malda</loc>
               <lastmod>2025-04-14T21:07:03.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5630-del-2014-14-sh-nihal-singh-dhariwal-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-21T21:36:45.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-del-2008-14-ito-trust-ward-iv-misra-charitable-trust</loc>
               <lastmod>2025-04-21T21:01:51.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-jpr-2015-24-rahul-footwear-p-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-jpr-2016-24-dinesh-kumar-jain-ajmer-ito-kishangarh</loc>
               <lastmod>2025-04-22T03:29:46.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-jpr-2015-14-acit-jaipur-gangaur-exports-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-jpr-2015-14-ito-jaipur-parmanad-sharma-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-jpr-2014-14-acit-bharatpur-chandrawati-educational-charitable-trust-bharatpur</loc>
               <lastmod>2025-04-22T03:29:46.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-jpr-2014-14-arvind-singh-kota-ito-kota</loc>
               <lastmod>2025-04-22T06:16:14.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-jpr-2015-14-dcit-jaipur-art-asia-jaipur</loc>
               <lastmod>2025-04-22T06:16:14.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-jpr-2014-14-vision-jewellers-jaipur-acit-osd-jaipur</loc>
               <lastmod>2025-04-22T06:16:14.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-jpr-2014-14-acit-kota-surendra-pal-singh-sahni-kota</loc>
               <lastmod>2025-04-22T06:16:14.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7047-mum-2013-14-voltas-ltd-mumbai-asst-cit-rg-7-3-mumbai</loc>
               <lastmod>2025-04-14T14:42:08.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-mum-2009-14-medley-pharmaceuticals-ltd-mumbai-dy-c-i-t-cent-cir-44-mumbai</loc>
               <lastmod>2025-04-14T14:35:02.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-mum-2015-14-ravikumar-d-trehan-mumbai-dcit-22-2-mumbai</loc>
               <lastmod>2025-04-14T15:07:05.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-mum-2015-14-chilamika-lalini-hariani-mumbai-ito-wd-6-3-1-mumbai</loc>
               <lastmod>2025-04-14T15:07:06.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7084-mum-2014-14-kiran-b-jaiswal-mumbai-ito-wd-22-2-1-navi-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-hyd-2015-14-acit-circle-16-2-hyd-hyderabad-t-vinayak-ravi-reddy-hyd-hyderabad</loc>
               <lastmod>2025-04-19T08:42:49.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-bang-2011-14-marvell-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-16T11:00:30.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-hyd-2014-14-syed-murtuza-hyderabad-income-tax-officer-ward-7-2-hyderabad</loc>
               <lastmod>2025-04-14T11:28:00.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-hyd-2013-14-ito-ward-14-2-hyderabad-m-s-gopikrishna-movies-private-limited-hyderabad</loc>
               <lastmod>2025-04-14T11:56:04.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-hyd-2016-14-basanthlal-shah-r-r-dist-secunderabad-ito-ward-11-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T12:00:01.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6637-mum-2014-14-ito-22-1-2-navi-mumbai-jansevak-co-operative-credit-society-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:56:07.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-kol-2014-14-ito-ward-46-2-kolkata-kolkata-haradhan-pramanik-howrah</loc>
               <lastmod>2025-04-19T15:01:02.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-hyd-2015-14-apr-constructions-limited-hyderabad-hyderabad-dcit-circle-1-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:21:51.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-hyd-2015-14-ch-ravi-prasad-hyd-hyderabad-ito-ward-11-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:35:51.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-hyd-2012-14-m-s-taksheel-solutions-limited-hyderabad-asst-cit-cir-2-3-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-hyd-2014-14-p-madhusudhan-hyderabad-asst-cit-central-circle-5-hyderabad</loc>
               <lastmod>2025-04-19T07:42:54.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-hyd-2014-14-m-s-sri-sai-prasanthi-realtors-hyderabad-acit-central-circle-5-hyderabad</loc>
               <lastmod>2025-04-19T07:42:54.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-hyd-2014-14-p-madhusudhan-hyderabad-asst-cit-central-circle-5-hyderabad</loc>
               <lastmod>2025-04-19T07:42:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-hyd-2016-23-dcit-circle-16-1-hyd-hyderabad-natural-chemical-products-p-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:22:07.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-hyd-2015-14-pramod-kumar-gupta-huf-hyd-hyderabad-acit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1441-hyd-2015-14-pramod-kumar-gupta-huf-hyd-hyderabad-acit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-hyd-2015-14-g-venkata-lakshmi-hyd-hyderabad-dcit-central-circle-6-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:22.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-hyd-2014-14-ito-ward-13-2-hyderabad-hyderabad-sri-b-laxmaiah-hyderabad</loc>
               <lastmod>2025-04-19T06:15:23.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1609-hyd-2014-14-smt-gundala-sarojanamma-nellore-ito-ward-4-nellore</loc>
               <lastmod>2025-04-19T06:15:21.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-hyd-2016-14-shobha-paradise-chittoor-chittoor-acit-circle-1-tirupathi-tirupathi</loc>
               <lastmod>2025-04-19T06:15:22.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-hyd-2014-14-subhasana-greenfields-private-limited-hyderabad-asst-cit-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-19T06:15:26.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-hyd-2015-14-dcit-circle-3-1-hyd-hyderabad-rak-ceramics-india-pvt-ltd-hyderabad-secunderabad</loc>
               <lastmod>2025-04-19T07:07:54.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-96-ahd-2011-16-shri-mahesh-ramlabhaya-varma-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:05.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-jpr-2015-14-pawan-enterprises-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-jpr-2015-14-acit-jaipur-mahendra-kumar-agarwal-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-jpr-2014-14-shanti-education-society-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-bil-2016-14-m-s-r-k-p-company-korba-cg-the-income-tax-officer-ward-1-korba-cg</loc>
               <lastmod>2025-04-16T07:35:32.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-ahd-2013-14-m-s-jyotindra-brrothers-palanpur-the-income-tax-officer-ward-1-ahmedabad</loc>
               <lastmod>2025-04-16T07:28:25.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-ahd-2015-14-state-bank-of-india-supervising-official-apos-s-co-operative-credit-society-ltd-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2401-chny-2014-14-dcit-pondicherry-tweezerman-india-pvt-ltd-pondicherry</loc>
               <lastmod>2025-04-12T19:28:02.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-chny-2014-14-dcit-chennai-technical-stampings-automotive-ltd-sriperambudur</loc>
               <lastmod>2025-04-12T19:28:06.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-kol-2013-14-nabokumar-jha-north-24-parganas-d-c-i-t-cir-49-kolkata-kolkata</loc>
               <lastmod>2025-04-13T18:35:00.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-lkw-2016-14-st-adams-public-school-amp-welfare-society-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2024-10-10T01:49:53.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-jab-2015-14-m-s-harak-chand-bhaironlal-income-tax-officer-ward-betul</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-jab-2013-14-deputy-commissioner-of-income-tax-tds-jabalpur-flourish-securities-amp-finance-pvt-ltd</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-ind-2016-14-shri-manbar-singh-shah-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ind-2015-14-m-s-shree-elastics-pvt-ltd-indore-the-ito-2-1-indore</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-ind-2016-14-m-s-jagran-publication-p-ltd-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-kol-2013-14-integral-infotech-pvt-ltd-rajasthan-c-i-t-kolkata-ii-kolkata</loc>
               <lastmod>2024-10-23T14:49:01.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2765-kol-2013-14-d-c-i-t-circle-4-kolkata-kolkata-m-s-keventer-agro-ltd-kolkata</loc>
               <lastmod>2024-10-23T14:49:01.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4115-del-2012-14-jcit-meerut-shri-lokesh-kumar-jain-baghpat</loc>
               <lastmod>2024-10-23T14:56:49.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3876-del-2013-14-ito-baghpat-shri-pankaj-kumar-sharma-baghpat</loc>
               <lastmod>2024-10-23T14:56:49.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-jab-2015-14-income-tax-officer-ward-1-m-sshukhdeo-prasad-narendralal-saraf</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-jab-2015-14-m-s-gridharilal-kanchhedilal-kathal-income-tax-officer-ward-1-3</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-jab-2015-14-harish-khndelwal-prop-harish-medical-agencies-income-tax-officer-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-jab-2015-14-income-tax-officer-tds-2-m-s-jabalpur-sahakari-dugdha-sangh-mydt</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-jab-2016-14-sanmati-industries-income-tax-officer-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-jab-2016-14-city-hospital-amp-research-centre-pvt-ltd-jabalpur-income-tax-officer-tds-2-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-jab-2015-14-shri-waqil-prasad-agrahari-income-tax-officer-ward-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-jab-2015-14-income-tax-officer-ward-1-shri-ram-lakhan-sharma</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-jab-2015-14-shri-rajesh-kushawaha-satna-ito-ward-satna</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-jab-2015-14-deputy-commissioner-of-income-tax-m-s-agrawal-construction-company</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-jab-2014-14-prakash-vyas-income-tax-officer</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-jab-2015-14-m-s-jain-cycle-spares-amp-co-jabalpur-income-tax-officer-ward-2-2</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-jab-2015-14-m-s-lalchand-motilal-assistant-commissioner-of-income-tax-circle-1-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-jab-2015-14-m-s-lalchand-motilal-assistant-commissioner-of-income-tax-circle-1-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-jab-2015-14-m-s-prism-cement-ltd-unit-1-dy-commissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-jab-2016-14-jawaharlal-nehru-krishi-vishwavidayalaya-jabalpur-joint-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-jab-2016-14-mp-rural-road-development-authorioty-piu-sidhi-assistant-commisioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-jab-2015-14-m-s-prism-cement-ltd-unit-1-dy-commissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-jab-2013-14-shri-panakj-mehta-jabalpur-addl-c-i-t-range-ii-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-jab-2012-14-m-s-r-k-rai-acit-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-jab-2014-14-deputy-commissioner-of-income-tax-jabalpur-financial-adviser-amp-chief-accounts-officer-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-jab-2014-14-gramin-anchalik-karashak-sanaj-samiti-commissioner-of-income-tax-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-jab-2013-14-i-t-o-shri-sanjay-kumar-jain</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-jab-2016-14-satya-prakash-builders-ltd-jabalpur-assistant-commissioner-of-income-tax-circle-2-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-jab-2014-14-nrutyanjali-katthak-kendra-jabalpur-commissioner-of-income-tax-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-jab-2014-14-shri-anil-mihani-income-tax-officer-ward-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-jab-2016-14-shri-sunil-kumar-singh-income-tax-officer-2</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5639-mum-2014-14-shankar-krishna-bhanage-mumbai-ito-wd-19-3-4-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-coch-2013-14-m-s-cherukunnu-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-coch-2013-14-the-kuttiyeri-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-hyd-2013-14-acit-circle-16-3-hyderabad-m-s-prajay-engineers-syndicate-limited-hyderabad</loc>
               <lastmod>2025-04-19T02:56:54.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1930-del-2015-14-rajeev-behl-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-del-2015-14-rajeev-behl-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2784-del-2010-14-acit-faridabad-m-s-nuchem-ltd-faridabad</loc>
               <lastmod>2025-05-21T09:58:40.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4582-del-2011-14-ito-new-delhi-m-s-prem-sons-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-bang-2015-14-sri-jayan-paleri-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:22:25.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-bang-2015-14-manjudevi-h-jain-hubli-ito-hubli</loc>
               <lastmod>2025-04-21T17:22:25.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-bang-2015-14-shri-madhukesh-s-angadi-hubli-ito-hubli</loc>
               <lastmod>2025-04-21T17:22:23.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-bang-2015-14-jagadish-yadav-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-21T17:22:23.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-435-ahd-2011-16-t-m-patel-processing-pvt-ltd-surat-the-acit-cent-circle-4-surat</loc>
               <lastmod>2025-04-17T03:56:28.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-ahd-2011-14-the-acit-circle-6-surat-m-s-parshwa-enterprises-surat</loc>
               <lastmod>2025-04-17T03:56:28.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-mum-2014-14-mahesh-j-anandpara-mumbai-ito-11-3-1-mumbai</loc>
               <lastmod>2025-04-16T13:00:29.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4446-mum-2014-14-asst-cit-tds-2-2-mumbai-percept-ltd-mumbai</loc>
               <lastmod>2025-04-14T19:28:05.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-jpr-2015-14-aadiwasi-meen-bhagwan-jan-sewa-sansthan-alwar-dcit-alwar</loc>
               <lastmod>2025-04-22T03:29:47.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-983-jpr-2015-14-sudha-chandak-ajmer-ito-ajmer</loc>
               <lastmod>2025-04-22T05:15:34.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-jpr-2014-14-vidhya-devi-sharda-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:08:43.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-mum-2014-14-ito-tds-3-4-mumbai-three-d-holograms-p-ltd-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ahd-2013-14-the-dcit-central-circle-3-surat-shri-kanubhai-manilal-patel-vapi</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2013-14-shri-balaram-guru-surat-the-income-tax-officer-ward-6-1-surat</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-ahd-2011-14-nirma-credit-amp-capital-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-ahd-2016-24-shree-sagar-subhechhak-khatta-jain-waga-baroda-the-cit-1-baroda</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-jab-2015-24-income-tax-officer-smt-taibunnisha-legal-heir</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3735-mum-2013-14-asst-cit-16-1-mumbai-vinodkumar-jain-huf-mumbai</loc>
               <lastmod>2025-04-20T23:01:23.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-ahd-2015-14-akshar-chem-india-ltd-ahmedabad-pr-commissioner-of-income-tax-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2979-ahd-2015-14-shri-ritesh-niranjan-soni-ahmedabad-the-income-tax-officer-ward-3-3-now-ward-1-3-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1781-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-parashar-developers-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-rachna-corporation-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3094-ahd-2008-14-smt-rekhaben-thakkar-ahmedabad-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-ahd-2015-14-emtelle-india-ltd-formerly-known-as-parixit-industries-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-ahd-2012-14-balex-pvt-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-ahd-2011-14-the-ito-ward-9-1-ahmedabad-m-s-shree-khodiyar-krupa-builder-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-ahd-2012-14-bloom-dekor-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-ahd-2016-14-labhuben-ramnikbhai-patel-ahmedabad-the-ito-ward-3-3-3-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-ahd-2016-24-shri-pradipkumar-a-chopra-l-h-of-late-amarchand-fatehchand-chopra-ahmedabad-the-dy-cit-circle-11-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-228-ahd-2013-16-shree-gurjari-industries-ltd-surat-the-jt-cit-circle-4-surat</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-672-ahd-2010-16-smt-rekhaben-thakkar-ahmedabad-the-acit-cent-circle-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-ahd-2011-14-navbharat-seeds-pvt-ltd-ahmedabad-the-cit-a-apos-bad-iii-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-ahd-2013-14-jay-ambe-developers-ahmedabad-the-income-tax-officer-ward-2-gandhinagar</loc>
               <lastmod>2025-05-19T13:26:34.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4262-mum-2011-14-shashikant-chimanlal-bhagat-mumbai-ito-wd-18-2-3-mumbai</loc>
               <lastmod>2025-04-14T10:35:04.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2752-mum-2013-14-ito-16-2-1-mumbai-ajit-singh-chawla-huf-mumbai</loc>
               <lastmod>2025-04-19T21:57:08.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-bang-2016-14-sri-shyam-b-habib-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T11:29:08.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-del-2014-14-m-s-sunrays-properties-amp-investment-co-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T15:42:31.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-369-del-2014-23-m-s-jindal-industries-ltd-hisar-dcit-new-delhi</loc>
               <lastmod>2025-04-19T11:29:00.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6111-del-2013-14-ito-new-delhi-shri-ved-prakash-bhola-new-delhi</loc>
               <lastmod>2025-04-19T11:29:01.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-686-hyd-2015-14-sanjay-kumar-chavan-hyderabad-hyderabad-ito-ward-7-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:00:47.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5252-del-2012-14-access-development-services-new-delhi-dit-e-new-delhi</loc>
               <lastmod>2025-04-18T05:14:44.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-ahd-2016-14-navdurga-voyage-pvt-ltd-ahmedabad-the-income-tax-officer-intl-taxn-ii-ahmedabad</loc>
               <lastmod>2025-04-21T13:50:38.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-hyd-2014-14-pothanna-vignana-peetham-secunderabad-dit-exemptions-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T13:50:39.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-262-del-2014-23-m-s-metro-management-service-pvt-ltd-nagpur-dcit-new-delhi</loc>
               <lastmod>2025-04-21T04:29:25.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5106-mum-2014-14-radhakrishna-foodland-carriers-p-ltd-thane-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-15T13:42:14.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5160-mum-2014-14-rashtriya-chemicals-amp-fertilizers-ltd-mumbai-cit-ltu-mumbai</loc>
               <lastmod>2025-04-15T13:42:14.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2883-del-2014-14-ito-new-delhi-sh-ashok-kumar-bakshi-delhi</loc>
               <lastmod>2025-04-18T17:42:51.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-del-2013-14-dcit-new-delhi-m-s-fabindia-overseas-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T18:50:11.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-kol-2015-14-sindhu-commotrade-pvt-ltd-kolkata-the-cit-kolkata-1-kolkata-kolkata</loc>
               <lastmod>2025-04-21T15:22:38.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-kol-2013-14-m-s-mahavir-vinimay-pvt-ltd-kolkata-c-i-t-kol-i-kolkata-kolkata</loc>
               <lastmod>2025-04-21T15:15:34.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-bang-2013-14-sri-purushotham-v-k-ito</loc>
               <lastmod>2025-04-16T20:00:38.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-bang-2016-14-kailash-o-mahajan-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T11:29:09.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-bang-2016-14-ramakant-r-sharma-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T11:29:09.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-ahd-2012-14-m-s-neel-infrastructure-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:16.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-2013-14-diamond-digital-solutions-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:16.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-ahd-2013-14-shri-kalpesh-kantilal-patel-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:17.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-chandi-2016-14-ram-lal-garg-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-20T13:01:13.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-chandi-2016-14-harpreet-singh-lotey-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-04-20T13:01:13.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-chandi-2016-14-sh-bharpur-singh-dullat-sangrur-ito-sangrur</loc>
               <lastmod>2025-04-20T13:01:13.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-chandi-2015-14-tarsem-singh-saini-chandigarh-dy-director-of-income-tax-chandigarh</loc>
               <lastmod>2025-04-20T13:01:14.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-chandi-2014-14-surinder-kumar-singal-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-20T13:01:12.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3124-ahd-2010-14-the-dcit-circle-3-surat-shri-mulchandbhai-shankarbhai-amin-surat</loc>
               <lastmod>2025-04-13T08:35:02.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-ahd-2014-23-galaxy-real-estate-developers-guj-pvt-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-22T00:16:14.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-ahd-2016-24-ahmedabad-urban-development-authority-ahmedabad-asstt-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-04-12T18:49:06.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-187-ahd-2013-23-tubestar-oil-amp-services-pvt-ltd-ahmedabad-the-dcit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:02.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3762-del-2014-14-harinder-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3684-del-2014-14-dcit-new-delhi-sh-dwarka-prasad-aggarwal-new-delhi</loc>
               <lastmod>2025-04-21T21:57:43.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5626-del-2014-14-ito-new-delhi-smt-anjana-dhingra-ghaziabad</loc>
               <lastmod>2025-04-21T21:57:43.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-mum-2015-14-shaukatbanu-shamsuddin-sunesara-mumbai-ito-25-1-2-mumbai</loc>
               <lastmod>2025-04-13T04:07:03.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7463-mum-2014-14-ito-33-2-4-mumbai-neeta-ashok-shah-mumbai</loc>
               <lastmod>2025-04-13T04:07:06.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7607-mum-2014-14-sheraton-appearls-mumbai-dcit-cir-24-2-mumbai</loc>
               <lastmod>2025-04-13T04:07:06.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-kol-2013-14-mr-sreedhar-mukhopadhyay-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2347-kol-2013-14-smt-soma-mitra-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-asr-2015-14-sh-gurnam-singh-s-o-sh-pargat-singh-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:34.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-asr-2015-14-m-s-bachan-singh-urf-gurbachan-singh-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:34.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-asr-2015-14-income-tax-officer-jalandhar-sh-ramesh-kumar-aggarwal-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-asr-2015-14-the-asstt-commissioner-of-income-tax-hoshiarpur-sh-sohal-singh-thandal-hoshiarpur</loc>
               <lastmod>2025-04-17T05:35:35.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-asr-2015-14-chatur-bhuj-mittal-janhit-trust-jalandhar-the-commissioner-of-income-tax-e-chandigarh</loc>
               <lastmod>2025-04-17T05:35:35.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-asr-2015-14-sh-charanjit-singh-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-asr-2015-14-the-chief-agriculture-officer-hoshiarpur-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-17T05:35:35.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-asr-2015-14-the-dy-commissioner-of-income-tax-chandigarh-m-s-kapurthala-improvement-trust-kapurthala</loc>
               <lastmod>2025-04-17T05:35:36.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-asr-2013-14-the-assistant-commissioner-of-income-tax-jalandhar-sh-ashwani-gandhi-nawanshahr</loc>
               <lastmod>2025-04-17T05:35:36.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6551-del-2013-14-acit-new-delhi-sh-sandeep-yadav-new-delhi</loc>
               <lastmod>2025-04-22T07:36:51.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-del-2013-23-sh-sandeep-gupta-new-delhi-dcit-fatehabad</loc>
               <lastmod>2022-04-07T06:24:20.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-147-del-2011-23-m-s-texefx-marble-industries-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:20.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-ind-2012-14-the-acit-5-1-indore-m-s-admanum-finance-ltd-indore</loc>
               <lastmod>2025-04-20T20:29:26.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-ind-2012-14-the-acit-5-1-indore-m-s-agrawal-coal-corpn-pvt-ltd-indore</loc>
               <lastmod>2025-04-20T20:29:27.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-ind-2015-14-m-s-lilasons-breweries-limited-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:29:25.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-del-2015-14-subhash-khattar-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-coch-2013-14-m-s-madai-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-coch-2013-14-the-kadannapalli-panapuzha-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-coch-2013-14-the-kadannapalli-panapuzha-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-coch-2013-14-the-mokeri-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-del-2012-14-acit-nainital-m-s-vindyavasini-stone-crasher-haldwani</loc>
               <lastmod>2025-04-18T07:49:53.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2292-del-2013-14-ito-new-delhi-sh-yogesh-dang-delhi</loc>
               <lastmod>2025-04-18T07:49:53.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3827-del-2013-14-acit-new-delhi-sh-umkal-healthcare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:49:53.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2809-del-2013-14-acit-haridwar-m-s-sant-steel-amp-alloys-p-ltd-kotdwar</loc>
               <lastmod>2025-04-18T04:07:43.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-del-2009-14-shree-vasu-automobiles-ltd-meerut-acit-meerut</loc>
               <lastmod>2025-04-18T04:07:42.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5902-del-2012-14-m-s-sheela-foadm-p-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T04:07:43.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6203-del-2013-14-mrs-sashi-sadh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:00:51.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-del-2012-14-acit-new-delhi-smt-sonya-singh-new-delhi</loc>
               <lastmod>2025-04-18T04:00:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-kol-2013-14-m-s-dinesh-engineering-amp-co-purulia-j-c-i-t-rg-3-asansol-asansol</loc>
               <lastmod>2025-04-13T20:56:06.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2485-mum-2011-14-ito-12-3-2-mumbai-sushiladevi-o-parasrampuria-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5237-mum-2013-14-ito-15-1-3-mumbai-time-square-industries-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7299-mum-2013-14-ito-16-3-4-mumbai-saroj-p-mehta-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:15.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:15.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5436-mum-2014-14-dcit-cir-6-1-mumbai-indorigin-electric-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:43:10.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3984-mum-2014-14-sushila-ashok-kataria-mumbai-ito-wd-12-3-4-mumbai</loc>
               <lastmod>2025-04-20T01:29:13.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5256-mum-2013-14-dcit-1-3-mumbai-shubham-properties-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:16.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5697-mum-2013-14-dcit-8-1-mumbai-e-city-investments-amp-holdings-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:15.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5193-mum-2013-14-shubhan-properties-ltd-mumbai-asst-cit-1-3-mumbai</loc>
               <lastmod>2025-04-20T01:36:16.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7055-mum-2014-14-sangita-hiren-trivedi-navi-mumbai-ito-wd-22-3-4-navi-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4045-mum-2014-14-tejaskiran-pharmachem-industries-p-ltd-mumbai-dcit-cir-8-3-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6224-mum-2014-14-dcit-1-2-mumbai-idfc-alternatives-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:43:10.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6081-mum-2014-14-dcit-3-2-mumbai-indiabulls-wholesale-services-ltd-mumbai</loc>
               <lastmod>2025-04-13T13:28:00.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4265-mum-2014-14-dcit-10-1-mumbai-supreme-realty-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:29:13.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-mum-2012-14-shahid-kapoor-mumbai-acit-cir-11-1-mumbai</loc>
               <lastmod>2025-04-13T12:35:02.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-69-ahd-2015-23-shri-dharmendra-j-pandya-kheda-the-income-tax-officer-ward-1-godhra</loc>
               <lastmod>2025-05-19T13:26:34.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ind-2016-14-shri-ram-babu-singh-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-20T12:22:23.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ind-2016-14-shri-ram-babu-singh-bhopal-the-acit-1-1-bhopal</loc>
               <lastmod>2025-04-20T12:22:23.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-ahd-2013-14-shri-pankaj-chandrakant-shah-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
               <lastmod>2025-04-13T07:49:05.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-ahd-2013-14-multivision-infotech-pvt-ltd-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2025-04-13T07:49:05.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2107-del-2014-14-sh-moni-kumar-subba-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T22:08:50.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2463-del-2013-14-phoenix-data-tech-services-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:01:50.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-del-2014-14-dcit-new-delhi-m-s-norma-india-ltd-new-delhi</loc>
               <lastmod>2025-04-15T23:28:22.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-kol-2013-14-shree-nursing-timber-amp-electric-stores-kolkata-i-t-o-wd-362-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:42:02.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-521-ahd-2011-16-the-ito-ward-4-3-baroda-m-s-shroff-oil-mfg-co-p-ltd-baroda</loc>
               <lastmod>2025-04-12T23:07:03.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-ahd-2011-14-the-acit-circle-7-ahmedabad-smt-asha-r-jain-ahmedabad</loc>
               <lastmod>2025-04-12T23:07:03.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2030-ahd-2013-14-the-ito-ward-3-nadiad-sahyog-co-op-credit-society-ltd-kheda</loc>
               <lastmod>2025-04-12T23:14:00.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-ahd-2013-14-shri-manharbhai-uttamram-daruwala-surat-the-dy-cit-circle-2-surat</loc>
               <lastmod>2025-04-12T23:14:00.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1973-ahd-2013-14-shri-ashokkumar-c-modi-himatnagar-the-a-cit-c-c-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-ahd-2012-14-shri-popatlal-v-patel-mehsana-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-12T23:21:01.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3166-ahd-2011-14-shri-sanjay-chunilal-shah-surat-the-income-tax-officer-ward-1-2-surat</loc>
               <lastmod>2025-04-12T23:14:05.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-asr-2012-14-sh-kewal-chaudhary-jalandhar-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:05.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-asr-2015-14-s-avtar-singh-c-o-m-s-avtar-industries-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:05.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-asr-2016-14-sh-harmohinder-singh-kapurthala-the-income-tax-officer-kapurthala</loc>
               <lastmod>2025-04-14T03:07:06.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-387-asr-2015-14-the-addl-superintending-engg-ddo-hoshiarpur-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-asr-2015-14-the-hoshiarpur-central-coop-bank-ltd-hoshiarpur-the-joint-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.971Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-asr-2015-14-the-hoshiarpur-central-coop-bank-ltd-hoshiarpur-the-joint-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-04-14T03:07:07.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2522-kol-2013-14-ito-ward-1-1-durgapur-durgapur-shri-vishal-rajdev-durgapur</loc>
               <lastmod>2025-04-13T21:14:00.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-del-2014-14-m-s-pashupati-textiles-amp-prints-pvt-ltd-meerut-dcit-meerut</loc>
               <lastmod>2025-04-18T17:00:50.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-del-2014-14-m-s-plaza-cable-industries-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:00:50.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ind-2013-14-m-s-novelty-aluminum-amp-hardwares-ratlam-the-acit-ratlam</loc>
               <lastmod>2025-04-20T20:08:28.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-ind-2013-16-m-s-virat-hare-krishna-education-society-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:08:26.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-56-ind-2013-16-m-s-virat-hare-krishna-education-society-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:08:26.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6587-del-2014-14-dcit-dehradun-m-s-al-mansoori-specialized-engineering-co-llc-dehradun</loc>
               <lastmod>2025-04-21T03:57:19.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6042-mum-2013-14-sabyasachi-ray-mumbai-ito-11-1-4-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4155-mum-2013-14-mohd-ismail-noormohd-shaikh-mumbai-ito-wd-2-2-thane</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8644-mum-2011-14-nandkishor-amp-co-mumbai-asst-cit-cir-4-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7188-mum-2013-14-r-p-apparels-mumbai-asst-cir-16-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5574-del-2012-14-adit-new-delhi-m-s-at-kearney-ltd-new-delhi</loc>
               <lastmod>2025-04-15T13:21:17.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1242-del-2013-14-m-s-rovo-marketing-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:07:59.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2753-del-2013-14-ddit-e-new-delhi-m-s-kanahya-lal-dayawanti-punj-charitable-society-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5210-del-2013-14-pbil-apex-consortium-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:07:56.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5851-del-2013-14-dcit-new-delhi-m-s-raju-investment-p-ltd-delhi</loc>
               <lastmod>2025-04-18T15:07:56.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5393-del-2010-14-dcit-new-delhi-m-s-ikea-trading-india-p-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:22:02.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3291-ahd-2010-14-smt-amita-mukesh-desai-surat-the-income-tax-officer-ward-2-4-surat</loc>
               <lastmod>2025-04-14T01:56:02.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2290-ahd-2012-14-the-dcit-circle-8-ahmedabad-shilp-gravures-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:00.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-ahd-2013-14-the-dcit-circle-9-ahmedabad-m-s-b-nanji-amp-co-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:02.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-ahd-2013-14-the-acit-navsari-circle-navsari-m-s-naranlala-pvt-ltd-navsari</loc>
               <lastmod>2025-04-14T02:14:08.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-ahd-2013-14-b-nanji-amp-co-ahmedabad-the-dcit-osd-circle-9-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:02.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3382-ahd-2010-14-the-acit-circle-5-baroda-shri-mukundbhai-manubhai-patel-baroda</loc>
               <lastmod>2025-04-14T01:56:03.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1833-ahd-2013-14-amalsad-vibhag-vividh-karyakari-sahkari-khedut-mandli-ltd-navsari-the-income-tax-officer-ward-1-navsari</loc>
               <lastmod>2025-04-17T03:42:32.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-rjt-2013-14-ashish-associates-jamnagar-the-income-tax-officer-ward-3-1-jamnagar</loc>
               <lastmod>2025-04-20T09:57:09.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-rjt-2013-14-dhulia-brothers-the-income-tax-officer-ward-1-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:09.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4142-ahd-2007-14-nirma-credit-amp-capital-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:39.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-899-ahd-2012-14-the-dcit-circle-i-1-baroda-gujarat-urja-vikas-nigam-ltd-baroda</loc>
               <lastmod>2025-04-16T23:49:37.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5068-del-2013-14-m-s-resorts-consortium-india-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:04.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-del-2012-14-resorts-consortium-india-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:04.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5484-del-2014-14-acit-new-delhi-m-s-saraswati-kunj-infrastructure-ltd-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5507-del-2014-14-m-s-nuchem-infrastructure-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5894-del-2014-14-ito-new-delhi-m-s-speednet-cables-p-ltd-new-delhi</loc>
               <lastmod>2025-04-14T10:00:08.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-894-kol-2013-14-brahmaputra-carbon-ltd-kolkata-c-i-t-i-kolkata-kolkata</loc>
               <lastmod>2025-04-14T08:14:08.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3461-del-2013-14-m-s-pepsico-india-holdings-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T09:28:02.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3303-del-2014-14-dcit-new-delhi-sh-rajesh-bhatia-new-delhi</loc>
               <lastmod>2025-04-14T10:00:10.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-82-ahd-2011-23-shri-ravi-r-varma-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-230-ahd-2011-23-m-s-shroff-oil-mfg-co-p-ltd-baroda-the-income-tax-officer-ward-4-3-baroda</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-ahd-2014-23-unique-mercantile-india-pvt-ltd-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-chny-2016-14-late-mythri-grandhi-rep-by-legal-heir-shri-vinay-v-grandhi-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:14:07.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-bil-2013-14-the-dy-cit-1-durg-cg-shri-praveen-kumar-singh-bhilai-cg</loc>
               <lastmod>2025-04-21T06:09:22.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-bil-2013-14-rajesh-kumar-agrawal-raigarh-c-g-ito-ward-1-raigarh-c-g</loc>
               <lastmod>2025-04-21T06:09:22.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-bil-2016-14-shri-sajan-kumar-pandey-korba-cg-the-dy-commissioner-of-income-tax-korba-cg</loc>
               <lastmod>2025-04-21T05:57:32.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-bil-2015-14-m-s-jalaram-transport-bilaspur-cg-dy-c-i-t-circle-1-1-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:23:04.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-bil-2014-14-dy-c-i-t-2-1-raipur-cg-m-s-kishore-atlani-raipur-cg</loc>
               <lastmod>2025-04-21T06:57:30.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-bil-2014-14-chhattisgarh-rajya-gramin-bankl-chhuri-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6629-mum-2012-14-acit-10-2-mumbai-foods-amp-inns-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-291-mum-2013-23-foods-and-inns-ltd-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6591-mum-2014-14-vikas-chimakurty-mumbai-dcit-26-2-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-bil-2016-14-the-chhattisgarh-gramin-bank-bilaspur-cg-the-income-tax-officer-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-bil-2015-14-chhattisgarh-gramin-bank-nagpura-bilaspur-cg-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-bil-2015-14-chhattisgarh-gramin-bank-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-bil-2015-14-m-s-b-p-mishra-amp-co-korba-cg-dy-c-i-t-korba-cg</loc>
               <lastmod>2025-04-21T07:08:33.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-bil-2013-14-the-dy-cit-1-1-raipur-cg-shri-sardar-gurpreet-singh-bhatia-rajnandgaon</loc>
               <lastmod>2025-04-21T06:29:39.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-bil-2014-14-sajan-kumar-agrawal-korba-cg-cit-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:16:11.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-chny-2014-14-dcit-chennai-rm-k-v-textiles-tirunelveli</loc>
               <lastmod>2025-04-12T13:42:02.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-chny-2015-14-s-soundararajan-vellore-addl-cit-madurai</loc>
               <lastmod>2025-04-12T13:35:03.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3069-chny-2014-14-chettinad-hospitals-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:06.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-63-chny-2015-23-c-h-robinson-worldwide-freight-india-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T18:35:07.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-chny-2013-14-acit-chennai-srm-systems-and-software-p-ltd-chennai</loc>
               <lastmod>2025-04-12T18:35:00.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1881-chny-2014-14-dcit-chennai-rm-k-viswanatha-pillai-amp-sons-tirunelveli</loc>
               <lastmod>2025-04-12T12:28:05.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-chny-2015-14-kamalakannan-p-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T12:28:06.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-mum-2013-14-laxmi-srichand-raheja-mumbai-ito-16-1-1-mumbai</loc>
               <lastmod>2025-04-12T09:00:11.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-chny-2009-14-ito-chennai-shri-s-k-thanikachalam-chennai</loc>
               <lastmod>2025-04-12T08:14:04.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-chny-2015-14-c-shanthi-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T08:21:00.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5633-mum-2014-14-girish-talwalkar-mumbai-asst-cit-cir-2-3-mumbai</loc>
               <lastmod>2025-04-12T21:21:04.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5334-mum-2014-14-ito-5-1-2-mumbai-genesis-trading-p-ltd-mumbai</loc>
               <lastmod>2025-04-12T21:21:05.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2374-ahd-2012-14-the-acit-circle-6-ahmedabad-shri-darshan-naranbhai-patel-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:18.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-asr-2015-14-sh-deepkaran-singh-randhwa-amritsar-the-asstt-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T05:35:33.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-asr-2014-14-shri-romesh-kumar-jammu-amp-kashmir-the-income-tax-officer-jammu-amp-kashmir</loc>
               <lastmod>2025-04-17T05:28:33.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-ahd-2015-14-the-acit-circle-2-1-1-baroda-m-s-sabic-research-amp-technology-pvt-ltd-baroda</loc>
               <lastmod>2025-04-17T00:49:31.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-54-ahd-2015-23-sabic-research-amp-technology-private-limited-baroda-the-acit-circle-2-1-1-baroda</loc>
               <lastmod>2025-04-17T00:49:31.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ahd-2012-14-shri-jignesh-rajendra-shah-ahmedabad-the-acit-osd-ahmedabad</loc>
               <lastmod>2025-04-17T00:49:31.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-mum-2011-14-sumer-corporation-mumbai-dcit-cen-cir-36-mumbai</loc>
               <lastmod>2025-04-12T22:14:09.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-mum-2013-14-regina-jayprakash-mumbai-ito-22-2-4-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-mum-2016-14-rasiklal-hiralal-amp-co-p-ltd-mumbai-ito-4-3-2-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-mum-2015-23-ramdarsh-ramkishun-vishwakarma-mumbai-acit-19-3-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-kol-2014-14-smt-tanusri-jash-burdwan-ito-wd-1-3-burdwan-burdwan</loc>
               <lastmod>2025-04-13T21:00:07.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-bang-2014-14-deputy-commissioner-of-income-tax-bangalore-m-s-informatics-india-ltd-bangalore</loc>
               <lastmod>2025-04-13T22:07:05.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1498-bang-2014-14-ito-bangalore-mahesh-g-shetty-bangalore</loc>
               <lastmod>2025-04-13T22:07:05.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-bang-2014-14-m-s-mlc-industries-p-ltd-cit-a-bangalore</loc>
               <lastmod>2025-04-13T22:07:05.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-697-bang-2014-14-sri-durgappa-raichur-cit-gulbarga</loc>
               <lastmod>2025-04-13T22:07:05.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-lkw-2016-14-m-s-co-operative-cane-development-society-limited-pilibhit-income-tax-officer-pilibhit</loc>
               <lastmod>2025-04-15T19:21:22.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-lkw-2016-14-dr-rakesh-education-trust-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:23.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-lkw-2016-14-anil-kumar-gupta-kanpur-income-tax-officer-2-1-kanpur</loc>
               <lastmod>2025-04-15T19:21:23.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-chny-2016-14-dcit-chennai-isoft-healthy-management-india-private-limited-chennai</loc>
               <lastmod>2025-04-12T12:56:01.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-pun-2014-14-late-prakashchand-nandlal-modi-dhule-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-pun-2013-14-dwarkabai-bapugiri-gosavi-satara-ito-cib-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-pun-2014-14-mahendra-prakashchand-modi-dhule-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1972-pun-2012-14-yashganga-stone-company-pune-ito-ward-1-3-pune</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2154-pun-2014-14-dharrit-yogen-shah-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-pun-2014-14-assistant-commissioner-of-income-tax-prima-paper-engineering-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2097-pun-2014-14-deputy-commissioner-of-income-tax-bajaj-finance-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-pun-2014-14-m-s-motilal-manakchand-ahmednagar-tax-recovery-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-pun-2016-14-suyojit-infrastructure-pvt-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-pun-2016-24-m-s-synechron-technologies-private-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-chandi-2012-14-sh-rajan-dhir-parwanoo-acit-chandigarh</loc>
               <lastmod>2025-04-18T21:08:04.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-chandi-2012-14-acit-chandigarh-sh-rajan-dhir-parwanoo</loc>
               <lastmod>2025-04-18T21:08:04.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-chny-2015-14-vinzas-solutions-india-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T07:14:05.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-mum-2013-14-rediffusion-dentsu-young-amp-rubicam-p-ltd-mumbai-asst-cit-7-2-mumbai</loc>
               <lastmod>2025-04-12T04:28:04.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4332-mum-2012-14-reynold-shirting-ltd-mumbai-asst-cit-cen-cir-38-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6944-mum-2014-14-rajendra-g-prikh-mumbai-dcit-cc-44-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-lkw-2016-24-astt-commissioner-of-income-tax-5-kanpur-m-s-trade-stone-ltd-kanpur</loc>
               <lastmod>2025-04-21T18:36:48.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-171-ahd-2014-24-mayur-construction-valsad-the-acit-central-circle-4-surat</loc>
               <lastmod>2025-04-21T18:29:53.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1920-mum-2014-14-unify-enterprise-communications-p-ltd-mumbai-dcit-rg-7-2-mumbai</loc>
               <lastmod>2025-04-13T16:56:05.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-del-2011-14-m-s-controls-amp-switchgear-contactors-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T13:35:30.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-del-2010-14-ito-new-delhi-m-s-laxman-industrial-resources-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:14:07.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-kol-2013-14-tarakeshwar-thana-samabay-krishi-bipanan-samity-ltd-kolkata-a-c-i-t-circle-i-kolkata-hooghly</loc>
               <lastmod>2025-04-21T11:36:27.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2569-kol-2013-14-d-ci-t-tds-circle-58-kolkata-kolkata-m-s-j-j-exporters-ltd-kolkata</loc>
               <lastmod>2025-04-21T11:36:27.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-mum-2015-14-pushkar-gupta-mumbai-asst-cit-cit-26-1-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-97-ahd-2011-16-shri-ravi-ramlabhaya-varma-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-193-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-shri-rajni-r-varma-huf-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-nag-2016-14-shri-ashok-shrikishan-agrawal-nagpur-i-t-o-ward-4-1-nagpur</loc>
               <lastmod>2025-04-16T09:14:27.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-mum-2015-14-united-ink-amp-varnish-co-p-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-19T19:22:03.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3964-mum-2014-14-virendra-jaikumar-jain-mumbai-dcit-cen-cir-39-mumbai</loc>
               <lastmod>2025-04-19T19:22:03.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-chandi-2012-14-smt-champa-goel-panchkula-acit-chandigarh</loc>
               <lastmod>2025-04-15T15:07:17.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-chandi-2012-14-smt-champa-goel-panchkula-acit-chandigarh</loc>
               <lastmod>2025-04-15T15:07:18.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-del-2014-14-m-s-honda-cars-india-ltd-uttar-pradesh-dcit-ltu-new-delhi</loc>
               <lastmod>2025-04-18T16:21:50.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-chny-2014-14-simpson-amp-co-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:42:07.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-chny-2014-14-simpson-amp-co-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:42:07.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-chny-2015-14-coimbatore-child-trust-hospital-p-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-04-12T08:42:07.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-chny-2016-14-p-pandi-theni-ito-theni</loc>
               <lastmod>2025-04-12T07:49:04.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-chny-2016-14-s-parama-thevar-s-o-sri-ramasamy-thevar-theni-ito-theni</loc>
               <lastmod>2025-04-12T07:49:04.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-chny-2015-14-dcit-chennai-r-k-m-powergen-p-ltd-chennai</loc>
               <lastmod>2025-04-12T07:49:04.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-chny-2016-14-ito-tiruppur-anand-textiles-tiruppur</loc>
               <lastmod>2025-04-12T07:49:05.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-125-chny-2015-23-r-k-powergen-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:49:06.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-chny-2016-14-bose-chandra-ebenezer-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T07:56:00.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-chny-2016-14-bose-chandra-ebenezer-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T07:56:00.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-bang-2014-14-ddit-m-s-kammavari-sangha</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-bang-2014-14-bharat-fritz-werner-ltd-jcit</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-bang-2015-14-m-s-city-club-mandya-ito-mandya</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-del-2014-14-mr-mahesh-kumar-gupta-delhi-cit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-del-2013-14-sh-aman-mehtani-new-delhi-acit-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-del-2010-14-acit-new-delhi-m-s-gyan-enterprises-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4686-del-2012-14-acit-new-delhi-m-s-biltech-building-elements-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-del-2013-14-acit-new-delhi-m-s-timex-group-india-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2769-del-2012-14-acit-new-delhi-m-s-timex-watches-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-del-2016-14-adidas-technical-services-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-del-2015-23-m-s-hindustan-coca-cola-marketing-company-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6044-mum-2013-14-asst-cit-cir-23-mumbai-oberoi-reality-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2529-mum-2010-14-mahant-madhavdas-mahatyagi-mumbai-acit-rg-24-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6436-mum-2011-14-bhavani-gems-mumbai-dcit-16-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4315-mum-2014-14-chintan-c-shah-mumbai-ito-23-2-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2881-mum-2014-14-ayyazuddin-j-khan-navi-mumbai-cit-22</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2303-mum-2011-14-samyak-consultancy-p-ltd-mumbai-ito-wd-9-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-mum-2007-14-dcit-3-2-mumbai-m-s-kotak-mahindra-finance-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1156-mum-2012-14-karrox-technologies-ltd-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4730-del-2013-14-ito-new-delhi-sh-gurcharan-singh-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2004-del-2014-14-m-s-national-petroleum-construction-company-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3810-del-2011-14-acit-new-delhi-m-s-ottoman-steel-tubes-p-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-del-2013-14-the-mantola-cooperative-thrift-amp-credit-society-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-del-2011-14-acit-new-delhi-m-s-ganesha-securities-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5866-del-2013-14-oriental-bank-of-commerce-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5674-del-2015-14-s-k-impex-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-coch-2016-14-the-secretary-ernakulam-the-ito-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-coch-2015-14-the-dcit-cochin-smt-seena-jojy-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-coch-2016-14-the-acit-cochin-sri-hattangadi-sanjay-bhat-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-coch-2015-14-m-s-synthite-industries-ltd-cochin-jtcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-coch-2016-14-m-s-the-eramala-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-coch-2015-14-sri-tono-thomas-cochin-the-dcit-ernakulam</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-coch-2013-14-kannur-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-chandi-2016-14-ito-tds-patiala-sh-ashotosh-tandon-mandi-gobindgarh</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-chandi-2016-14-ram-kumar-tyagi-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-chandi-2016-14-mrs-kulwinder-kaur-ambala-ito-ambala</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-chny-2012-14-aiema-technology-centre-chennai-dit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1695-chny-2012-14-m-s-prahar-foundation-chennai-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-chny-2012-14-chemplast-sanmar-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-chny-2009-14-acit-chennai-m-s-chemplast-sanmar-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-chny-2015-14-dcit-coimbatore-bilt-industrial-packaging-co-ltd-mettupalayam</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-chny-2016-14-ito-tiruppur-m-jaganathan-tiruppur</loc>
               <lastmod>2025-07-10T07:45:16.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2558-chny-2014-14-ito-chennai-govind-kumar-chordia-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-chny-2014-14-suguna-charitable-trust-coimbatore-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-chny-2016-14-ito-chennai-ashok-kumar-rathi-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-chny-2014-14-ito-chennai-international-maritime-academy-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1659-chny-2015-14-n-r-manigantan-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-chny-2015-14-dcit-chennai-chettinad-logistics-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2206-chny-2015-14-r-c-udayakumar-chennai-ito-dindigul</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-chny-2014-14-arun-excello-urban-infrastructure-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-chny-2015-14-acit-chennai-thiru-arooran-sugars-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-chny-2013-14-m-s-sivanandha-mills-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-chny-2015-14-r-palanisamy-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-chny-2016-14-financial-software-amp-systems-private-limited-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-chny-2015-14-vasan-publications-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-chny-2016-14-t-a-taylor-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-coch-2013-14-kannur-town-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-coch-2015-14-m-s-santhula-charitable-trust-ernakulam-dy-director-of-incometax-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-coch-2016-14-m-s-vizhinjam-international-seaport-ltd-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-coch-2015-14-the-acit-kannur-m-s-kannur-range-kallu-chethu-vyavasaya-thozhilali-sahakarana-sangham-ltd-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-coch-2015-14-the-acit-kannur-m-s-sreekandapuram-agricultural-products-amp-toddy-tappers-co-op-society-ltd-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-coch-2015-14-the-acit-kannur-m-s-sreekandapuram-agricultural-products-amp-toddy-tappers-co-op-society-ltd-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-coch-2015-14-m-s-g-k-granites-ltd-cochin-jcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-coch-2015-14-m-s-g-k-granites-cochin-the-acit-aluva</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-coch-2014-14-pattuvam-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-coch-2014-14-the-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-mum-2015-14-lrn-technology-and-content-solutions-india-p-ltd-mumbai-dcit-cir-9-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9276-mum-2004-14-m-s-larsen-amp-toubro-ltd-the-dy-cit-tds-cir-1</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9164-mum-2004-14-the-ddit-it-3-2-m-s-larsen-amp-toubro-ltd</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4610-mum-2013-14-ge-global-sourceing-india-p-ltd-new-delhi-ito-rg-3-1-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5477-mum-2009-14-deepak-classes-malad-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6684-mum-2014-14-ito-osd-tds-1-1-mumbai-hotel-leela-venture-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-mum-2011-14-prayer-housing-llp-successor-to-prayer-housing-pvt-ltd-mumbai-addl-cit-8-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3343-mum-2014-14-mahindra-sona-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4002-mum-2014-14-rahil-impex-p-ltd-mumbai-dcit-cen-cir-13-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6045-mum-2010-14-acit-7-2-mumbai-gelis-hueseyin-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6518-mum-2011-14-ito-24-2-4-mumbai-mazahir-m-rahim-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-mum-2016-14-cable-and-wireliess-india-ltd-indian-branch-bangalore-dcit-it-rg-2-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3462-mum-2014-14-m-r-associates-mumbai-ito-25-2-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5984-mum-2012-14-i-t-o-3-1-2-mumbai-bhagat-housing-development-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-mum-2014-14-bharat-enteprises-mumbai-dcit-cir-12-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3887-mum-2014-14-ito-tds-2-3-mumbai-midas-events-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-mum-2015-14-sundaresan-narayan-mumbai-dcit-19-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-ahd-2013-14-m-s-patel-developers-nani-daman-the-income-tax-officer-vapi-ward-4-nani-daman</loc>
               <lastmod>2025-04-14T01:56:05.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-del-2014-14-dcit-new-delhi-m-s-firepro-wireless-amp-technologies-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3492-del-2010-14-dcit-new-delhi-m-s-essel-shyam-technologies-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1942-mum-2002-14-m-s-g-e-countrywide-consumer-financial-services-ltd-the-acit-cir-6-3</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-del-2015-14-liugong-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-del-2014-14-sh-chander-jain-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3195-del-2013-14-m-s-dream-buidcon-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6650-del-2013-14-m-s-selene-infrastructure-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-chandi-2016-14-asstt-commissioner-of-income-tax-chandigarh-m-s-thukral-regal-shoes-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-chandi-2016-14-the-sub-registrar-shimla-asstt-director-of-income-tax-cib-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chandi-2015-14-ito-yamunanagar-smt-rajwinder-kaur-mhahal-yamunanagar</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-chandi-2013-14-the-budhewal-cooperative-sugar-mills-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-nag-2014-14-the-malkapur-urban-co-op-bank-ltd-nagpur-dy-c-i-t-akola-circle-akola</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-mum-2013-14-the-indian-institute-of-banking-amp-finance-formerly-known-as-the-indian-insitute-of-bankers-mumbai-adit-e-rg-ii-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3724-mum-2010-14-maniben-p-chheda-mumbai-ito-14-3-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3810-mum-2012-14-naresh-chellram-gidwani-mumbai-ito-19-3-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-viz-2013-14-dy-cit-circle-2-1-vijayawada-smt-vadde-vijayalakshmi-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-viz-2016-14-tangudu-jogisetty-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-viz-2016-14-d-prasad-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-viz-2014-14-k-surya-kumari-venu-rajahmundry-the-acit-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-viz-2014-14-the-dcit-vijayawada-sri-padmavathi-transport-jaggaiahpet</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-viz-2014-14-the-ito-kakinada-m-s-aditi-associates</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-viz-2013-14-arya-vysya-seva-sangham-peddapuram-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-viz-2013-14-divine-touch-educational-trust-visakhapatnam-the-cit-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-viz-2013-14-sri-chaitanya-educational-society-kakinada-the-income-tax-officer-tds-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-viz-2016-23-m-s-maruthi-transports-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-viz-2016-23-m-s-maruthi-transports-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-viz-2016-23-m-s-maruthi-transports-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-viz-2012-14-m-s-maruti-tranports-d-no-33-25-33-b-vijayawada-the-dcit-central-circle-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-viz-2014-14-andhra-pradesh-heavy-machinery-amp-engineering-ltd-secunderabad-the-acit-circle-1-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-viz-2015-14-simma-papa-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-viz-2016-14-bora-malleswara-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-viz-2013-14-mattapalli-ram-kumar-rajahmundry-the-cit-appeal-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-viz-2012-14-the-acit-central-circle-2-vijayawada-vijayawada-m-s-maruthi-transports-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-viz-2016-23-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-viz-2012-14-m-si-viazag-defence-academy-educational-sociaty-visakhapatnam-the-cit-range-ii-yakalamuru-krishna-distt</loc>
               <lastmod>2025-08-30T11:08:08.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-chandi-2016-14-dcit-chandigarh-m-s-patiala-improvement-trust-patiala</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-chandi-2011-14-dcit-yamunanagar-smt-kavita-chandra-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chandi-2015-14-haryana-agro-industries-corporation-panchkula-acit-panchkula</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-chandi-2015-14-m-s-anand-concast-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-chandi-2015-14-m-s-anand-concast-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3192-chny-2016-14-ito-erode-m-s-yes-amp-yes-premier-hi-tech-homes-india-pvt-ltd-erode</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-pan-2016-24-gangadhar-narsingdas-agrawal-huf-margao-the-assistant-commissioner-of-income-tax-central-circle-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pan-2016-14-m-s-sri-prabhulingeshwar-sugars-amp-chemicals-ltd-bagalkot-the-assistant-commissioner-of-income-tax-central-circle-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pan-2016-14-infrastructure-logistics-pvt-ltd-goa-the-principal-commissioner-of-income-tax-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-pan-2014-14-m-s-spoorthi-sadan-bijapur-commissioner-of-income-tax-belgaum-belgaum</loc>
               <lastmod>2025-09-17T13:00:40.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agarwal-industries-ltd-union-of-india-and-another-19303-20536</loc>
               <lastmod>2025-09-18T06:58:29.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijayan-thomas-thomas-cleophas-the-chief-commissioner-of-income-tax-and-income-tax-officer-ward-1-3-and-the-special-grade-secretary-pananchery-grama-panchayat-and-the-project-manager-district-project-management-unit-dpmu-kerala-rural-water-supply-and-sanitation-agency-krwsa-7944</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-hyderabad-public-sector-undertaking-bank-41</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/religious-endowment-517</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jamshedpur-dairy-a-unit-of-bihar-state-co-operative-societies-milk-producers-federation-limited-income-tax-appellate-tribunal-circuit-bench-ranchi-and-the-commissioner-of-income-tax-tds-ranchi-and-assistant-commissioner-of-income-tax-tds-jamshedpur-5720</loc>
               <lastmod>2025-09-18T06:54:58.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-girinagar-branch-bangalore-525-2015</loc>
               <lastmod>2025-09-18T07:05:52.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-rt-nagar-branch-bangalore-504-2015</loc>
               <lastmod>2025-09-18T07:05:52.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-vijayanagar-branch-bangalore-511-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-the-karnataka-state-apex-co-operative-bank-ltd-gandhinagar-branch-bangalore-505-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-lakkasandra-extn-branch-bangalore-501-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-the-karnataka-state-apex-co-operative-bank-ltd-vyalikaval-branch-bangalore-520-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-the-karnataka-state-apex-co-operative-bank-ltd-indiranagar-branch-bangalore-523-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-jpr-2015-14-dcit-jaipur-murano-deelopers-p-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ymca-ernakulam-the-assistant-engineer-kseb-electrical-circle-palarivattom-kochi-and-kerala-state-electricity-board-28332</loc>
               <lastmod>2025-12-25T10:00:24.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3229-del-2014-14-dcit-ltu-new-delhi-m-s-honda-cars-india-ltd-greater-noida</loc>
               <lastmod>2025-04-18T16:21:50.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-lkw-2015-14-income-tax-officer-2-raibareli-suresh-bahadur-singh-raibareli</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-lkw-2016-14-kailash-motors-co-kanpur-income-tax-officer-2-2-kanpur</loc>
               <lastmod>2026-01-09T08:23:28.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-kol-2013-14-utsav-jain-kolkata-i-t-o-wd29-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-kol-2004-14-allahabad-bank-kolkata-dcit-circle-7-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-kol-2012-14-m-s-raiganj-communication-uttar-dinajpur-ito-ward-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-kol-2013-14-sri-triyogi-narayan-singh-kolkata-i-t-o-wd-28-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-kol-2013-14-m-s-chunder-khatore-amp-associates-kolkata-income-tax-officer-ward-54-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-kol-2013-14-d-c-i-t-cc-xx-kolkata-kolkata-m-s-g-s-atwal-amp-co-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1547-kol-2011-14-dcit-circle-10-kolkata-kolkata-trisys-on-the-net-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-kol-2013-14-i-t-o-wd-35-1-kolkata-kolkata-m-s-plastic-moulders-international-assam</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-bang-2014-14-dcit-bangalore-m-s-ghodawat-enterprises-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-bang-2011-14-m-s-e4e-tech-support-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-bang-2015-14-mercedes-benz-research-amp-development-india-private-limited-bangalore-asst-c-i-t-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-bang-2015-14-m-s-page-industries-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-bang-2014-14-dcit-mysore-m-s-marimallappa-apos-s-charity-mysore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-bang-2013-14-m-s-quetzel-designs-india-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-bang-2011-14-dcit-bangalore-shri-b-sudhakar-pai-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-bang-2014-14-m-s-inknowtech-pvt-ltd-bangalore-cit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-mum-2013-14-syngenta-india-ltd-pune-addl-cit-rg-1-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5537-mum-2015-14-syngenta-india-ltd-pune-cit-a-3-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-mum-2014-14-dcit-5-2-mumbai-jnj-holdings-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-mum-2013-14-infor-global-solutions-barneveld-bv-hyderabad-ddit-it-cir-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-777-mum-2013-14-infor-global-solutions-barneveld-bv-now-known-as-infor-barneveld-bv-hyderabad-ddit-it-cir-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6781-mum-2014-14-john-galt-internatonal-mumbai-acit-19-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-mum-2016-14-westilife-development-ltd-mumbai-pr-cit-5-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3255-mum-2014-14-gagan-international-mumbai-ito-23-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-mum-2013-14-green-acres-educational-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-jpr-2015-14-dcit-jaipur-unique-builders-amp-developers-krishna-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-jpr-2012-14-smt-annu-tribhuvan-khandelwal-jaipur-add-cit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-jpr-2012-14-shri-girraj-mehta-kishangarh-cit-ajmer</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-jpr-2013-14-rajasthan-cricket-association-jaipur-cit-1-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-jpr-2015-14-kalu-ram-meena-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-jpr-2015-14-dcit-jaipur-genus-innovation-ltd-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hotel-indraprastha-represented-by-its-managing-partner-k-n-karthikeyan-assistant-provident-fund-commissioner-sub-regional-office-kochi-6991</loc>
               <lastmod>2025-12-25T10:00:24.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-kol-2012-14-acit-cc-iv-kolkata-kolkata-ratan-kumar-somani-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-183-mum-2015-23-kunal-jayantilal-gala-mumbai-ito-wd-13-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-kol-2012-23-inlard-road-transport-pvt-ltd-acit-cc-iv-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-100-kol-2012-23-inlard-road-transport-pvt-ltd-kolkata-acit-cc-iv-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-pun-2014-14-income-tax-officer-mr-mustansir-mohammdali-kantawala-raigad</loc>
               <lastmod>2026-03-25T03:35:53.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6767-mum-2014-14-bhansali-diamonds-mumbai-addl-cit-rg-16-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7414-mum-2013-14-manish-g-dalamal-mumbai-asst-cit-12-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4238-mum-2013-14-adept-agencies-mumbai-ito-wd-14-1-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-mum-2006-14-silver-stars-mumbai-d-c-i-t-circle-16-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-mum-2006-14-silver-stars-mumbai-d-c-i-t-circle-16-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-mum-2006-14-silver-stars-mumbai-d-c-i-t-circle-16-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-mum-2013-14-the-lord-ranch-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5652-mum-2014-14-dcit-8-2-mumbai-omega-shipping-agencies-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-mum-2014-14-power-fuels-india-p-ltd-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4076-mum-2013-14-the-indian-merchants-chambers-mumbai-ddit-e-ii-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6994-mum-2014-14-khandwala-securities-ltd-mumbai-ito-tds-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-kol-2012-14-acit-cc-iv-kolkata-kolkata-m-s-inland-road-transport-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1426-kol-2012-14-acit-central-circle-iv-kolkata-kolkata-m-s-inland-road-transport-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7100-mum-2013-14-manoj-kumar-pawankumar-kedia-mumbai-dcit-4-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1836-mum-2013-14-bombay-stock-exchange-ltd-mumbai-addl-cit-rg-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7068-mum-2013-14-acit-19-1-mumbai-monish-builder-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8880-mum-2010-14-monish-builders-mumbai-acit-cir-19-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-mum-2013-14-ito-21-3-1-mumbai-mr-mohd-hai-abdulla-chowdhary-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-mum-2011-14-c2m-technologies-india-ltd-mumbai-d-c-i-t-6-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-mum-2013-14-geeta-kashyap-shah-mumbai-ito-25-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5691-mum-2015-14-rajiv-rajaram-kashyap-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7249-mum-2011-14-hemendra-sanghani-mumbai-i-t-o-wd-20-1-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-mum-2016-14-infiniti-retail-ltd-mumbai-ito-11-3-4-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7753-mum-2014-14-shree-muneesh-d-chadda-mumbai-ito-12-2-4-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-asr-2015-14-the-secretary-hoshiarpur-the-income-tax-officer-tds-jalandhar</loc>
               <lastmod>2025-04-16T03:28:28.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-asr-2015-14-the-secretary-hoshiarpur-the-income-tax-officer-tds-jalandhar</loc>
               <lastmod>2025-04-16T03:28:28.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-kol-2016-24-binaguri-tea-co-pvt-ltd-kolkata-dcit-cir-4-kolkata-kolkata</loc>
               <lastmod>2025-04-16T04:21:27.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-kol-2013-14-i-t-o-wd-2-1-kolkata-kolkata-peru-plastic-company-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-16T02:00:24.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3554-del-2009-14-acit-new-delhi-m-s-puri-construction-ltd-new-delhi</loc>
               <lastmod>2025-04-21T08:50:27.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-coch-2015-14-m-s-chemanchery-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T05:50:35.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-kol-2016-14-m-s-integrated-education-research-centre-for-engineering-and-management-kolkata-cit-exemptions-kolkata-kolkata</loc>
               <lastmod>2025-04-15T13:14:21.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-asr-2015-14-m-s-mbd-printographics-pvt-ltd-jalandhar-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-15T14:21:19.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-asr-2014-14-the-income-tax-officer-kapurthala-i-sh-kamaljit-singh-kapurthala</loc>
               <lastmod>2025-04-15T14:21:19.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-coch-2015-14-sri-mangat-aboobacker-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T07:15:30.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-coch-2015-14-sri-joseph-philip-cochin-the-ito-ernakulam</loc>
               <lastmod>2025-04-21T07:15:30.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-hyd-2015-14-dcit-circle-2-1-hyderabad-hyderabad-koya-and-company-construction-limited-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:50:41.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-asr-2015-14-sh-sameer-aggarwal-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-16T03:35:30.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-ind-2012-14-the-acit-5-1-indore-m-s-agarwal-coal-corporation-pvt-ltd-indore</loc>
               <lastmod>2025-04-20T20:29:27.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ind-2014-14-the-acit-1-2-bhopal-m-s-lilasons-infrastructure-pvt-ltd-bhopal</loc>
               <lastmod>2025-04-20T20:29:21.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-ind-2016-14-shri-nawab-raza-bhopal-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-21T20:08:36.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2466-del-2013-14-prime-infoways-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:01:50.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-del-2013-14-acit-new-delhi-m-s-harsoria-healthcare-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-21T21:01:47.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-ind-2013-16-m-s-virat-hare-krishna-education-society-bhopal-the-acit-1-2-bhopal</loc>
               <lastmod>2025-04-20T20:08:26.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-coch-2015-14-dr-george-andrews-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-04-21T06:16:07.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6554-del-2013-14-ito-sonepat-sh-alok-dalal-bahadurgarh</loc>
               <lastmod>2025-04-21T09:50:32.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-coch-2016-14-sri-c-sampath-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-04-21T11:22:26.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-coch-2015-14-m-s-inditrade-capital-limited-formerly-known-as-jrg-securities-ltd-cochin-the-ito-cochin</loc>
               <lastmod>2025-04-21T11:15:35.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-coch-2015-14-the-chathamangalam-service-co-operative-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-04-21T06:23:04.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-kol-2013-14-income-tax-officer-ward-42-2-kolkata-kolkata-manoj-kumar-kesarwani-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-147-kol-2013-23-manoj-kumar-kesarwani-kolkata-income-tax-officer-ward-44-2-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-kol-2013-14-md-shaifullah-mondal-north-24-parganas-i-t-o-wd-49-1-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:38.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-kol-2016-24-sri-bidyut-kumar-sarbajna-kolkata-dcit-cir-49-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:39.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-kol-2013-14-i-t-o-wd-52-3-kolkata-kolkata-shri-tapan-kundu-kolkata</loc>
               <lastmod>2025-04-17T11:28:37.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5666-del-2014-14-m-s-mansarover-investment-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:01:34.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-del-2016-14-adman-advertising-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T12:01:35.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6530-del-2013-14-ito-new-delhi-m-s-bhavya-business-strategies-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T12:01:36.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3828-del-2013-14-acit-new-delhi-sh-umesh-gupta-new-delhi</loc>
               <lastmod>2025-04-16T14:21:31.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5927-del-2013-14-adit-dehradun-m-s-tidewater-marine-international-inc-dehradun</loc>
               <lastmod>2025-04-16T14:21:31.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-del-2013-14-m-s-sa-packaging-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-04-16T15:56:32.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3831-del-2013-14-acit-new-delhi-sh-umkal-medical-institute-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T07:49:53.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1842-del-2012-14-m-s-shri-vardhman-knityarn-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5407-del-2015-14-dcit-exemption-new-delhi-science-olympiad-foundation-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-del-2011-14-acit-faridabad-shri-laxman-singh-faridabad</loc>
               <lastmod>2025-04-18T08:14:53.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3357-del-2012-14-acit-new-delhi-m-s-vashulinga-synthetics-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6532-del-2013-14-acit-new-delhi-m-s-mohan-exports-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6646-del-2013-14-dcit-new-delhi-m-s-pfil-securities-ltd-new-delhi</loc>
               <lastmod>2025-04-18T08:14:53.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6669-del-2013-14-sh-pawan-kumar-jain-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T08:21:47.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6668-del-2013-14-sh-pawan-kumar-jain-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T08:21:47.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6526-del-2013-14-ddit-e-new-delhi-the-institute-of-chartered-accountants-of-india-new-delhi</loc>
               <lastmod>2025-04-18T08:00:53.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-kol-2014-14-m-s-indian-rice-mills-stores-kolkata-ito-wd-35-2-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:35:27.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-coch-2014-14-the-ezhupunna-service-co-op-bank-ltd-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-04-16T05:14:25.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-coch-2013-14-m-s-madai-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2025-04-16T05:14:25.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ind-2016-14-shri-bhikamchand-bhawaniram-khandwa-the-ito-khandwa</loc>
               <lastmod>2025-04-16T05:56:24.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-del-2014-14-microsoft-india-r-amp-d-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:35:46.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-hyd-2015-14-manhattan-foundation-hyd-hyderabad-cit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-14T11:56:03.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-kol-2016-24-exide-industries-ltd-kolkata-acit-r-1-kolkata-lucknow</loc>
               <lastmod>2025-04-14T21:07:04.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-asr-2015-14-the-dy-commissioner-of-income-tax-jalandhar-s-dalbir-singh-jalandhar</loc>
               <lastmod>2025-04-17T05:35:34.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-asr-2016-14-dr-harinder-mittra-phagwara-the-assistant-commissioner-of-income-tax-phagwara</loc>
               <lastmod>2025-04-17T05:42:34.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-asr-2015-14-dhram-pal-contractor-hot-mix-plant-mansa-the-principal-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-17T05:49:35.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-asr-2012-14-shri-rajan-dutta-jammu-j-amp-k-the-income-tax-officer-jammu</loc>
               <lastmod>2025-04-17T05:49:35.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-asr-2013-14-m-s-pms-international-p-ltd-phagwara-the-additional-cit-phagwara</loc>
               <lastmod>2025-04-17T05:49:35.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-asr-2016-14-sh-kulwinder-singh-kapurthala-the-assistant-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T05:35:34.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-asr-2015-14-the-income-tax-officer-jalandhar-sh-iqbal-singh-s-o-sh-pritam-singh-vpo-authola-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-asr-2016-14-m-s-om-prakash-amp-sons-kapurthala-the-dy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.341Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-asr-2016-14-birender-singh-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-asr-2015-14-the-income-tax-officer-nawanshahr-sh-satnam-singh-kainth-sbs-nagar</loc>
               <lastmod>2025-04-17T05:35:35.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-asr-2015-14-the-assistant-commissioner-of-income-tax-hoshiarpur-sh-tikshan-sud-hoshiarpur</loc>
               <lastmod>2025-04-17T05:35:35.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-asr-2015-14-sh-chuni-lal-bhagat-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T05:35:35.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-asr-2015-14-the-dy-commissioner-of-income-tax-chandigarh-m-s-hoshiarpur-improvement-trust-hoshiarpur</loc>
               <lastmod>2025-04-17T05:35:36.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-asr-2014-14-the-asstt-commissioner-of-income-tax-jalandhar-ripan-deep-takhar-jalandhar</loc>
               <lastmod>2025-04-17T05:49:34.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-asr-2015-23-sh-ripandeep-takhar-jalandhar-city-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:49:34.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-asr-2013-14-m-s-smt-krishna-gandhi-welfare-society-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-asr-2013-14-sh-ashwani-gandhi-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-asr-2013-14-m-s-smt-krishna-gandhi-welfare-society-nawanshahr-the-deputy-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-17T05:35:36.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-asr-2015-14-sh-amarjit-singh-phagwara-the-income-tax-officer-phagwara</loc>
               <lastmod>2025-04-17T05:42:30.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-asr-2014-14-sh-swaran-singh-sandhu-ferozepur-the-income-tax-officer-ferozepur</loc>
               <lastmod>2025-04-17T05:49:33.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-23-kol-2011-23-eih-limited-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:34.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2342-kol-2013-14-smt-jayanti-mitra-kolkata-dcit-cir-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2346-kol-2013-14-smt-lata-pandey-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-kol-2013-14-mr-debashis-mukherjee-kolkata-dcit-circle-22-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-kol-2013-14-ms-leela-mondal-north-24-parganas-i-t-o-wd-50-2-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-kol-2013-14-sunita-jajodia-kolkata-income-tax-officer-ward-36-2-kolkata-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-kol-2012-14-lotus-charitable-trust-kolkata-dit-exemptions-kolkata</loc>
               <lastmod>2025-04-16T22:21:36.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6312-mum-2014-14-ruia-alloy-trade-p-ltd-mumbai-ito-5-3-1-mumbai</loc>
               <lastmod>2025-04-20T01:50:19.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-jpr-2014-14-ito-jaipur-jaipur-club-ltd-jaipur</loc>
               <lastmod>2025-04-22T05:22:49.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-coch-2013-14-the-valapattanam-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-coch-2013-14-narath-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-coch-2013-14-the-valapattanam-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T20:01:47.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-coch-2013-14-the-kappad-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-04-21T14:15:43.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-del-2013-14-m-s-goyal-mg-gases-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:36:41.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-del-2013-14-m-s-goyal-mg-gases-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T14:36:41.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-ind-2016-14-shri-shrichand-makhija-indore-the-ito-5-1-indore</loc>
               <lastmod>2025-04-22T00:50:50.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1559-kol-2010-14-ito-ward-1-2-kolkata-kolkata-m-s-bajrangbali-engineering-co-ltd-howrah</loc>
               <lastmod>2025-04-13T21:00:08.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1623-kol-2011-14-acit-circle-2-durgapur-durgapur-sanat-kumar-sen-durgapur</loc>
               <lastmod>2025-04-13T21:00:09.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2256-kol-2013-14-a-c-i-t-cir-54-kolkata-kolkata-m-s-lovelock-amp-lewes-kolkata</loc>
               <lastmod>2025-04-13T21:07:06.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-211-ahd-2013-16-super-industries-baroda-the-dcit-circle-2-2-baroda</loc>
               <lastmod>2025-04-13T17:35:04.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-212-ahd-2013-16-super-industries-baroda-the-dcit-circle-2-2-baroda</loc>
               <lastmod>2025-04-13T17:35:04.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-kol-2013-14-bhagwati-sponge-private-limited-burdwan-c-i-t-asansol-asansol</loc>
               <lastmod>2025-04-13T20:56:07.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-asr-2015-14-shri-sanjeev-kumar-s-o-shri-sushil-kumar-pathankot-the-income-tax-office-pathankot</loc>
               <lastmod>2025-04-14T03:14:04.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-asr-2015-14-shri-sanjeev-kumar-s-o-shri-sushil-kumar-pathankot-the-income-tax-office-pathankot</loc>
               <lastmod>2025-04-14T03:14:04.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-asr-2013-14-sh-prem-pal-gandhi-nawanshahr-the-assistant-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:05.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-income-tax-officer-tds-ii-jalandhar</loc>
               <lastmod>2025-04-14T03:07:06.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-asr-2016-14-superintending-engineer-b-amp-r-jalandhar-the-joint-commissioner-of-income-tax-tds-ludhiana</loc>
               <lastmod>2025-04-14T03:07:06.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-asr-2013-14-the-assistant-commissioner-of-income-tax-jalandhar-m-s-sutlej-service-station-p-ltd-nawanshahr</loc>
               <lastmod>2025-04-14T03:07:07.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-asr-2013-23-m-s-satluj-service-station-p-ltd-nawanshahr-the-asstt-commissioner-of-income-tax-jalandhar</loc>
               <lastmod>2025-04-14T03:07:07.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1995-ahd-2013-14-m-s-hasnain-timber-panchmahal-the-income-tax-officer-ward-1-panchmahal</loc>
               <lastmod>2025-04-12T23:14:00.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-ahd-2008-14-shri-chetanbhai-prahladbhai-patel-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2025-04-12T23:14:01.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2723-ahd-2015-14-smt-rajulben-shaileshkumar-doshi-himatnagar-the-income-tax-officer-sabarkantha-ward-3-himatnagar</loc>
               <lastmod>2025-04-12T23:21:01.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-ahd-2013-14-shri-manibhai-virchandbhai-patel-mehsana-the-acit-cent-circle-1-1-mehsana</loc>
               <lastmod>2025-04-12T23:21:01.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-ahd-2010-14-the-acit-circle-5-surat-m-s-starlite-securities-surat</loc>
               <lastmod>2025-04-12T23:07:04.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-ahd-2013-14-smt-rinku-hitesh-shah-surat-the-income-tax-officer-ward-3-1-surat</loc>
               <lastmod>2025-04-12T23:07:05.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1589-kol-2013-14-north-tukvar-tea-co-ltd-kolkata-c-i-t-a-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:49:25.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-del-2012-14-sushil-grover-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-18T04:07:42.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-del-2011-14-jaiveer-singh-beniwal-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2025-04-18T03:21:49.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6379-del-2013-14-ito-new-delhi-dr-sanjay-aggarwal-delhi</loc>
               <lastmod>2025-04-18T03:21:49.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3319-del-2013-14-verifone-india-sales-pvt-ltd-noida-acit-new-delhi</loc>
               <lastmod>2025-04-18T03:21:49.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5297-del-2013-14-m-s-nilay-infrastructure-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T15:00:29.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-asr-2014-23-m-s-concorde-agro-sprayers-pvt-ltd-amritsar-the-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-17T05:28:35.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-asr-2013-24-sh-jagjit-singh-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T05:35:31.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-asr-2013-14-m-s-united-automobiles-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-14T03:21:02.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-asr-2016-14-the-income-tax-officer-pathankot-m-s-national-india-construction-co-pathankot</loc>
               <lastmod>2025-04-14T03:21:04.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-kol-2013-14-star-paper-mills-limited-kolkata-d-c-i-t-cir-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:42:01.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-kol-2011-14-ito-ward-56-2-kolkata-kolkata-m-s-pks-holdings-kolkata</loc>
               <lastmod>2025-04-14T03:42:01.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-kol-2013-14-i-t-o-wd-1-2-kolkata-kolkata-m-s-s-k-j-coke-industries-ltd-kolkata</loc>
               <lastmod>2025-04-14T03:42:01.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-kol-2011-14-malanpur-steel-ltd-kolkata-acit-cc-xxv-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:42:02.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ind-2016-14-shri-vijay-goyal-indore-the-ito-5-1-indore</loc>
               <lastmod>2025-04-20T20:08:27.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ind-2015-14-shri-nemichand-jain-indore-the-ito-2-1-indore</loc>
               <lastmod>2025-04-20T20:08:27.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-ind-2013-14-the-acit-ratlam-m-s-novelty-aluninium-amp-hardwares-ratlam</loc>
               <lastmod>2025-04-20T20:08:28.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-ind-2016-14-shri-satyanarayan-sharma-indore-the-ito-ward-4-1-indore</loc>
               <lastmod>2025-04-20T20:15:21.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ind-2016-14-smt-preeti-saluja-bhopal-the-ito-2-1-bhopal</loc>
               <lastmod>2025-04-20T20:15:21.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-ind-2015-14-shri-ramaswamy-nohoharan-indore-the-ito-4-1-indore</loc>
               <lastmod>2025-04-20T20:15:22.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-ind-2016-14-shri-parvez-hasan-bhopal-the-ito3-1-bhopal</loc>
               <lastmod>2025-04-22T00:16:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-ind-2016-14-smt-zenab-durani-ujjain-the-ito-1-2-ujjain</loc>
               <lastmod>2025-04-22T00:57:38.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ind-2016-14-m-s-r-k-developers-indore-the-ito-1-3-indore</loc>
               <lastmod>2025-04-22T00:23:11.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-coch-2013-14-the-madikai-service-co-op-bank-ltd-kasargode-ito-kasargode</loc>
               <lastmod>2025-04-22T01:29:45.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-ind-2016-14-shri-mukesh-agrawal-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-19T12:36:23.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-kol-2013-14-i-t-o-wd-3-2-kolkata-kolkata-m-s-ashadeep-entertainment-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:57:06.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-247-mum-2015-24-the-navyug-co-op-hsg-socieity-ltd-ito-21-2-3</loc>
               <lastmod>2025-04-17T11:14:40.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4575-mum-2012-14-addl-c-i-t-20-2-mumbai-om-shree-international-mumbai</loc>
               <lastmod>2025-04-20T22:08:18.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3975-mum-2014-14-ito-20-3-1-mumbai-tancom-electronics-mumbai</loc>
               <lastmod>2025-04-13T12:35:02.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:14.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2755-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:14.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-mum-2016-14-sterling-biotech-ltd-mumbai-pr-cit-cen-1-mumbai</loc>
               <lastmod>2025-04-20T01:36:15.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-mum-2014-14-shridhar-p-iyer-mumbai-asst-cit-17-2-mumbai</loc>
               <lastmod>2025-04-13T12:35:02.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4391-mum-2011-14-dcit-25-2-mumbai-sanjay-ramsharif-vishwakarma-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6954-mum-2014-14-dcit-8-3-mumbai-sar-engineering-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:13.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3253-mum-2014-14-ito-23-2-3-mumbai-indira-rashtriya-kamgar-sahakari-society-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:43:10.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-mum-2014-14-acit-cc-39-mumbai-sadbhav-land-p-ltd</loc>
               <lastmod>2025-04-13T12:35:03.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6672-mum-2012-14-acit-cen-cir-32-mumbai-pravin-b-bhandarkar-mumbai</loc>
               <lastmod>2025-04-12T05:35:03.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7089-mum-2011-14-pandurang-naig-mumbai-asst-cit-cen-cir-32-mumbai</loc>
               <lastmod>2025-04-12T05:35:03.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7030-mum-2014-14-asst-dit-e-ii-2-mumbai-shri-vile-parle-kelavani-mandal-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5489-mum-2015-14-sneha-bimal-parekh-mumbai-pr-cit-19-mumbai</loc>
               <lastmod>2025-04-13T12:35:03.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3221-mum-2013-14-sm-energy-teknik-amp-electronics-ltd-mumbai-dcit-rg-8-3-mumbai</loc>
               <lastmod>2025-04-20T01:29:12.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-mum-2016-14-dcit-11-2-1-mumbai-shroff-textiles-ltd-mumbai</loc>
               <lastmod>2025-04-20T01:36:16.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-mum-2016-14-shroff-textiles-ltd-mumbai-dcit-8-3-mumbai</loc>
               <lastmod>2025-04-20T01:36:16.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5266-mum-2013-14-ito-25-2-3-navi-mumbai-shree-balkrishna-enterprises-mumbai</loc>
               <lastmod>2025-04-13T12:35:02.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-ahd-2013-14-sojitra-textiles-pvt-ltd-surat-the-income-tax-officer-ward-4-3-surat</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-789-ahd-2010-16-the-acit-central-circle-1-1-ahmedabad-shri-pranav-dineshbhai-shah-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-ahd-2012-14-the-dcit-central-circle-1-1-ahmedabad-shri-hasmukh-n-vora-huf-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ahd-2010-14-the-acit-osd-circle-9-ahmedabad-shri-sunil-dhirubhai-patel-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-ahd-2012-14-the-ito-ward-9-1-ahmedabad-m-s-sharda-corporation-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-ahd-2012-14-the-ito-ward-1-4-ahmedabad-m-s-dhan-mercantile-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-ahd-2012-14-shri-bharat-navnitlal-parikh-baroda-the-acit-circle-2-1-baroda</loc>
               <lastmod>2025-05-19T13:26:34.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-70-ahd-2015-23-shri-dharmendra-j-pandya-kheda-the-income-tax-officer-ward-1-godhra</loc>
               <lastmod>2025-05-19T13:26:34.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-122-ahd-2012-23-shri-somabhai-a-prajapati-ahmedabad-the-acit-cent-circle-2-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4304-del-2012-14-jcit-meerut-m-s-prasandi-biotech-park-pvt-ltd-meerut</loc>
               <lastmod>2025-04-16T05:14:23.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2147-ahd-2013-14-m-s-injectcare-parenterals-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:37.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-ahd-2011-14-the-ito-ward-1-1-surat-m-s-ekta-prints-pvt-ltd-surat</loc>
               <lastmod>2025-04-17T03:42:32.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2011-14-the-acit-osd-circle-5-ahmedabad-m-s-navin-detergent-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T06:07:06.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-ahd-2011-14-the-acit-osd-circle-5-ahmedabad-m-s-navin-detergent-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T06:07:06.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-273-ahd-2011-16-swaminarayan-avenue-naranpura-co-op-hsg-so-ltd-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:38.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-250-ahd-2013-16-the-acit-central-circle-1-4-ahmedabad-m-s-patel-arvindbhai-kantilal-amp-co-ahmedabad</loc>
               <lastmod>2025-04-17T00:07:41.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-215-ahd-2012-23-e-infochips-limited-ahmedabad-the-acit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-17T00:07:41.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-rjt-2014-14-late-shri-laxmidas-h-kotecha-l-h-ashokkumar-l-kotecha-una-the-income-tax-officer-ward-1-4-veraval</loc>
               <lastmod>2025-04-20T09:57:09.167Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-rjt-2014-14-rajnikant-associates-rajkot-gujarat-the-income-tax-officer-ward-1-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:43:13.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-ahd-2012-14-the-acit-circle-4-ahmedabad-e-infochips-limited-ahmedabad</loc>
               <lastmod>2025-04-17T00:07:41.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ahd-2012-14-associated-dyestuff-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-17T00:07:40.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-ahd-2009-14-the-dcit-circle-5-ahmedabad-nirma-credit-amp-capital-limited-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:39.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-ahd-2013-14-the-dcit-circle-8-ahmedabad-m-s-unique-mercantile-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T03:00:36.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-ahd-2012-14-madhuben-n-shah-baroda-the-income-tax-officer-ward-2-2-baroda</loc>
               <lastmod>2025-04-16T23:49:38.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-ahd-2012-14-the-ito-ward-5-2-ahmedabad-unipon-india-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-ahd-2012-14-m-s-gujarat-urja-vikas-nigam-board-baroda-the-acit-circle-1-1-baroda</loc>
               <lastmod>2025-04-16T23:49:37.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-728-ahd-2016-14-shri-bhanwarlal-g-sharma-ahmedabad-the-acit-circle-12-now-circle-6-1-ahmedabad</loc>
               <lastmod>2025-04-16T23:49:37.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3193-ahd-2011-14-m-s-perfect-polymech-petlad-the-acit-circle-3-baroda</loc>
               <lastmod>2025-04-16T23:49:38.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-ahd-2008-14-navin-detergent-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-13T06:07:06.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1435-ahd-2012-14-the-ito-ward-6-3-ahmedabad-shree-jalaram-industries-ahmedabad</loc>
               <lastmod>2025-04-14T01:56:02.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1293-ahd-2013-14-the-acit-vapi-circle-vapi-m-s-k-m-enterprises-silvassa</loc>
               <lastmod>2025-04-14T01:56:01.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2012-14-the-spunpipe-amp-construction-co-baroda-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2025-04-14T02:35:02.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3466-ahd-2010-14-shri-mukundbhai-manubhai-patel-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2025-04-14T01:56:03.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-ahd-2011-14-west-inn-limited-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:01.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-879-jpr-2014-14-acit-alwar-ashok-kumar-jain-alwar</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-jpr-2015-14-shakti-s-singh-jaipur-dcit-sawai-madhopur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-jpr-2012-14-shri-murli-manohar-gupta-kota-ito-kota</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-jpr-2013-14-jaswant-singh-memorial-trust-jaipur-cit-ii-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3489-del-2007-14-cosmique-global-dcit-circle-27-1</loc>
               <lastmod>2025-04-19T11:07:59.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3927-del-2011-14-ito-new-delhi-m-s-rrp-management-services-p-ltd-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-chny-2015-14-essorpe-mills-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T19:28:02.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-chny-2015-14-doowon-automotive-systems-india-private-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2025-04-12T19:28:00.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-chny-2014-14-dcit-chennai-flakt-india-ltd-chennai</loc>
               <lastmod>2025-04-12T19:28:00.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3793-del-2014-14-sh-gurmeet-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:01:07.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-bang-2012-14-hewlett-packard-globalsoft-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T12:42:43.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-chny-2015-14-late-mythri-grandhi-rep-by-lr-shri-vinay-v-grandhi-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:14:07.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chny-2016-14-indus-valley-housing-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:42:03.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-85-ahd-2011-23-shri-mahesh-r-varma-huf-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-ahd-2011-23-shri-mulchandbhai-shankarbhai-amin-surat-the-dy-cit-circle-3-surat</loc>
               <lastmod>2024-10-09T19:52:56.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-chny-2014-14-dcit-chennai-m-s-manoj-prakashan-p-ltd-chennai</loc>
               <lastmod>2025-04-12T16:21:03.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-chny-2015-14-k-p-s-oil-mills-erode-acit-erode</loc>
               <lastmod>2025-04-12T12:28:01.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-142-ahd-2012-23-m-s-deluxe-kraft-board-pvt-ltd-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-04-14T01:56:02.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ahd-2012-14-the-ito-tds-3-surat-shree-madhi-vibhag-khand-udyog-sahakari-mandli-ltd-surat</loc>
               <lastmod>2025-04-20T16:57:20.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4676-mum-2013-14-dcit-8-2-mumbai-parekh-platinum-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:42:07.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5523-del-2015-14-m-s-jaipuria-infrastructure-developers-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:35:30.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-jpr-2014-14-acit-jaipur-rajasthan-financial-corporation-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.069Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-jpr-2014-14-ito-jaipur-centre-for-development-communication-trust-jaipur</loc>
               <lastmod>2025-04-22T03:29:47.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-jpr-2015-14-ito-jaipur-omil-jsc-jv-kameng-jaipur</loc>
               <lastmod>2025-04-22T03:29:46.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-bil-2016-14-m-s-shree-jogendra-engineering-enterprieses-korba-cg-the-income-tax-officer-ward-1-korba-cg</loc>
               <lastmod>2025-04-21T05:57:32.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-chandi-2015-14-shri-shirdi-sai-darbar-charitable-trust-dharamshala-barnala-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-14T10:21:02.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-chandi-2015-14-smt-surinder-kaur-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-14T10:21:02.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-hyd-2014-14-p-madhusudhan-hyderabad-asst-cit-central-circle-5-hyderabad</loc>
               <lastmod>2025-04-19T07:42:54.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-hyd-2013-14-the-acit-cir-5-1-hyderabad-sri-pilli-anand-rao-hyderabad</loc>
               <lastmod>2025-04-14T11:21:04.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-hyd-2013-14-the-acit-cir-5-1-hyderabad-smt-pilli-jayasree-hyderabad</loc>
               <lastmod>2025-04-14T11:21:04.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4886-mum-2014-14-kavita-marketing-p-ltd-mumbai-ito-5-2-2-mumbai</loc>
               <lastmod>2025-04-14T14:28:01.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-mum-2015-14-ito-14-3-3-mumbai-satellite-cable-tv-cable-network-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T15:07:05.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7115-mum-2014-14-rajeev-arora-mumbai-dcit-cen-cir-25-mumbai</loc>
               <lastmod>2025-04-14T15:07:07.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6199-mum-2010-14-psl-ltd-mumbai-addl-cit-7-1-mumbai</loc>
               <lastmod>2025-04-12T03:35:01.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-pun-2014-14-deputy-commissioner-of-income-tax-jagadamba-auto-componenets-ltd-pune</loc>
               <lastmod>2025-04-14T04:14:06.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-pun-2014-14-mahila-udyog-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T04:14:04.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-pun-2015-24-janardan-r-kapse-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:14:01.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-bang-2014-14-nitesh-bera-huf-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-14T05:42:07.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1813-hyd-2013-14-syed-murtuza-hyderabad-ito-ward-7-2-hyderabad</loc>
               <lastmod>2025-04-14T11:28:00.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5432-mum-2012-14-vivek-venugopal-chennai-asst-cit-cen-cir-13-mumbai</loc>
               <lastmod>2025-04-14T14:42:08.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5981-mum-2014-14-valuable-infrastructure-p-ltd-mumbai-dcit-cir-8-3-mumbai</loc>
               <lastmod>2025-04-14T14:42:08.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3734-del-2014-14-ito-rohtak-m-s-arihant-teleservices-new-delhi</loc>
               <lastmod>2025-04-16T10:56:29.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-del-2014-14-dcit-new-delhi-m-s-servel-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T10:56:30.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6271-mum-2014-14-acit-10-2-mumbai-foods-amp-inns-ltd-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-mum-2011-14-foods-and-inns-ltd-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-04-16T11:21:30.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5617-mum-2013-14-vivek-shyam-johri-mumbai-addl-cit-rg-14-3-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6407-mum-2012-14-first-advantage-p-ltd-mumbai-addl-cit-rg-9-1-mumbai</loc>
               <lastmod>2025-04-16T11:21:31.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5359-del-2014-14-rachna-overseas-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:06.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5403-del-2014-14-sh-kishan-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5438-del-2014-14-sh-mahesh-chand-jain-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5457-del-2014-14-ito-new-delhi-sh-amrik-singh-basra-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5490-del-2014-14-acit-new-delhi-sh-vinod-kashyap-new-delhi</loc>
               <lastmod>2025-04-14T10:00:07.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3053-del-2014-14-sh-yashpal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:09.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3058-del-2014-14-sh-balbir-singh-chhabra-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T10:00:09.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3063-del-2014-14-m-s-countrywide-home-amp-farms-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:09.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3144-del-2014-14-ito-new-delhi-m-s-i-m-construction-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-14T10:00:09.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3270-del-2014-14-smt-geeta-talwar-faridabad-ito-new-delhi</loc>
               <lastmod>2025-04-14T10:00:10.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-kol-2015-24-dcit-cir-38-kolkata-kolkata-m-s-p-b-enterprise-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-bang-2014-16-sri-h-j-siwani-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-21T05:22:28.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-kol-2013-14-allied-infracon-private-limited-kolkata-c-i-t-i-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:01:08.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-chny-2016-14-ito-salem-s-1236-valappadi-paccs-ltd-salem</loc>
               <lastmod>2025-04-13T05:28:06.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-chny-2016-14-v-jaisankar-chennai-acit-chennai</loc>
               <lastmod>2025-04-13T05:28:07.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-chny-2016-14-usamah-agencies-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:28:07.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7576-mum-2014-14-monisha-r-jaising-mumbai-dcit-cen-cir-24-amp-26-mumbai</loc>
               <lastmod>2025-04-13T04:07:06.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-pun-2015-14-deputy-commissioner-of-income-tax-m-s-hov-ar-management-service-pvt-ltd-pune</loc>
               <lastmod>2025-04-13T18:00:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-pun-2015-14-late-nandkumar-b-phaltane-l-h-anuradha-n-phalatane-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:22.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-pun-2015-14-deputy-commissioner-of-income-tax-m-s-h-b-amp-associates-pune</loc>
               <lastmod>2025-04-13T18:00:23.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-pun-2015-14-kalyani-majoor-saha-sanshta-maryadit-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:24.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-chny-2016-14-bose-chandra-ebenezer-chennai-ito-coimbatore</loc>
               <lastmod>2025-04-12T07:56:00.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-bil-2015-24-m-s-amar-builders-durg-cg-acit-1-bhilai-cg</loc>
               <lastmod>2025-04-21T19:22:27.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3068-chny-2014-14-chettinad-hospitals-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:06.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1520-chny-2015-14-s-vasundara-devi-coimbatore-jcit-coimbatore</loc>
               <lastmod>2025-04-12T18:35:00.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-chny-2014-23-srm-systems-amp-software-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T18:35:00.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2896-mum-2014-14-bastimal-k-jain-mumbai-ito-15-1-2-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-jab-2016-14-assistant-commissioner-of-income-tax-circle-satna-m-s-vindhya-telelinks-ltd-rewa</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-jab-2012-14-shri-sanjay-kumar-kakwani-jabalpur-ito-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-jab-2015-14-raj-kumar-agrawal-chhindwara-assistant-commisioner-of-income-tax-circle</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-jab-2015-14-assistant-commissioner-of-income-tax-circle-m-s-rama-panels-pvt-ltd</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-jab-2014-14-shri-rishi-kumar-sharma-income-tax-officer</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-jab-2016-14-shri-sanjay-kumar-jain-income-tax-officer-2</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-jab-2015-14-m-s-jain-cycle-spares-amp-co-jabalpur-income-tax-officer-ward-2-2</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-jab-2013-14-ganesh-pratap-singh-assistant-commissioner-of-income-tax-satna</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-jab-2015-14-m-s-prism-cement-unit-ii-dy-commissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-jab-2015-14-m-s-prism-cement-unit-ii-dy-commissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-jab-2015-14-m-p-state-civil-supplies-corp-ltd-income-tax-officer-tds-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-jab-2016-14-mp-rural-road-development-authorioty-piu-sidhi-assistant-commisioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-jab-2016-14-smt-rashmi-satija-chhindwara-joint-commissioner-of-income-tax-chhindwara</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-jab-2015-14-bharat-snchar-nigam-limited-dy-comissioner-of-income-tax-tds</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-jab-2014-14-cogent-education-society-jabalpur-commissioner-of-income-tax-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-jab-2013-14-m-s-venkatesh-photo-colour-lab-chhindwara-income-tax-officer-chhindwara</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-jab-2015-14-digamber-jain-bada-mandir-jabalpur-income-tax-officer-ward-1-2-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-jab-2014-14-alumini-association-s-s-medical-college-commissioner-of-income-tax-ii</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-jab-2013-14-assistant-commossioner-of-income-tax-jabalpur-m-s-central-hatcheries-pvt-ltd-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-jab-2012-14-pratap-rai-ahuja-acit</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-jab-2013-14-m-s-pushpa-international-jabalpur-acit-circle-2-1-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-jab-2012-14-pratap-rai-ahuja-dcit</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-jab-2016-14-shailesh-kunar-jaiswal-income-tax-officer-katni</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-jab-2015-14-income-tax-officer-ward-1-3-smt-gaur-bai-sahu-jabalpur</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-jab-2016-14-ashok-kumar-goenka-assistant-commissioner-of-income-tax-circle-2-1</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-jab-2013-14-shri-sanjay-kumar-jain-asstt-commissioner-of-income-tax</loc>
               <lastmod>2024-10-23T14:49:01.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-jab-2015-14-income-tax-officer-ward-balaghat-shri-aneesh-uttamachand-sancheti</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-jab-2016-14-income-tax-officer-ward-1-rewa-smt-renu-awashti-w-o-shri-ashok-awashthi</loc>
               <lastmod>2024-10-23T14:52:59.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-ahd-2014-24-the-acit-circle-9-surat-shri-bhupendra-k-ribadia-surat</loc>
               <lastmod>2024-10-09T23:00:17.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-chny-2016-24-sanjay-a-wadhwa-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-chny-2016-24-sanjay-a-wadhwa-chennai-acit-chennai</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-jab-2016-24-smt-devanti-sharma-jabalpur-the-income-tax-officer-jabalpur</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-jab-2015-24-income-tax-officer-shri-sanjay-kumar-sahu</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-jab-2016-24-maharishi-mahesh-yogi-vedic-commissioner-of-income-tax-ii</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-jab-2009-24-shri-lalit-kumar-patni-acit-jabalpur</loc>
               <lastmod>2024-10-09T23:00:17.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-ahd-2012-14-shri-aniruddhsinh-r-gohil-bhavnagar-the-acit-circle-1-bhavnagar</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-ahd-2011-14-the-dcit-circle-5-ahmedabad-nirma-credit-amp-capital-limited-ahmedabad</loc>
               <lastmod>2024-10-23T15:12:55.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5638-mum-2014-14-shankar-krishna-bhanage-mumbai-ito-wd-19-3-4-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5640-mum-2014-14-shankar-krishna-bhanage-mumbai-ito-wd-19-3-4-mumbai</loc>
               <lastmod>2024-10-23T14:40:52.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5160-del-2011-14-m-s-k-s-b-partners-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-23T14:56:49.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5669-del-2011-14-gkn-driveline-india-ltd-faridabad-acit-new-delhi</loc>
               <lastmod>2025-04-18T17:14:54.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1907-chny-2015-14-karunya-university-chennai-dit-chennai</loc>
               <lastmod>2025-04-12T10:42:02.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-195-ahd-2011-16-ralson-infrastructure-pvt-ltd-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-194-ahd-2011-16-ralson-infrastructure-pvt-ltd-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-188-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-shri-ravi-r-varma-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-190-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-shri-mahesh-r-varma-ahmedabad</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-7-ind-2016-16-shri-ankush-khurana-new-delhi-the-dcit-inv-circle-1-bhopal</loc>
               <lastmod>2024-10-09T21:39:50.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-coch-2014-14-m-s-tellicherry-public-servants-co-op-bank-ltd-thalassery-the-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-coch-2013-14-pinarayi-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-739-coch-2013-14-m-s-cherukunnu-service-co-op-bank-ltd-kannur-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-coch-2013-14-puzhathi-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2024-10-23T15:00:50.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4759-del-2014-14-sh-jagan-nath-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-15T16:14:19.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-chny-2016-14-ulaganathan-porko-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:28:04.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-chny-2014-14-dcit-chennai-rm-k-viswanatha-pillai-amp-sons-tirunelveli</loc>
               <lastmod>2025-04-12T12:28:05.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-chny-2014-14-rm-k-viswanatha-pillai-amp-sons-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T12:28:05.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-jpr-2014-14-acit-jaipur-asha-mandowra-jaipur</loc>
               <lastmod>2025-04-22T06:16:14.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-jpr-2015-14-vijay-industries-alwar-dcit-alwar</loc>
               <lastmod>2025-04-22T06:16:14.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-jpr-2015-14-ravi-bal-niketan-samiti-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T06:16:14.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6699-mum-2014-14-dcit-24-2-mumbai-unisynth-chemicals-mumbai</loc>
               <lastmod>2025-04-20T23:01:23.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-mum-2011-14-uday-salvi-mumbai-ito-18-1-3-mumbai</loc>
               <lastmod>2025-04-20T23:01:23.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-mum-2009-16-vivek-p-talwar-mumbai-dcit-cen-cif-34-mumbai</loc>
               <lastmod>2025-04-20T23:01:23.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-423-del-2012-23-m-s-biltech-building-elements-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-lkw-2016-14-shiv-raj-sharma-foundation-gautam-budh-nagar-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-15T19:21:23.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2989-mum-2014-14-dcit-10-3-mumbai-deepa-vidyadhar-bhajekar-thane</loc>
               <lastmod>2025-04-15T13:35:21.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-pun-2011-14-jt-cit-osd-cen-cir-1-nashik-nashik-prakash-construwell-pvt-ltd-nashik</loc>
               <lastmod>2025-04-14T04:21:03.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-pun-2014-14-subhash-hastimal-lodha-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:03.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-pun-2014-14-surendra-motilal-lodha-ahmednagar-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:01.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2233-pun-2013-14-dipak-dogamber-naik-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T04:21:00.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-mum-2014-14-jagannath-chandu-shetty-kalyan-ito-wd-3-2-kalyan</loc>
               <lastmod>2025-04-12T22:14:08.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5351-mum-2014-14-jaspal-singh-sehgal-mumbai-ito-21-2-1-mumbai</loc>
               <lastmod>2025-04-12T22:14:08.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-hyd-2016-14-sri-kodandaramaswamy-temple-spsr-nellore-hyderabad-cit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-16T04:00:26.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-jpr-2011-14-smt-bina-malpani-beawar-ito-beawar</loc>
               <lastmod>2025-04-22T05:08:40.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-jpr-2013-14-singhal-builder-contractor-kota-acit-bharatpur</loc>
               <lastmod>2025-04-22T05:08:42.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-jpr-2013-14-sendra-marble-co-p-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:08:42.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-630-jpr-2013-14-cheer-sagar-jaipur-dcit-jaipur</loc>
               <lastmod>2025-04-22T05:15:32.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-bang-2013-14-dcit-bangalore-m-s-mercedes-benz-research-amp-development-india-private-limited-bangalore</loc>
               <lastmod>2025-04-13T22:07:07.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ind-2016-14-the-civil-surgeon-cum-superintendent-jhabua-the-jcit-tds-indore</loc>
               <lastmod>2025-04-13T18:28:01.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-ind-2016-14-the-civil-surgeon-cum-superintendent-jhabua-the-jcit-tds-indore</loc>
               <lastmod>2025-04-13T18:28:01.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ind-2016-14-shri-awadhesh-bitthariya-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ind-2016-14-shri-awadhesh-bitthariya-indore-the-dcit-5-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-2016-14-shri-arun-goyal-indore-the-acit-4-1-indore</loc>
               <lastmod>2025-04-13T18:28:01.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-ind-2014-14-m-s-krishi-upaj-mandi-samiti-betul-the-acit-2-1-bhopal</loc>
               <lastmod>2025-04-13T18:28:02.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-ind-2015-14-smt-chandrakanta-jhavar-indore-the-acit-circle-3-1-indore</loc>
               <lastmod>2025-04-13T18:28:03.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-ind-2015-14-shri-anil-jhawar-l-h-late-jai-narayan-jhavar-indore-the-acit-circle-3-1-indore</loc>
               <lastmod>2025-04-13T18:28:03.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ind-2015-14-shri-nilesh-jain-indore-the-ito-2-3-indore</loc>
               <lastmod>2025-04-13T18:28:03.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2470-mum-2013-14-poonam-chambers-b-wing-commerical-premises-coperative-society-ltd-mumbai-ito-18-1-2-mumbai</loc>
               <lastmod>2025-04-13T19:49:08.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-pun-2015-14-income-tax-officer-m-s-kundlika-nagari-sahkari-patsanstha-maryadit-raigad</loc>
               <lastmod>2025-04-13T17:56:07.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-pun-2015-14-ulhas-shantaram-ghosalkar-ratnagiri-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:04.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-pun-2015-14-dattatraya-devji-valvi-kolhapur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:56:03.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-pun-2015-14-anil-shivram-tungar-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:56:00.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-coch-2015-14-the-perumanna-klari-service-co-op-bank-ltd-cochin-the-ito-tirur</loc>
               <lastmod>2025-04-21T15:50:36.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-hyd-2015-14-pothana-vignana-peetham-warangal-secunderabad-dit-exemptions-hyd-hyderabad</loc>
               <lastmod>2025-04-21T13:50:39.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-kol-2013-14-m-s-a-v-s-finlease-ltd-kolkata-c-i-t-kol-i-kolkata</loc>
               <lastmod>2025-04-21T15:29:35.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-kol-2015-14-s-k-dudhoria-holdings-pvt-ltd-kolkata-ito-wd-1-3-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:08.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1460-del-2015-14-acit-new-delhi-sh-vibhu-aggarwal-new-delhi</loc>
               <lastmod>2025-04-16T14:35:28.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-chandi-2012-14-smt-champa-goel-panchkula-acit-chandigarh</loc>
               <lastmod>2025-04-15T15:07:18.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-214-del-2013-23-m-s-aggarwal-entertainment-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T05:14:44.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-chny-2014-14-dcit-chennai-simpson-amp-co-ltd-chennai</loc>
               <lastmod>2025-04-12T08:42:07.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-chny-2015-14-om-shakthy-hospitalities-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:21:02.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2173-chny-2015-14-dcit-chennai-ae-amp-e-chennai-works-limited-chennai</loc>
               <lastmod>2025-04-12T10:21:02.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-ahd-2010-14-the-dcitbharuch-circle-bharuch-m-s-gujarat-narmada-valley-fertilizers-co-ltd-bharuch</loc>
               <lastmod>2025-04-17T03:49:34.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-ahd-2010-14-m-s-gujarat-narmada-valley-fertilizers-co-ltd-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
               <lastmod>2025-04-17T03:49:34.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-ahd-2016-14-pavan-developers-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:17.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-438-ahd-2012-16-the-acit-central-circle-1-3-ahmedabad-saumya-construction-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:17.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1937-ahd-2015-14-tripada-education-trust-ahmedabad-the-dy-dit-exemption-ahmedabad</loc>
               <lastmod>2025-04-17T00:01:19.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3315-ahd-2015-14-shri-vanmalibhai-zaverbhai-patel-mehsana-the-income-tax-officer-patan-ward-4-mehsana</loc>
               <lastmod>2025-04-17T00:01:19.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-ahd-2011-14-deepika-jayesh-ghael-surat-the-income-tax-officer-ward-3-3-surat</loc>
               <lastmod>2025-04-17T00:01:17.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-del-2013-14-m-s-modipon-ltd-modinagar-addl-tds-ghaziabad</loc>
               <lastmod>2025-04-15T22:07:27.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-327-del-2011-23-m-s-rrp-management-services-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-hyd-2014-14-rakesh-kommuri-hyderabad-ito-ward-6-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-hyd-2015-14-janapriya-engineers-syndicate-jv-hyd-hyderabad-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:35:57.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4292-del-2010-14-ito-new-delhi-sh-raj-thakur-new-delhi</loc>
               <lastmod>2025-04-19T11:42:56.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-del-2012-14-ito-meerut-shri-vipin-meerut</loc>
               <lastmod>2025-04-19T11:29:00.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-del-2014-14-adit-e-new-delhi-m-s-indian-evangelical-team-new-delhi</loc>
               <lastmod>2025-04-19T11:22:03.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-bang-2015-14-ito-bangalore-m-s-sln-traders-bangalore</loc>
               <lastmod>2025-04-20T11:29:07.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-bang-2016-14-sri-g-w-bafna-dharwad-dcit-hubli</loc>
               <lastmod>2025-04-20T11:29:08.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-bang-2016-14-smt-sabita-kallianpurkar-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T11:29:08.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-chny-2015-14-dcit-chennai-rk-powergen-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:49:06.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-128-chny-2015-23-r-k-powergen-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:49:06.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-127-chny-2015-23-r-k-powergen-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:49:06.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-126-chny-2015-23-r-k-powergen-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T07:49:06.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-chny-2016-14-dcit-coimbatore-kasthuri-rajinikanth-coimbatore</loc>
               <lastmod>2025-04-12T07:49:04.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-chny-2016-14-v-sivakumar-s-o-sri-veerapandi-thevar-theni-ito-theni</loc>
               <lastmod>2025-04-12T07:49:04.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3828-del-2010-14-smt-sunita-gupta-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T04:42:53.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-pun-2014-14-vivek-s-dhoble-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-20T12:57:15.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-pun-2016-14-bharat-dinkar-jadhav-income-tax-officer</loc>
               <lastmod>2025-04-20T12:57:16.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-chandi-2016-23-sh-om-parkash-gupta-huf-mandi-gobindgarh-ito-tds-patiala</loc>
               <lastmod>2025-04-20T13:01:12.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-chandi-2014-14-acit-chandigarh-sh-surinder-kumar-singal-chandigarh</loc>
               <lastmod>2025-04-20T13:01:12.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-chandi-2016-14-m-s-gee-city-builders-p-ltd-chandigarh-dcit-ludhiana</loc>
               <lastmod>2025-04-20T13:01:15.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-chandi-2016-14-m-s-gee-city-builders-p-ltd-chandigarh-dcit-ludhiana</loc>
               <lastmod>2025-04-20T13:01:15.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-chandi-2016-14-vishwakarma-ispat-udyog-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-20T13:01:14.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-chandi-2015-14-arihant-foam-private-limited-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-20T13:01:14.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-hyd-2015-14-dcit-exemptions-hyderabad-hyderabad-a-p-state-housing-corporation-ltd-hyderabad</loc>
               <lastmod>2025-04-21T06:57:28.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-ahd-2013-14-the-ito-ward-5-3-surat-shri-m-asif-a-kadar-humani-surat</loc>
               <lastmod>2025-04-16T07:56:27.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-bang-2016-14-sri-ghisulal-chopra-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T11:29:11.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-bang-2016-14-smt-vimaladevi-doshi-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T11:29:11.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-152-ahd-2013-23-the-ito-ward-11-3-ahmedabad-smt-kokilaben-r-ramani-ahmedabad</loc>
               <lastmod>2025-04-20T11:43:17.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3750-del-2014-14-sh-nirmal-singh-bhangoo-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3709-del-2014-14-sh-gopal-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:57:43.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3710-del-2014-14-sh-pradeep-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:57:43.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-kol-2013-14-m-s-haldia-petrochemicals-ltd-kolkata-cit-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-21T11:01:31.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-bil-2011-14-income-tax-officer-ward-2-2-raipur-cg-shri-gurnam-singh-chawala-mahasamund</loc>
               <lastmod>2025-04-21T06:09:23.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2526-mum-2014-14-anil-vishnu-manduskar-thane-asst-cit-cir-1-thane</loc>
               <lastmod>2025-04-21T06:09:25.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-bil-2013-14-ito-2-rajnandgaon-m-s-amit-construction-kawardha-c-g</loc>
               <lastmod>2025-04-21T06:09:22.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-bil-2014-14-i-t-o-1-3-raipur-cg-shri-dinesh-saraogi-raipur</loc>
               <lastmod>2025-04-21T06:09:25.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-bil-2014-14-d-c-i-t-central-cricle-raipur-smt-gayatri-devi-sharma-raipur</loc>
               <lastmod>2025-04-21T06:09:26.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-hyd-2015-14-acit-circle-1-warangal-warangal-andhra-pradesh-grameena-vikas-bank-warangal-warangal</loc>
               <lastmod>2025-04-19T07:01:09.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-hyd-2015-24-ito-tds-ward-2-1-hyderabad-hyderabad-municipal-commissioner-mahabubnagar-municipality-mahabubnagar-hyderabad</loc>
               <lastmod>2025-04-19T07:07:57.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-hyd-2016-14-vsl-builders-pvt-ltd-hyd-hyderabad-dcit-circle-3-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:23.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-hyd-2015-14-pramod-kumar-gupta-huf-hyd-hyderabad-acit-central-circle-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-hyd-2015-14-gokula-bhagya-laxmi-hyd-hyderabad-ito-ward-9-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:24.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-hyd-2015-14-late-badrinarayan-rathi-hyd-hyderabad-addl-cit-range-5-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:26.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-hyd-2015-14-cpr-constructions-p-ltd-hyderabad-hyderabad-acit-central-circle-7-hyd-hyderabad</loc>
               <lastmod>2025-04-19T06:15:21.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-hyd-2016-14-s-venkateshwar-rao-warangal-hyderabad-ito-ward-2-warangal-warangal</loc>
               <lastmod>2025-04-19T06:15:21.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-hyd-2015-14-k-v-constructions-kurnool-kurnool-addl-cit-kurnool-kurnool</loc>
               <lastmod>2025-04-19T06:22:08.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-jpr-2013-14-ghanshyam-tanwar-bhiwadi-acit-alwar</loc>
               <lastmod>2025-04-20T21:01:28.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-del-2015-14-rajeev-bhel-delhi-dcit-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-del-2012-14-ito-new-delhi-sh-ramesh-kumar-new-delhi</loc>
               <lastmod>2025-05-21T09:58:40.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7356-mum-2013-14-poojeet-enterprises-mumbai-acit-25-3-mumbai</loc>
               <lastmod>2025-04-13T16:56:06.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-pun-2010-14-patni-computer-systems-ltd-pune-dcit-cir-4-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-pun-2016-14-suyojit-infrastructure-pvt-ltd-nashik-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-pun-2014-14-archana-prakashchand-modi-dhule-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-pun-2013-14-shri-yashwant-m-mahajan-jalgaon-ito-ward-1-1-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1255-pun-2011-14-acit-cent-cir-1-nashik-prakash-pusaram-laddha-huf-nashik</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-pun-2007-14-prakash-pusaram-laddha-nashik-acit-central-circle-1-nashik-nashik</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-pun-2014-14-dharrit-yogen-shah-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-pun-2014-14-m-s-c-g-marketing-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-pun-2014-14-shirish-uttamchand-raisoni-jalgaon-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-pun-2015-14-nashik-capital-amp-financial-services-pvt-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-pun-2014-14-m-s-shri-bharat-cement-pipe-co-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-pun-2014-14-deputy-commissioner-of-income-tax-bajaj-finance-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-pun-2013-14-dy-cit-circle-9-pune-shri-lalit-r-shinde-pune</loc>
               <lastmod>2025-06-05T13:57:13.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-chny-2015-14-v-laskhmi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-chny-2015-14-b-sridevi-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:06.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-chny-2015-14-t-ramesh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T09:28:07.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2561-mum-2012-14-regina-jayprakash-mumbai-i-t-o-22-2-4-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4130-mum-2013-14-asst-cit-11-3-mumbai-ramakanta-m-panda-mumbai</loc>
               <lastmod>2025-04-12T05:56:04.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-chny-2016-14-dcit-chennai-akshaya-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T07:07:03.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-chny-2016-16-k-k-krishnan-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T07:07:03.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-832-mum-2014-14-asst-cit-16-3-mumbai-dilipkumar-v-lakhi-mumbai</loc>
               <lastmod>2025-04-12T04:28:05.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3206-mum-2016-14-uttam-value-steels-ltd-mumbai-asst-cit-cen-cir-41-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-mum-2014-14-asst-cit-cc-43-mumbai-roha-dyechem-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:28:06.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-chny-2013-14-dcit-chennai-keyaram-hotel-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T10:42:05.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-bang-2015-24-income-tax-officer-ward-6-4-bangalore-im-s-kumar-enterprises-bangalore</loc>
               <lastmod>2025-04-21T19:57:36.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-nag-2016-14-shri-ashok-shrikishan-agrawal-nagpur-i-t-o-ward-4-1-nagpur</loc>
               <lastmod>2025-04-16T09:14:27.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4259-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4271-del-2013-14-brahamputra-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4263-del-2013-14-brahamputra-enterprises-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T23:00:25.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-kol-2014-14-height-insurance-services-limited-kolkata-cit-kolkata-1-kolkata</loc>
               <lastmod>2025-04-21T13:15:40.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-921-kol-2011-14-m-s-dhansar-engineering-p-ltd-dhanbad-acit-c-c-vii-kolkata-kolkata</loc>
               <lastmod>2025-04-21T15:15:28.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-chny-2015-14-s-chandralekha-vellore-addl-cit-madurai</loc>
               <lastmod>2025-04-12T13:35:03.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2300-chny-2012-14-shri-s-sathyanarayanan-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T12:56:01.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-mum-2015-14-juhis-idea-mercantile-p-ltd-mumbai-pr-cit-6-mumbai</loc>
               <lastmod>2025-04-14T18:56:07.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-hyd-2015-14-boda-padmaja-hyd-hyderabad-ito-ward-9-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:28:06.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3031-ahd-2011-14-the-ito-ward-10-2-ahmedabad-shri-hasmukh-u-gadhecha-ahmedabad</loc>
               <lastmod>2025-04-13T11:00:08.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-ahd-2012-23-shri-hasmukh-u-gadhecha-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2025-04-13T11:00:08.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-ahd-2011-14-the-ito-ward-1-1-ahmedabad-smt-ila-saurabh-dalal-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-ahd-2015-14-state-bank-of-india-supervising-official-apos-s-co-operative-credit-society-ltd-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:05.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-940-ahd-2013-14-the-acit-circle-6-surat-m-s-narayan-processors-surat</loc>
               <lastmod>2025-04-13T09:21:05.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-66-ahd-2012-23-m-s-chloritech-industries-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2025-04-13T11:35:08.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-ahd-2013-14-the-acit-cirecle-7-ahmedabad-shri-arvind-revchandbhai-shah-ahmedabad</loc>
               <lastmod>2025-04-16T07:28:25.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-ahd-2015-23-shri-susanto-purnamo-ahmedabad-the-income-tax-officer-intl-taxn-1-ahmedabad</loc>
               <lastmod>2025-04-17T04:07:34.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-ahd-2013-14-welspun-corporation-ltd-mumbai-the-income-tax-officer-intl-tax-rajkot</loc>
               <lastmod>2025-04-17T04:07:34.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-chny-2016-14-a-s-abdul-samad-erode-ito-erode</loc>
               <lastmod>2025-04-12T06:21:05.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-chandi-2012-14-sant-footwear-pvt-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-20T12:15:36.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-bang-2016-14-sri-parasmal-j-jain-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T13:15:12.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-bang-2016-14-sri-seshmal-j-jain-hubli-ito-hubli</loc>
               <lastmod>2025-04-20T13:15:12.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-pun-2015-14-smt-sarika-c-jain-l-h-of-late-shri-chandrakant-p-jain-nandurbar-income-tax-officer</loc>
               <lastmod>2025-04-20T12:57:15.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5384-del-2014-14-classic-motors-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T17:35:54.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2875-del-2014-14-ito-new-delhi-sh-mohd-shah-alam-new-delhi</loc>
               <lastmod>2025-04-18T17:42:51.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6458-del-2014-14-ito-new-delhi-m-s-cairs-computers-aided-information-amp-research-service-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T17:42:49.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4524-del-2014-14-m-s-punjab-chemical-agency-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:14:48.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-mum-2015-14-cci-chambers-co-op-hsg-soc-ltd-mumbai-ito-12-3-3-mumbai</loc>
               <lastmod>2025-04-19T21:29:07.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-bil-2014-14-chhattisgarh-gramin-bank-jairamnagar-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-bil-2014-14-chhattisgarh-gramin-bank-jairamnagar-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-bil-2014-14-chhattisgarh-gramin-bank-raigarh-c-g-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-bil-2014-14-chhattisgarh-gramin-bank-bilaspur-cg-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-bil-2014-14-chhattisgarh-gramin-bank-mungeli-c-g-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-bil-2014-14-chhattisgarh-gramin-bank-janjgir-champa-c-g-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-bil-2014-14-chhattisgarh-gramin-bank-bilaspur-cg-ito-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:30.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-bil-2016-14-m-s-chhattisgarh-gramin-bank-janjgir-champa-c-g-the-income-tax-officer-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-bil-2015-14-chhattisgarh-gramin-bank-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-bil-2015-14-chhattisgarh-gramin-bank-i-t-o-tds-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:57:31.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-bil-2014-14-the-dy-cit-2-1-raipur-cg-m-s-antardhara-properties-amp-finance-p-ltd-raipur-cg</loc>
               <lastmod>2025-04-21T06:57:32.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-bil-2015-14-m-s-b-p-mishra-amp-co-korba-cg-i-t-o-2-korba-cg</loc>
               <lastmod>2025-04-21T07:08:33.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2012-ahd-2012-14-shri-manubhai-baldevbhai-patel-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2025-04-20T11:50:19.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2011-ahd-2012-14-smt-lilaben-manubhai-patel-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2025-04-20T11:50:19.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-rjt-2013-14-dhulia-brothers-the-income-tax-officer-ward-1-2-rajkot-gujarat</loc>
               <lastmod>2025-04-20T09:57:09.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-bil-2015-14-m-s-phil-minerals-benefication-7-energy-p-ltd-bilaspur-cg-dy-c-i-t-circle-1-1-bilaspur-cg</loc>
               <lastmod>2025-04-21T06:29:39.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-kol-2013-14-d-c-i-t-cir-3-kolkata-kolkata-m-s-mantora-oil-products-ltd-kolkata</loc>
               <lastmod>2025-04-21T07:57:25.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7013-mum-2014-14-dcit-9-2-mumbai-jyoti-plastic-works-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:56:07.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-hyd-2015-14-agarwal-foundries-p-ltd-sec-apos-bad-secunderabad-acit-circle-16-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T03:14:51.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-hyd-2016-14-dcit-tds-tds-cirlce-1-1-hyd-hyderabad-apr-constructions-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-19T03:14:53.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-chandi-2014-14-sh-paramjit-singh-patiala-cit-patiala</loc>
               <lastmod>2025-04-14T10:21:00.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3827-del-2009-14-suraj-overseas-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T10:35:51.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-mum-2012-14-dcit-2-1-mumbai-dighi-port-ltd-mumbai</loc>
               <lastmod>2025-04-15T22:56:26.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-chny-2015-14-chettinad-logistics-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-562-chny-2016-14-viswanathan-singaram-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-chny-2015-14-dcit-coimbatore-bannari-amman-sugars-ltd-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-chny-2016-14-c-venkataraju-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-chny-2016-14-nishank-sakaria-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-chny-2014-14-trinity-charitable-amp-educational-trust-chennai-ito-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-chny-2010-14-dcit-chennai-m-s-sify-technologies-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-chny-2014-14-maheswari-yuvaraj-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-chny-2014-14-acit-trichy-grama-vidiyal-trust-trichy</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-chny-2015-14-ito-trichy-grama-vidiyal-trust-trichy</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2239-chny-2013-14-m-s-borg-warner-morse-tec-india-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-chny-2015-14-dr-k-n-thrunavukarasu-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-chny-2014-14-winergy-drive-systems-india-private-limited-mumbai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-chny-2016-14-g-ramesh-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2212-chny-2015-14-dcit-chennai-roverco-apparel-company-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-chny-2015-14-star-investments-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-chny-2015-14-dcit-chennai-n-raghunath-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-chny-2015-14-k-r-santha-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-chny-2016-14-ito-chennai-arunachalam-nachammai-chennai</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-chny-2014-14-ito-coimbatore-little-flower-education-society-coimbatore</loc>
               <lastmod>2025-07-10T07:45:16.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-chny-2015-14-software-ag-chennai-development-center-india-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-chny-2016-14-acit-chennai-grt-jewellers-india-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-chny-2016-14-acit-chennai-tnq-books-and-journals-private-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-78-chny-2013-23-grama-vidiyal-trust-chennai-acit-trichy</loc>
               <lastmod>2025-07-10T07:45:16.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-chny-2010-16-acit-trichy-shri-r-sathyavageeswaran-trichy</loc>
               <lastmod>2025-07-10T07:45:16.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-mum-2015-23-oberoi-realty-ltd-mumbai-asst-cit-cen-cir-23-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5702-mum-2014-14-prakash-dhanji-shah-mumbai-dcit-cen-cir-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3316-mum-2013-14-nimesh-n-kampani-mumbai-asst-cit-cir-4-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-mum-2013-14-evershine-films-p-ltd-mumbai-ito-tds-1-5-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-mum-2012-14-standard-chartered-bank-mumbai-ddit-it-2-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5686-mum-2014-14-acit-25-1-mumbai-chandriah-b-kalal-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-mum-2013-14-ito-8-3-1-mumbai-santogen-silk-mills-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1613-mum-2012-14-the-pancharatna-co-op-hsg-soc-ltd-mumbai-ito-16-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-84-chny-2016-24-neelamalai-agro-industries-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2981-del-2013-14-punjab-amp-sind-bank-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9278-mum-2004-14-m-s-larsen-amp-toubro-ltd-the-dy-cit-tds-cir-1</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9168-mum-2004-14-the-ddit-it-3-2-m-s-larsen-amp-toubro-ltd</loc>
               <lastmod>2025-07-07T14:10:02.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9166-mum-2004-14-the-ddit-it-3-2-m-s-larsen-amp-toubro-ltd</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-mum-2011-14-mema-engineers-amp-contractors-p-ltd-mumbai-acit-cir-6-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2241-mum-2014-14-pfizer-ltd-mumbai-addl-cit-rg-8-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-mum-2015-14-trigyn-technologies-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5638-del-2011-14-m-s-rolls-royce-energy-systems-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-del-2011-14-acit-new-delhi-m-s-ganesha-securities-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-del-2010-14-dcit-new-delhi-m-s-ganesha-securities-p-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-coch-2015-14-sri-t-m-saleem-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-coch-2013-14-kannur-town-service-co-op-bank-ltd-kannur-the-ito-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-coch-2015-14-the-acit-corporate-cochin-m-s-nippon-motor-corporation-p-ltd-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-coch-2015-14-the-acit-kannur-m-s-kannur-range-kallu-chethu-vyavasaya-thozhilali-sahakarana-sangham-ltd-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-coch-2015-14-the-acit-kannur-m-s-sreekandapuram-agricultural-products-amp-toddy-tappers-co-op-society-ltd-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-coch-2015-14-the-acit-kannur-m-s-sreekandapuram-agricultural-products-amp-toddy-tappers-co-op-society-ltd-kannur</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-coch-2014-14-the-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-coch-2016-14-m-s-jimco-exim-amp-trade-p-ltd-cochin-the-dcit-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-coch-2014-14-m-s-beypore-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-coch-2016-14-the-secretary-ernakulam-the-ito-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-coch-2015-14-m-s-cochin-chamber-of-commerce-amp-industry-cochin-the-ito-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-coch-2016-14-the-acit-kollam-paravur-snv-regional-co-op-bank-ltd-kollam</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-coch-2015-14-m-s-eurotech-maritime-academy-cochin-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-coch-2015-14-gilead-marian-orphanage-amp-retreat-centre-ernakulam-dy-director-of-incometax-cochin</loc>
               <lastmod>2025-07-07T14:21:39.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-chandi-2016-14-mrs-kulwinder-kaur-ambala-ito-ambala</loc>
               <lastmod>2025-07-07T14:21:39.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5799-del-2013-14-ito-meerut-dr-arum-sharma-meerut</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-del-2011-14-m-s-bagga-millenium-liquors-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-del-2013-14-acit-new-delhi-m-s-alankit-assignment-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3134-del-2012-14-dcit-new-delhi-m-s-harsh-international-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-del-2013-14-acit-new-delhi-m-s-timex-group-india-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-bang-2014-14-m-s-bellary-computer-it-solutions-p-ltd-dcit</loc>
               <lastmod>2025-07-10T12:20:44.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1394-bang-2015-14-dcit-bangalore-m-s-danish-steel-cluster-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-bang-2014-14-mr-v-vidyasagar-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-bang-2014-14-dcit-m-s-menzies-aviation-bobba-bangalore-pvt-ltd</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-bang-2016-14-m-s-rittal-india-pvt-ltd-doddaballapur-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-bang-2015-23-m-s-synergia-consultants-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-71-bang-2015-23-m-s-synergia-consultants-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-bang-2015-23-dayashankar-jhunjhunwala-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-nag-2014-14-d-p-jain-amp-co-infrastructure-p-ltd-nagpur-the-jt-c-i-t-range-8-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-nag-2012-14-asstt-cit-cir-8-nagpur-m-s-nathuram-agrawal-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-nag-2015-14-d-c-i-t-central-cricle-1-2-nagpur-shri-manish-s-nuwal-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-nag-2014-14-m-s-samruddhi-developers-akola-cit-i-nagpur</loc>
               <lastmod>2025-07-10T12:35:27.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-chandi-2016-14-sh-sant-singh-chandigarh-the-income-tax-officer-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-chandi-2016-14-m-s-five-star-builders-shimla-dcit-shimla</loc>
               <lastmod>2025-07-10T12:35:27.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-viz-2013-14-m-s-madras-cements-ltd-chennai-the-dcit-circle-3-1-tds-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-viz-2013-14-m-s-madras-cements-ltd-chennai-the-dcit-circle-3-1-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-viz-2013-14-the-dcit-circle-3-1-tds-vijayawada-m-s-vasavi-power-services-pvt-ltd-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-viz-2016-14-pekala-narayana-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-viz-2014-14-saladi-govinda-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-08-30T11:08:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-viz-2014-14-the-ito-tds-ward-3-1-vijayawada-the-excutive-officer-penuganchiprolu</loc>
               <lastmod>2025-08-30T11:08:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-viz-2016-23-m-s-maruthi-transports-logistics-pvt-ltd-vijayawada-the-acit-central-circle-2-vijayawada-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-viz-2015-23-m-s-aditi-associates-the-ito-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-viz-2014-14-the-jampeta-co-operative-urban-bank-ltd-rajahmundry-the-acit-circle-1-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-viz-2012-14-m-s-association-for-awareness-on-rural-and-tribal-health-institute-aarthi-rajahmundry-the-cit-rajahmundry-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-chandi-2015-14-m-s-advanced-micro-devices-pvt-ltd-ambala-cantt-acit-ambala</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-chandi-2015-14-m-s-the-ambala-central-co-op-bank-limited-ambala-city-ito-ambala</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-chandi-2016-14-sh-rajiv-kumar-jagadhari-ito-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-pan-2016-24-gangadhar-narsingdas-agrawal-huf-margao-the-assistant-commissioner-of-income-tax-central-circle-panaji-panaji</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-pan-2015-14-the-assistant-commissioner-of-income-tax-circle-1-1-panaji-panaji-m-s-d-m-minerals-and-resources-panaji</loc>
               <lastmod>2025-09-17T13:00:40.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3382-mum-2014-14-ito-25-2-2-mumbai-prathmesh-realtors-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-mum-2013-14-cmi-fpe-ltd-mumbai-asst-cit-ltu-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-mum-2012-14-padmashri-annasaheb-jadhav-bhartiya-samaj-unnati-mandal-bhiwadi-mumbai-cit-ii-thane</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3405-mum-2014-14-jyotindra-manibhai-trivedi-mumbai-cit-26-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-mum-2014-14-good-morning-mumbai-cit-15-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6550-mum-2008-14-m-s-marathon-developers-mumbai-dy-c-i-t-central-circle-38-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-mum-2015-14-ramratan-saraf-mumbai-ito-9-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-mum-2015-14-v-narayana-iyer-amp-sons-mumbai-ito-wd-12-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1677-mum-2015-14-alpa-v-savla-mumbai-ito-22-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5247-mum-2014-14-reliance-industries-ltd-mumbai-asst-cit-ltu-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3652-mum-2014-14-bhagwan-vardhman-shwetamber-murti-pujak-tapagacch-jain-sangh-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-mum-2014-14-dr-huseina-dawoodi-mumbai-ito-16-2-4</loc>
               <lastmod>2025-07-22T10:42:20.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6135-mum-2013-14-sunidhi-securities-amp-finance-ltd-mumbai-addl-cit-4-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3030-mum-2012-14-norris-medicines-ltd-mumbai-ito-wd-9-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-mum-2015-14-sea-shell-estate-development-p-ltd-mumbai-ito-9-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-841-mum-2015-14-royal-rich-developers-p-ltd-mumbai-dcit-osd-ii-cr-7-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7485-mum-2013-14-acit-14-1-mumbai-bobson-industries-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3962-mum-2011-14-ito-17-3-3-mumbai-nagindas-rathod-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-mum-2011-14-joint-dit-it-2-mumbai-saipem-s-a-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7333-mum-2013-14-asst-cit-16-3-mumbai-bhakti-impex-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-mum-2014-14-bharat-mohanlal-shah-mumbai-asst-cit-range-16-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3381-mum-2012-14-bharat-tin-works-mumbai-addl-cit-rg-20-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-mum-2014-14-neema-thappa-mumbai-ito-26-2-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4792-mum-2014-14-neelkanth-township-amp-construction-p-ltd-mumbai-ito-3-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2898-del-2007-14-ge-capital-services-india-addl-cit-range-2</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-del-2014-14-m-s-dcm-shriram-industries-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1933-del-2014-14-ito-tds-moradabad-life-insurance-corporation-ltd-uttar-pradesh</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5837-del-2013-14-m-s-lotus-buildtech-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-del-2006-14-ito-ward-29-4-vishnu-kumar-aggarwal</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4847-del-2009-14-dcit-new-delhi-m-s-landbase-india-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-del-2014-14-mrs-lalita-kautiyal-uttrakhand-ito-uttrakhand</loc>
               <lastmod>2025-07-25T05:39:40.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-111-del-2010-23-m-s-landbase-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-k-nazar-peekeyem-timbers-mundakayam-kottayam-district-the-commercial-tax-officer-ponkunnam-kottayam-district-and-kerala-value-added-tax-agricultural-income-tax-sales-tax-appellate-tribunal-kottayam-and-the-deputy-tahsildar-revenue-recovery-kanjirappally-kottayam-district-and-the-village-officer-mundakayam-village-kanjirappally-taluk-kottayam-district-35065</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kairali-ayurvedic-health-resort-pvt-ltd-the-commercial-tax-officer-luxury-tax-and-the-deputy-commissioner-appeals-commercial-taxes-and-the-kerala-agricultural-income-tax-and-sales-tax-appellate-tribunal-18509</loc>
               <lastmod>2025-09-18T07:03:57.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-department-andhra-pradesh-beverages-corporation-limited-633-647-666</loc>
               <lastmod>2025-09-18T07:08:23.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-524-2015</loc>
               <lastmod>2025-09-18T07:05:52.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-497-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-the-karnataka-state-apex-co-operative-bank-ltd-512-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-u2013-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-u2013-560-032-the-karnataka-state-apex-co-operative-bank-ltd-r-t-nagar-branch-bangalore-521-2015</loc>
               <lastmod>2025-09-18T07:05:52.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-494-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-ganganagar-branch-bangalore-515-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-the-karnataka-state-apex-co-operative-bank-ltd-522-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-u2013-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-u2013-560-032-the-karnataka-state-apex-co-operative-bank-ltd-basaveshwaranagar-branch-bangalore-u2013-560-079-500-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-girinagar-branch-bangalore-510-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-560-032-the-karnataka-state-apex-co-operative-bank-ltd-koramangala-branch-bangalore-519-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-and-the-asst-commissioner-of-income-tax-tds-circle-16-2-no-59-hmt-bhavan-4th-floor-bellary-road-ganganagar-bangalore-the-karnataka-state-apex-co-operative-bank-ltd-basaveshwaranagar-branch-bangalore-517-2015</loc>
               <lastmod>2025-09-18T07:05:52.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-s-s-jyothi-prakash-prop-shivalnga-swamy-transport-the-addl-commissioner-of-income-tax-shimoga-range-460-2010</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/magnum-fibers-pvt-ltd-regional-provident-fund-commissioner-others-11516</loc>
               <lastmod>2025-09-18T07:02:49.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/avanakuzhi-service-co-operative-bank-ltd-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-2-2-21795</loc>
               <lastmod>2025-09-18T07:06:14.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vegetable-fruit-promotion-council-keralam-the-deputy-commissioner-of-income-tax-exemptions-and-the-commissioner-of-income-tax-a-iii-20831</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-kumar-income-tax-officer-corp-ward-2-5-kochi-19086</loc>
               <lastmod>2025-09-18T07:06:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/405-and-406-of-2015</loc>
               <lastmod>2025-09-18T06:54:38.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2868-mum-2014-14-udayraj-n-pal-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2025-09-25T13:56:36.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-bang-2014-14-dcit-bangalore-sobha-renaissance-information-technology-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-bang-2014-14-mphasis-limited-bangalore-cit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-bang-2013-14-m-s-olivia-apparels-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-bang-2011-14-aztecsoft-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-bang-2016-24-telelogic-i-p-ltd-bangalore-assistant-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6854-mum-2011-14-acit-17-2-mumbai-jagshi-j-chheda-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-mum-2014-14-procter-amp-gamble-home-products-ltd-mumbai-dcit-cir-8-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-jpr-2014-14-vimal-parwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-jpr-2015-14-ito-kota-krishi-upaj-mandi-samiti-baran</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-jpr-2011-14-shri-laxman-dass-bansal-jaipur-cit-alwar</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-jpr-2016-24-sanjay-kumar-agarwal-tonk-ito-tonk</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-kushal-d-oswal-the-commissioner-of-income-tax-belgaum-6005-2012</loc>
               <lastmod>2025-12-25T07:50:24.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-pun-2011-14-patni-computer-systems-ltd-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2026-01-05T11:04:53.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-kol-2012-14-acit-central-circle-iv-kolkata-kolkata-m-s-inland-road-transport-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-kol-2012-14-acit-central-circle-iv-kolkata-kolkata-m-s-inland-road-transport-p-ltd-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-mum-2014-14-nathuram-ramnarayan-p-ltd-mumbai-addl-cit-rg-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6634-mum-2014-14-narendrapal-gupta-mumbai-asst-cit-cen-cir-30-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6709-mum-2014-14-acit-16-2-mumbai-b-d-fibre-associates-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3543-mum-2013-14-mahindra-sona-ltd-mumbai-dcit-cir-2-2-osd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3525-mum-2013-14-m-a-fabrics-thane-ito-wd-1-2-kalyan</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7091-mum-2013-14-ito-6-3-2-mumbai-leopard-investments-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-mum-2013-14-ito-1-1-1-mumbai-axiom-share-broking-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7731-mum-2010-14-dcit-cen-cir-23-mumbai-kishore-thakural-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-mum-2013-14-lenient-finvest-p-ltd-mumbai-ito-2-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-57-mum-2011-16-mukesh-a-motasha-mumbai-dcit-9-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-83-kol-2012-23-inland-road-transport-p-ltd-kolkata-acit-cc-iv-kolkata-kolkata</loc>
               <lastmod>2026-01-13T08:54:38.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-kol-2013-16-d-c-i-t-cc-xx-kolkata-kolkata-m-s-naresh-kumar-amp-co-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1827-kol-2013-14-d-c-i-t-c-cir-xxii-kolkata-kolkata-m-s-manakamna-flour-mills-p-ltd-siliguri</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-301-kol-2013-14-century-enka-limited-pune-d-c-i-t-cir-6-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-kol-2013-14-sri-chandan-kumar-agarwal-kolkata-i-t-o-wd-32-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-kol-2013-14-ideal-unemployed-engineers-co-operative-society-ltd-coochbihar-d-c-i-t-circle-2-jalpaiguri-jalpaiguri</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-kol-2013-14-a-c-i-t-cir-2-asansol-asansol-shri-mritunjoy-mukherjee-burdwan</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-kol-2010-14-asansol-durgapur-development-authority-durgapur-cit-durgapur-durgapur</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-kol-2016-14-hooghly-dock-amp-port-engineers-ltd-kolkata-dcit-cir-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-kol-2013-14-super-regractories-burdwan-i-t-o-ward-1-4-asansol-asansol</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1198-kol-2011-14-kajora-pachai-amp-c-s-shop-burdwan-ito-ward-1-3-durgapur-burdwan</loc>
               <lastmod>2026-01-09T08:40:57.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-kol-2012-14-dcit-circle-8-kolkata-kolkata-m-s-west-bengal-lottery-stockists-syndicate-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.471Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-mum-2015-14-rajesh-yagnik-mumbai-dcit-cen-cir-osd-1-mumbai</loc>
               <lastmod>2025-04-20T12:29:24.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-mum-2015-14-bermaco-industries-ltd-navi-mumbai-cit-a-36-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-mum-2015-14-soumitra-g-wadalkar-mumbai-dcit-26-2-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7398-mum-2014-14-purushottam-l-bharadwaj-mumbai-ito-wd-23-1-3-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6579-del-2013-14-dcit-new-delhi-sh-vijay-kumar-ahuja-new-delhi</loc>
               <lastmod>2026-01-29T16:58:18.055Z</lastmod>
           </url>
         
   </urlset>
 