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               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-2012-14-shri-manishkumar-m-punjabi-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-116-kol-2010-23-m-s-chitravali-sales-pvt-ltd-kolkata-cit-kol-i-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ind-2016-14-m-s-sti-india-ltd-indore-the-acit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-282-ind-2014-16-shri-pitamber-wadhwani-indore-the-acit-circle-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-del-2013-14-acit-new-delhi-sh-pradeep-kumar-thakur-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-743-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-740-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-735-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-ind-2016-14-shri-j-s-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-120-ind-2011-16-shri-manjit-singh-bhatai-indore-the-addl-cit-range-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-160-kol-2014-14-acit-circle-31-kolkata-kolkata-m-s-sanjay-commercial-company-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-104-ind-2011-16-m-s-bhatia-international-ltd-indore-the-addl-cit-range-3-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-kol-2011-14-dcit-circle-8-kolkata-kolkata-m-s-zimkele-commodeal-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-chandi-2014-14-sh-simran-pal-singh-gill-ludhiana-dcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-326-chandi-2014-14-yuvraj-singh-bundhel-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-chandi-2013-14-harminder-singh-sodhi-moga-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-chandi-2015-14-subodh-parkash-yamunanagar-jcit-yamunanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-kol-2014-14-dcit-circle-12-kolkata-kolkata-m-s-ifb-automotive-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-pun-2012-14-ito-wd-1-1-kolhapur-shri-jayankumar-babulal-chouhan-alias-oswal-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-550-hyd-2016-14-iic-technologies-pvt-ltd-hyd-hyderabad-dcit-circle-2-1-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-862-hyd-2015-14-dcit-circle-17-2-hyd-hyderabad-nimmagadda-prasad-sec-apos-bad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3417-mum-2015-14-laxmi-ventures-india-ltd-mumbai-asst-cit-cir-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2764-mum-2014-14-aktiebolaget-electrolux-mumbai-ddit-it-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-754-chandi-2013-14-m-s-heera-moti-agro-products-solan-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-716-chandi-2013-14-dcit-chandigarh-m-s-himland-agro-foods-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-chandi-2013-14-m-s-heera-moti-agro-products-solan-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-717-chandi-2013-14-dcit-chandigarh-m-s-heera-moti-agro-products-solan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-334-chandi-2013-14-m-s-modern-dairies-ltd-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-chandi-2013-14-m-s-modern-steels-ltd-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-chandi-2013-14-m-s-heera-moti-spices-pvt-ltd-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-979-chandi-2011-14-m-s-king-lion-electronics-parwanoo-ito-solan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-138-chandi-2012-14-acit-chandigarh-m-s-sab-industries-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-969-chandi-2014-14-sh-purshotam-kumar-yamunanagar-ito-yamunanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-217-chandi-2015-14-the-state-bank-of-patiala-patiala-acit-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/v-m-mathai-principal-commissioner-of-income-tax-kochi-2-and-tax-recovery-officer-kochi-2-20210</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/p-v-ron-the-agricultural-income-tax-and-commercial-tax-officer-alathur-1662-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/chavakkad-service-co-operative-bank-ltd-income-tax-officer-ward-1-guruvayur-and-commissioner-of-income-tax-appeals-thrissur-25786</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bengali-singh-huf-through-its-karta-bengali-singh-the-assistant-commissioner-of-income-tax-circle-4-patna-299-2011</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pr-cit-central-3-seagram-distilleries-pvt-ltd-580-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/constellation-capital-ltd-income-tax-officer-ward-10-4-anr-291-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/arun-kumar-dhanuka-and-mamta-dhanuka-and-manish-dhanuka-and-otsuka-chemicals-india-pvt-ltd-and-arjun-dhanuka-and-smt-seema-dhanuka-director-of-income-tax-inv-2-anr-and-addl-director-of-income-tax-inv-unit-4-anr-and-pr-director-of-income-tax-inv-2-anr-6068-2016-6979-2016-6980-2016-6982-2016-6983-2016-7027-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/agya-ram-commissioner-of-income-tax-delhi-290-2004-291-2004-292-2004-293-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/agya-ram-commissioner-of-income-tax-delhi-290-2004-291-2004-292-2004-293-2004</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rayala-corporation-pvt-ltd-assistant-commissioner-of-income-tax-6437-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-621-viz-2013-14-vegesina-venkata-rao-vegesina-lakshmi-narasayya-memorial-charitable-trust-bhimavaram-the-cit-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ind-2016-14-shri-kailashchand-agrawal-indore-the-acit-3-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-741-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-733-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-734-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-731-ind-2016-14-smt-nanhi-j-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-730-ind-2016-14-shri-j-s-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-726-ind-2016-14-shri-j-s-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-718-ind-2016-14-shri-j-s-walia-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-del-2014-14-sh-manish-bhargav-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-del-2014-14-m-s-manas-dwellers-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-asr-2015-14-m-s-srinagar-holdings-pvt-ltd-jammu-the-joint-commissioner-of-income-tax-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-asr-2015-14-m-s-baba-nand-singh-brar-moga-the-commissioner-of-income-tax-exemption-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-660-asr-2014-14-the-asstt-commissioner-of-income-tax-jalandhar-sh-kulwinder-singh-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-374-asr-2012-14-the-income-tax-oficer-jammu-shri-anil-kumar-prop-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-asr-2012-14-sh-anil-gupta-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-165-chandi-2016-14-m-s-baba-farid-educational-charitable-society-ropar-cit-exemptions-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-mum-2009-14-acit-central-circle-9-mumbai-m-s-shreepati-computer-centre-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6740-mum-2012-14-acit-19-2-mumbai-ronni-hosi-metha-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-ahd-2012-14-the-dcit-circle-1-1-baroda-m-s-diamond-power-infrastructure-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-ahd-2012-14-shri-chirag-harmanbhai-patel-anand-the-dy-cit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5287-mum-2012-14-c-doctor-amp-co-pvt-ltd-ahmedabad-the-acit-10-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-2011-14-the-dcit-circle-3-surat-shri-shrikant-a-shah-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3292-ahd-2011-14-shri-govindbhai-shitaldas-ramanani-huf-anand-the-income-tax-officer-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-ahd-2011-14-shri-ramkrupa-medicare-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-574-rjt-2015-14-shri-jayantkumar-motichand-doshi-rajkot-gujarat-the-income-tax-officer-ward-2-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-mum-2015-14-dilip-ghisalal-shah-mumbai-addl-cit-13-1-now-17-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7631-mum-2011-14-d-s-purbhoodas-amp-co-mumbai-asst-cit-rg-12-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9026-mum-2010-14-vvf-ltd-mumbai-dcit-cen-cir-39-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5239-mum-2012-14-rajiv-kumar-malhotra-mumbai-acit-cen-cir-38-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/palanichamy-the-commissioner-hindu-religious-and-charitable-endowments-department-and-the-assistant-commissioner-hindu-religious-and-charitable-endowments-department-dindigul-and-the-joint-commissioner-hindu-religious-and-charitable-endowments-department-madurai-and-the-executive-officer-sri-kambarayar-perumal-thiru-koil-cumbum-theni-district-and-the-inspector-hindu-religious-and-charitable-endowments-department-periyakulam-theni-district-12245</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6644-del-2013-14-dcit-new-delhi-m-s-pearl-polymers-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-viz-2014-14-v-jogulamba-vijayawada-the-addl-cit-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-320-viz-2013-14-the-dcit-circle-3-1-visakhapatnam-m-s-s-satyanarayana-raju-amp-co-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8-viz-2015-14-dr-vempala-bala-manohar-visakhapatnam-the-ito-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-5-viz-2016-24-m-v-electronics-narasaraopeta-the-ito-ward-1-narasaraopeta</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-lkw-2016-14-shashi-pal-agarwal-s-o-late-kishori-lal-agarwal-kanpur-dy-commissioner-of-income-tax-1-kanpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arbind-modi-ors-and-vinod-kumar-mathur-ors-and-sunil-kumar-misra-and-ors-union-of-india-ors-8235-2015-10228-2015-8960-2015</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-bhasin-pathlab-pvt-ltd-union-of-india-ors-5777-2016</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-hyd-2014-14-felguera-gruas-y-alamacenaje-s-a-india-project-office-hyderabad-adit-international-taxation-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.793Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-hyd-2013-14-m-s-deccan-healthcare-pvt-ltd-hyderabad-acit-c-1-2-hyd-hyderabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-jpr-2014-14-elcon-drugs-amp-formulations-ltd-jaipur-ito-jaipur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-jpr-2015-14-suresh-kumar-agarwal-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.794Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-jpr-2012-14-acit-sikar-m-s-sorabh-cement-limited-sikar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-jpr-2014-14-anamica-conductors-jaipur-jcit-jaipur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-jpr-2011-14-lord-chloro-alkali-ltd-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-25T07:26:03.794Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-shyam-sponge-power-ltd-through-director-shri-rishikesh-dixit-and-abhishek-steel-industries-ltd-through-director-shri-rishikesh-dixit-and-devi-iron-power-pvt-ltd-through-director-shri-rishikesh-dixit-and-mahamaya-steel-industries-ltd-through-director-shri-rishikesh-dixit-union-of-india-through-secretary-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-principal-commissioner-of-income-tax-central-aayakar-bhawan-hoshangabad-road-bhopal-madhya-pradesh-and-the-assistant-commissioner-of-income-tax-central-circle-2-aayakar-bhawan-civil-lines-raipur-chhattisgarh-37-2016-40-2016-45-2016-41-2016</loc>
               <lastmod>2025-12-25T11:25:19.135Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-kiran-kanwar-widow-of-late-shri-rajendra-singh-khetasar-union-of-india-through-revenue-secretary-ministry-of-finance-department-of-revenue-central-secretariat-north-block-new-delhi-246-2016</loc>
               <lastmod>2025-12-25T11:40:18.607Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3953-del-2013-14-m-s-nicotra-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-del-2014-14-dcit-rohtak-m-s-micro-turners-rohtak</loc>
               <lastmod>2026-01-09T09:47:59.629Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-del-2013-14-mahesh-kumar-delhi-ito-rewari</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-del-2013-14-dcit-new-delhi-m-s-orient-overseas-pvt-ltd-delhi</loc>
               <lastmod>2026-01-09T09:47:59.629Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4559-del-2010-14-dcit-new-delhi-m-s-nalwa-steel-amp-power-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.629Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-del-2013-14-dcit-new-delhi-m-s-nalwa-steel-amp-power-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.629Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2597-del-2014-14-dcit-new-delhi-m-s-mahagun-technologies-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.629Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3237-del-2013-14-dcit-new-delhi-m-s-mahamaya-general-finance-com-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.629Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2239-mum-2015-14-prince-multiplast-p-ltd-mumbai-cit-7-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5989-mum-2014-14-ito-wd-wd-4-3-thane-pragati-enterprises-thane</loc>
               <lastmod>2026-01-13T08:54:38.418Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3606-mum-2014-14-l-amp-t-finance-ltd-mumbai-asst-cit-cir-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3064-mum-2012-14-acit-11-3-mumbai-majmudar-amp-co-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6116-mum-2010-14-ito-11-1-2-mumbai-madhu-ramesh-bhel-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-mum-2013-14-ito-20-1-2-mumbai-bhargava-home-industries-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-832-mum-2013-14-abott-india-ltd-mumbai-asst-cit-cir-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-mum-2015-14-j-m-mehta-travel-and-tour-company-p-ltd-mumbai-dcit-wd-10-1-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.195Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-905-mum-2011-14-merind-ltd-mumbai-acit-cen-cir-14-mumbai</loc>
               <lastmod>2025-04-19T23:50:13.171Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7679-mum-2014-14-jatin-v-savla-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2025-04-21T00:09:15.264Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7626-mum-2014-14-vasantlal-r-maniar-mumbai-ito-11-3-4-mumbai</loc>
               <lastmod>2025-04-20T12:29:26.557Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3280-mum-2014-14-bnp-paribas-securities-india-p-ltd-mumbai-ito-1-1-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.036Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-mum-2015-14-acit-14-2-1-mumbai-idfc-projects-equity-co-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-mum-2015-14-usha-ashok-khanna-mumbai-cit-31-mumbai</loc>
               <lastmod>2025-04-20T12:29:24.892Z</lastmod>
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