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               <loc>https://counselvise.com/direct-tax/judgements/ita-6832-mum-2012-14-acit-cir-1-kalyan-d-k-pharma-chem-p-ltd-badlapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-rjt-2014-14-smt-geetaben-bharatkumar-vacchani-rajkot-gujarat-the-income-tax-officer-ward-1-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-726-viz-2013-14-the-visakhapatnam-co-operative-bank-ltd-visakhapatnam-the-addl-cit-ramge-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6367-mum-2013-14-marks-shipping-p-ltd-mumbai-asst-cit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-64-jab-2014-14-m-s-dhiraj-timber-mart-jabalpur-income-tax-officer-jabalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-948-ahd-2011-14-the-acit-circle-8-ahmedabad-m-s-vodafone-essar-gujarat-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-pun-2012-14-acit-central-circle-1-pune-m-s-ranka-jewellers-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-pun-2015-14-shubada-rajesh-bora-nashik-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1424-pun-2015-14-sanjay-gangadhar-nandan-nashik-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-pun-2015-14-smt-savitri-tukaram-patil-nashik-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-pun-2015-14-anand-hatcheries-nashik-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-pun-2015-14-shree-chaitanya-medical-foundation-nashik-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-pun-2013-14-m-s-nutan-warehousing-co-p-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-720-hyd-2016-14-ito-ward-16-2-hyderabad-hyderabad-phoenix-infratech-india-pvt-ltd-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-380-hyd-2015-14-acit-circle-17-1-hyd-hyderabad-electronic-arts-games-india-pvt-ltd-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-hyd-2015-14-dcit-circle-17-1-hyd-hyderabad-divi-apos-s-laboratories-ltd-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-bang-2015-14-pnb-metlife-india-insurance-company-limited-bangalore-cit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-bang-2016-14-s-bhagawan-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-57-bang-2015-14-dcit-bangalore-m-s-aruba-networks-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-bang-2016-14-sudhabai-c-jain-hubli-ito-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-chny-2016-14-dcit-tiruppur-p-gowthami-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-chny-2016-14-the-kallakurichi-co-operative-sugar-mils-limited-chennai-dcit-cuddalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-32-chny-2013-23-arihant-foundations-amp-housing-ltd-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-chny-2016-14-ito-salem-s-1911-an-pudur-paccs-ltd-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-chny-2015-14-acit-chennai-maya-appliance-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ran-2015-14-ito-exemptions-ranchi-m-s-s-s-charitable-trust-palamau</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7404-mum-2014-14-macleods-pharmaceuticals-ltd-mumbai-addl-cit-8-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2013-14-the-acit-circle-5-baroda-m-s-shree-pramukh-transport-co-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4965-mum-2014-14-dcit-3-2-mumbai-l-k-earth-developers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-kol-2016-14-shri-jagteswar-singh-kolkata-ito-wd-33-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5150-del-2013-14-mr-orchid-infrastructure-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-ahd-2012-14-the-acit-anand-circle-anand-gujarat-co-op-milk-marketing-federation-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-455-del-2016-14-m-s-ghaziabad-development-authority-new-delhi-cit-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-9-ind-2015-16-smt-bharti-mehta-indore-the-acit-2-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-54-chny-2015-23-zenta-knowledge-services-p-limited-mumbai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-ahd-2013-14-benzo-petro-international-ltd-baroda-the-dcit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4245-mum-2015-14-hirabai-r-madhvi-thane-ito-wd-3-4-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4895-mum-2015-14-iqbal-ahmed-khalilamed-subedar-mumbai-ito-22-1-2-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-chny-2013-14-sri-rajumar-kumbhat-deceased-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7593-mum-2013-14-manju-jain-mumbai-ito-19-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-chny-2016-14-dcit-tiruppur-cotton-blossom-india-pvt-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1895-chny-2016-14-dcit-tiruppur-anugraha-fashion-mills-pvt-ltd-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-chny-2016-14-mgl-holdings-private-limited-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-chny-2015-14-s-p-apparels-limited-avanashi-dcit-tiruppur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-chny-2016-14-cornet-technology-india-pvt-ltd-kancheepuram-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4473-mum-2014-14-dcit-8-1-mumbai-global-india-hospitality-services-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-828-chandi-2016-14-darshan-lal-huf-sangrur-ito-malerkotla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-143-chandi-2016-14-shri-sanjeev-bajaj-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-chandi-2016-14-m-s-beant-rice-mills-ludhiana-ito-khanna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-904-chandi-2016-14-income-tax-officer-sh-shammi-jain-prop-m-s-bansal-tubes-12b</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-ahd-2012-14-the-acit-patan-circle-patan-the-agriculture-produce-market-committee-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6584-mum-2014-14-dcit-cir-7-1-mumbai-power-master-engineers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1840-chny-2005-14-acit-chennai-m-s-s-s-b-industries-limited-now-amalgamated-with-m-s-w-s-industries-india-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-51-chny-2015-23-wabco-india-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/akshata-mercantile-pvt-ltd-and-smt-sheela-lodha-and-topworth-tollways-ujjain-pvt-ltd-and-vaibhav-p-lodha-and-smt-kusum-lodha-and-ashwin-lodha-and-abhay-lodha-and-smt-neha-lodha-and-rajesh-jain-and-topworth-urja-metals-ltd-and-prasanna-lodha-and-satyarth-steel-power-pvt-ltd-and-champalal-motilal-steel-co-pvt-ltd-and-deep-star-alloys-steel-pvt-ltd-and-topworth-pipes-tubes-pvt-ltd-and-akshata-realtors-pvt-ltd-and-poscho-steel-pvt-ltd-and-phoenix-realtors-pvt-ltd-and-topworth-tollways-satna-pvt-ltd-and-narendra-lodha-and-maheep-marketing-pvt-ltd-and-netra-mercantile-pvt-ltd-and-smt-mona-lodha-and-navmi-steel-traders-pvt-ltd-union-of-india-through-secretary-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-director-general-of-income-tax-investigation-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-chief-commissioner-of-income-tax-1-aayakar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-3-room-no-612-aaykar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-additional-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-deputy-commissioner-of-income-tax-central-circle-central-revenue-building-p-s-civil-lines-raipur-chhattisgarh-492001-10-of-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/development-authority-of-andhra-pradesh-income-tax-department-29136-29138-29141-29142-29143</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/akshata-mercantile-pvt-ltd-and-smt-sheela-lodha-and-topworth-tollways-ujjain-pvt-ltd-and-vaibhav-p-lodha-and-smt-kusum-lodha-and-ashwin-lodha-and-abhay-lodha-and-smt-neha-lodha-and-rajesh-jain-and-topworth-urja-metals-ltd-and-prasanna-lodha-and-satyarth-steel-power-pvt-ltd-and-champalal-motilal-steel-co-pvt-ltd-and-deep-star-alloys-steel-pvt-ltd-and-topworth-pipes-tubes-pvt-ltd-and-akshata-realtors-pvt-ltd-and-poscho-steel-pvt-ltd-and-phoenix-realtors-pvt-ltd-and-topworth-tollways-satna-pvt-ltd-and-narendra-lodha-and-maheep-marketing-pvt-ltd-and-netra-mercantile-pvt-ltd-and-smt-mona-lodha-and-navmi-steel-traders-pvt-ltd-and-shri-atul-singh-advocate-and-shri-s-r-rao-advocate-and-shri-amit-chaudhary-advocate-union-of-india-through-secretary-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-director-general-of-income-tax-investigation-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-chief-commissioner-of-income-tax-1-aayakar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-3-room-no-612-aaykar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-additional-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-deputy-commissioner-of-income-tax-central-circle-central-revenue-building-p-s-civil-lines-raipur-chhattisgarh-492001-10-of-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/akshata-mercantile-pvt-ltd-and-smt-sheela-lodha-and-topworth-tollways-ujjain-pvt-ltd-and-vaibhav-p-lodha-and-smt-kusum-lodha-and-ashwin-lodha-and-abhay-lodha-and-smt-neha-lodha-and-rajesh-jain-and-topworth-urja-metals-ltd-and-prasanna-lodha-and-satyarth-steel-power-pvt-ltd-and-champalal-motilal-steel-co-pvt-ltd-and-deep-star-alloys-steel-pvt-ltd-and-topworth-pipes-tubes-pvt-ltd-and-akshata-realtors-pvt-ltd-and-poscho-steel-pvt-ltd-and-phoenix-realtors-pvt-ltd-and-topworth-tollways-satna-pvt-ltd-and-narendra-lodha-and-maheep-marketing-pvt-ltd-and-netra-mercantile-pvt-ltd-and-smt-mona-lodha-and-navmi-steel-traders-pvt-ltd-union-of-india-through-secretary-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-director-general-of-income-tax-investigation-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-chief-commissioner-of-income-tax-1-aayakar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-3-room-no-612-aaykar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-additional-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-deputy-commissioner-of-income-tax-central-circle-central-revenue-building-p-s-civil-lines-raipur-chhattisgarh-492001-10-of-2015</loc>
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               <lastmod>2025-12-25T07:26:03.795Z</lastmod>
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               <lastmod>2025-12-25T11:25:18.638Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5032-mum-2014-14-rakeshkumar-m-gupta-mumbai-ito-wd-14-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-pun-2012-14-mr-rajkumar-aswani-pune-dcit-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ind-2014-14-m-s-decore-exxoils-private-limited-fromerly-known-as-bhaskar-exxoils-pvt-ltd-bhopal-the-acit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1514-ahd-2013-14-shri-gopal-munghra-surat-the-income-tax-officer-ward-2-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2953-ahd-2013-14-the-acit-anand-circle-anand-kaira-dist-co-op-milk-producers-union-ltd-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-811-ahd-2010-14-acquafil-polymers-co-pvt-ltd-ahmedabad-the-cit-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-529-ahd-2011-16-the-dcit-central-circle-1-surat-m-s-vowel-securities-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-ahd-2006-14-the-acit-circle-2-2-baroda-m-s-new-india-enterprise-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-ahd-2013-14-shri-paresh-naranbhai-gajera-ahmedabad-the-dcit-central-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4182-mum-2014-14-deepak-madhukar-mayekar-mumbai-ito-18-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6594-mum-2010-14-royal-cushion-vinyl-products-ltd-mumbai-acit-9-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-mum-2013-14-ritu-chaudhry-d-o-surendra-pal-chaudhry-mumbai-ito-11-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-ahd-2013-14-the-ito-ward-3-4-surat-shri-tarachand-narandas-bajaj-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ahd-2011-14-shri-rajan-vasudev-dapki-ahmedabad-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-787-ahd-2010-14-the-acit-central-circle-1-ahmedabad-smt-shilpaben-rajan-dapki-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-ahd-2015-14-vankar-seva-sanstha-ahmedabad-the-cit-exemp-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-536-jpr-2015-14-raj-kumar-gupta-jaipur-addl-cit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-jpr-2015-14-spytech-buildcom-tonk-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-171-jpr-2015-14-zuberi-engineering-co-jaipur-dcit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-110-jpr-2013-14-genus-power-infrastructures-ltd-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-jpr-2015-14-om-prakash-agarwal-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-100-jpr-2016-14-dcit-jaipur-au-financiers-india-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-215-jpr-2015-14-dilip-kumar-arora-ajmer-ito-ajmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-388-jpr-2016-14-navratan-vidhya-mandir-shiksha-samiti-jaipur-cit-exemption-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-44-ahd-2005-16-new-india-enterprise-baroda-the-dycit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-555-ahd-2012-16-m-s-kherani-paper-mills-mills-pvt-ltd-mumbai-the-dy-cit-cent-circle-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-hyd-2016-14-amritlal-agarwal-hyd-hyderabad-dcit-central-circle-4-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-721-hyd-2016-14-ito-ward-16-2-hyderabad-hyderabad-phoenix-infratech-india-pvt-ltd-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-bil-2013-14-kabeer-chadha-bilaspur-cg-the-acit-circle-1-1-bilaspur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-759-hyd-2015-14-ito-ward-14-1-hyd-hyderabad-rao-subba-rao-huf-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-hyd-2013-14-singirikonda-ramulamma-hyderabad-incom-tax-officer-suryapet</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7349-mum-2013-14-forbes-amp-company-ltd-mumbai-dcit-cir-1-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akshata-mercantile-pvt-ltd-and-smt-sheela-lodha-and-topworth-tollways-ujjain-pvt-ltd-and-vaibhav-p-lodha-and-smt-kusum-lodha-and-ashwin-lodha-and-abhay-lodha-and-smt-neha-lodha-and-rajesh-jain-and-topworth-urja-metals-ltd-and-prasanna-lodha-and-smt-vandana-lodha-and-gujarat-foils-ltd-and-topworth-infra-pvt-ltd-and-riya-real-estate-pvt-ltd-and-narendra-lodha-and-maheep-marketing-pvt-ltd-and-netra-mercantile-pvt-ltd-and-smt-mona-lodha-and-navmi-steel-traders-pvt-ltd-and-phoenix-impex-pvt-ltd-and-topworth-steel-power-pvt-ltd-and-satyarth-steel-power-pvt-ltd-and-champalal-motilal-steel-co-pvt-ltd-and-deep-star-alloys-steel-pvt-ltd-and-topworth-pipes-tubes-pvt-ltd-and-akshata-realtors-pvt-ltd-and-poscho-steel-pvt-ltd-union-of-india-through-secretary-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-director-general-of-income-tax-investigation-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-chief-commissioner-of-income-tax-1-aayakar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-3-room-no-612-aaykar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-additional-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-deputy-commissioner-of-income-tax-central-circle-central-revenue-building-p-s-civil-lines-raipur-chhattisgarh-492001-10-of-2015</loc>
               <lastmod>2025-12-25T11:25:18.847Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/akshata-mercantile-pvt-ltd-and-smt-sheela-lodha-and-topworth-tollways-ujjain-pvt-ltd-and-vaibhav-p-lodha-and-smt-kusum-lodha-and-ashwin-lodha-and-abhay-lodha-and-smt-neha-lodha-and-rajesh-jain-and-topworth-urja-metals-ltd-and-prasanna-lodha-and-satyarth-steel-power-pvt-ltd-and-champalal-motilal-steel-co-pvt-ltd-and-deep-star-alloys-steel-pvt-ltd-and-topworth-pipes-tubes-pvt-ltd-and-akshata-realtors-pvt-ltd-and-poscho-steel-pvt-ltd-and-phoenix-realtors-pvt-ltd-and-nitin-golechha-and-smt-vandana-lodha-and-maheep-marketing-pvt-ltd-and-netra-mercantile-pvt-ltd-and-smt-mona-lodha-and-navmi-steel-traders-pvt-ltd-union-of-india-through-secretary-central-board-of-direct-taxes-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-director-general-of-income-tax-investigation-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-chief-commissioner-of-income-tax-1-aayakar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-3-room-no-612-aaykar-bhawan-m-k-road-mumbai-400020-and-the-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-additional-commissioner-of-income-tax-central-aayakar-bhawan-hoshnagabad-road-bhopal-m-p-and-the-deputy-commissioner-of-income-tax-central-circle-central-revenue-building-p-s-civil-lines-raipur-chhattisgarh-492001-10-of-2015</loc>
               <lastmod>2025-12-25T11:25:19.042Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-mum-2014-14-diam-circle-manufacturing-p-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-mum-2013-14-k-raheja-corp-p-ltd-mumbai-asst-cit-cen-cir-29-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-mum-2014-14-lee-amp-muirhead-p-ltd-mumbai-dcit-rg-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.419Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5198-mum-2014-14-rajendra-developers-mumbai-acit-21-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.420Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-766-mum-2012-14-amritlal-t-shah-mumbai-ito-19-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.420Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-411-mum-2013-14-ansh-merchandise-p-ltd-mumbai-dcit-5-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.420Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-mum-2015-14-s-mansuhlal-amp-co-mumbai-dcit-14-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.420Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5813-mum-2014-14-prashant-toraskar-mumbai-asst-cit-25-1</loc>
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               <lastmod>2025-04-20T12:29:27.674Z</lastmod>
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               <lastmod>2026-02-14T07:20:22.599Z</lastmod>
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               <lastmod>2025-04-30T09:27:34.143Z</lastmod>
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               <lastmod>2025-04-30T09:27:34.143Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5238-mum-2014-14-ito-tds-2-4-mumbai-nakshatra-jewellers-p-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.339Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6782-mum-2012-14-ito-25-1-3-mumbai-archibald-d-ferreira-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.143Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-657-mum-2012-14-minal-deepak-mheta-mumbai-asst-cit-16-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.339Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-mum-2014-14-jayneer-capital-private-ltd-mumbai-asst-cit-cir-6-1-mumbai</loc>
               <lastmod>2025-04-19T12:43:21.942Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8196-mum-2011-14-balakrishnan-keshavan-perumpully-prop-max-shipping-agencies-navi-mumbai-ito-22-3-1-navi-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-pun-2012-14-acit-pune-m-s-aswani-associates-pune</loc>
               <lastmod>2026-03-09T21:18:50.850Z</lastmod>
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