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               <loc>https://counselvise.com/direct-tax/judgements/ita-736-kol-2014-14-auckland-international-ltd-kolkata-cit-cen-i-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-mum-2017-14-zakir-hussain-vasi-ahmed-shaikh-mumbai-ito-26-3-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6316-mum-2011-14-dy-cit-24-2-mumbai-mahant-m-mahatyagi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-coch-2016-14-m-s-pentagon-builders-calicut-the-dcit-calicut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-506-coch-2016-14-the-ito-cochin-m-s-kerala-ayurveda-ltd-aluva</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-55-coch-2016-24-m-s-janatha-trading-corporation-aluva-the-dcit-aluva</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-coch-2016-14-m-s-three-star-granites-p-ltd-trichur-the-acit-trichur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-386-coch-2016-14-the-acit-ernakulam-sri-m-a-muheyiddin-paravur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-kurnool-andhra-pradesh-garmeena-bank-kadapa-682</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-abhijit-amar-agro-private-limited-and-m-s-anshu-biotech-pvt-ltd-and-m-s-avijit-agro-private-limited-and-m-s-amar-pratap-agro-private-limited-and-m-s-akhilesh-agrotech-private-limited-and-m-s-ankit-agrochem-private-limited-and-m-s-ayush-agrotech-private-limited-and-m-s-akalvya-agrotech-private-limited-the-principal-commissioner-of-income-tax-range-1-income-tax-department-bikaner-and-the-assistant-commissioner-of-income-tax-circle-1-income-tax-office-rani-bazar-bikaner-1114-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-mum-2017-14-hanumesh-realtors-p-ltd-mumbai-pr-cit-10-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-kol-2015-14-ito-wd-12-1-kolkata-kolkata-m-s-j-k-m-investment-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-910-kol-2015-14-sri-dibyendu-das-kolkata-jcit-rg-39-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-kol-2016-14-global-mercantile-pvt-ltd-kolkata-dcit-cir-3-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-168-kol-2017-24-arun-kumar-jalan-kolkata-ito-wd-34-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-99-kol-2017-24-m-s-everlink-distributors-pvt-ltd-kolkata-the-cit-kolkata-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-877-kol-2016-14-shri-bijan-kumar-paul-dakshin-dinajpur-dcit-cc-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-875-kol-2016-14-shri-bijan-kumar-paul-dakshin-dinajpur-dcit-cc-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-794-kol-2016-14-m-s-baba-lokenath-rice-mill-dakshin-dinajpur-dcit-cc-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-299-kol-2016-14-dcit-cir-6-2-kolkata-kolkata-m-s-universal-industrial-fund-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1307-mum-2013-14-knight-riders-sports-p-ltd-mumbai-asst-cit-cen-cir-29-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-914-mum-2016-14-dani-shares-amp-stocks-p-ltd-mumbai-dcit-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-mum-2014-14-ambuja-cements-ltd-mumbai-asst-cit-ltu-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-709-mum-2016-14-rishi-kumar-rajani-mumbai-acit-16-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-mum-2012-14-ashok-m-wadhwa-mumbai-acit-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2972-mum-2017-14-bombay-real-estate-developement-co-p-ltd-mumbai-dcit-cir-1-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5560-mum-2016-14-dilip-b-shah-mumbai-ito-14-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5364-mum-2015-14-acit-32-1-mumbai-himanshu-k-modi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4337-del-2016-14-acit-new-delhi-m-s-ruskin-titus-india-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-del-2014-14-ito-new-delhi-m-s-mittal-timber-products-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-702-del-2016-14-super-cassettes-industries-pvt-ltd-noida-acit-tds-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2958-del-2012-14-m-s-rangoli-buildtech-pvt-ltd-new-delhi-sh-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6420-del-2014-14-sh-sushil-gupta-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6388-del-2014-14-sh-sanjay-gupta-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-coch-2014-14-dcit-kottayam-m-s-oil-palm-india-ltd-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6881-mum-2016-14-rajesh-hirachand-desai-mumbai-ito-32-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4992-mum-2015-14-ito-e-1-3-mumbai-indian-institution-of-industrial-engineering-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3599-mum-2016-14-tiny-girl-clothing-company-p-ltd-mumbai-dcit-13-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-mum-2015-14-asst-cit-17-2-mumbai-neha-enterprises-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6915-mum-2012-14-suresh-sheth-mumbai-i-t-o-21-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-hyd-2016-14-dcit-circle-8-1-hyd-hyderabad-value-labs-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-836-hyd-2016-14-dcit-circle-8-1-hyd-hyderabad-value-labs-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-717-mum-2011-14-everest-kanto-investment-amp-finance-ltd-mumbai-dcit-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-bang-2016-14-sogo-computers-pvt-ltd-bangalore-commissioner-of-income-tax-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-mum-2016-14-epg-wealth-management-i-p-ltd-mumbai-dcit-cir-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-113-mum-2017-24-gayatri-charitable-trust-navi-mumbai-dit-e-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-323-mum-2017-24-can-properties-private-limited-mumbai-income-tax-officer-ward-8-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-mum-2016-14-asst-cit-17-3-mumbai-sane-amp-doshi-enterprises-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-mum-2013-14-total-lubricants-india-ltd-now-known-as-total-dil-india-p-ltd-mumbai-addl-cit-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4273-del-2015-14-m-s-kartikeya-buildcon-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2844-chny-2017-14-shree-ganesh-ventures-chennai-ito-non-corporate-ward-6-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-chny-2017-14-ito-non-corporate-ward-17-2-chennai-m-l-mangesh-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2234-chny-2017-14-leeladhar-rungta-chennai-ito-ncr-11-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3291-mum-2013-14-induja-traders-p-ltd-mumbai-dcit-cen-cir-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3924-mum-2016-14-asstt-cit-17-2-mumbai-late-manojkumar-s-gupta-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-chny-2017-14-acit-non-corporate-circle-11-chennai-kamini-sundaram-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-chny-2016-14-m-s-sicgil-india-ltd-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3598-del-2011-14-acit-muzaffarnagar-m-s-tikaula-sugar-mills-ltd-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5322-del-2014-14-dcit-new-delhi-m-s-sv-liquor-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-chny-2017-14-ito-non-corporate-ward-10-4-chennai-p-s-sethu-rathinam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-bang-2016-14-m-s-healthcare-global-enterprises-limited-bangalore-joint-commissioner-of-income-tax-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-874-kol-2016-14-shri-bijan-kumar-paul-dakshin-dinajpur-dcit-cc-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-866-kol-2016-14-shri-ranjan-kumar-paul-kolkata-dcit-cc-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-797-kol-2016-14-m-s-baba-lokenath-rice-mill-dakshin-dinajpur-dcit-cc-xxvii-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-kol-2016-14-jeetmal-choraria-kolkata-acit-cir-43-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1869-kol-2014-14-tata-global-beverage-limited-kolkata-acit-cir-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1512-kol-2015-14-joydeb-mistry-kolkata-ito-wd-26-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-109-kol-2017-16-shri-krishna-kumar-singhania-kolkata-dcit-cc-3-30-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-611-bang-2017-14-income-tax-officer-tds-ward-2-1-bangalore-m-s-kanakashree-griha-nirmana-sahakara-sangh-ltd-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-bang-2017-14-income-tax-officer-tds-ward-2-1-bangalore-m-s-kanakashree-griha-nirmana-sahakara-sangha-ltd-bengaluru</loc>
               <lastmod>2025-12-25T07:26:03.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharampal-satyapal-ltd-and-dharampal-premchand-ltd-and-satya-pal-shiv-kumar-the-union-of-india-and-commissioner-of-central-excise-service-tax-shillong-350-2016</loc>
               <lastmod>2025-12-25T10:25:17.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2576-pun-2017-14-shantabai-subhashappa-mukta-latur-assistant-commissioner-of-income-tax-central-circle-2-aurangabad</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2579-pun-2017-14-shantabai-subhashappa-mukta-latur-assistant-commissioner-of-income-tax-central-circle-2-aurangabad</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-pun-2017-14-dilip-motilal-chordiya-pune-income-tax-officer-pune</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-pun-2015-14-m-s-p-n-gadgil-amp-co-silver-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-pun-2015-14-m-s-p-n-gadgil-amp-co-silver-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-pun-2014-14-c-p-sethumadhavan-pune-assisant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-pun-2014-14-c-p-sethumadhavan-pune-assisant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-pun-2016-14-assistant-commissioner-of-income-tax-shri-shivaji-chandarrao-deshmukh-latur</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-pun-2016-14-assistant-commissioner-of-income-tax-shri-shivaji-chandarrao-deshmukh-latur</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-pun-2015-14-maharashtra-academy-of-engineering-and-educational-research-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T14:56:09.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-pun-2015-14-amarsinh-jyotyajirao-jadhavrao-pune-commissioner-of-income-tax-ii</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-pun-2012-14-maharashtra-academy-of-engg-amp-educational-research-pune-acit-cc-1-1-pune</loc>
               <lastmod>2025-04-13T14:56:09.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-pun-2016-14-amarsinh-jyotyajirao-jadhavrao-huf-pune-i</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-pun-2015-14-deputy-commissioner-of-income-tax-shri-shivaji-bhagwanrao-jadhav-pune</loc>
               <lastmod>2025-04-13T14:42:00.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2575-pun-2017-14-shantabai-subhashappa-mukta-latur-assistant-commissioner-of-income-tax-central-circle-2-aurangabad</loc>
               <lastmod>2025-06-05T13:57:13.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-chandi-2017-14-m-s-modage-housing-development-mohali-income-tax-officer-mohali</loc>
               <lastmod>2025-07-10T11:51:01.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-chandi-2017-14-m-s-shree-estates-ambala-city-jcit-osd-patiala</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-chandi-2017-14-m-s-quarkcity-india-private-limited-mohali-addl-cit-mohali</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-chny-2015-14-thiru-arooran-sugars-ltd-chennai-acit-chennai</loc>
               <lastmod>2026-02-05T09:01:22.181Z</lastmod>
           </url>
         
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