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               <loc>https://counselvise.com/direct-tax/judgements/ita-4062-del-2014-14-hazorilal-amp-sons-jewellers-p-ltd-new-delhi-dcit-new-delhi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3410-del-2013-14-dcit-new-delhi-sh-virender-kumar-bhatia-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6833-mum-2010-14-ito-9-2-3-mumbai-merit-health-care-p-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2765-ahd-2013-14-the-ito-intl-taxation-ahmedabad-cadila-health-care-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2094-ahd-2013-14-m-s-praful-agarwal-prints-pvt-ltd-surat-the-income-tax-officer-ward-1-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2720-ahd-2013-14-lubrizol-advanced-material-india-pvt-ltd-baroda-the-dy-cit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-ahd-2013-14-ibkey-plastics-pvt-ltd-baroda-the-dcit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-ahd-2013-14-the-dcit-circle-5-baroda-m-s-anant-developers-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ahd-2014-14-aum-aluminium-pvt-ltd-panchmahal-the-acit-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-438-ahd-2013-16-shri-prakash-chandulal-patel-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-91-ahd-2016-24-gaurang-p-patel-ahmedabad-the-dy-commissioner-of-income-tax-circle-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-936-mum-2015-14-dassault-systems-soldworks-corporation-chennai-ddit-it-2-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.947Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-69-hyd-2013-23-sri-lingam-ravindra-rao-hyderabad-dcit-central-circle-3-hyderabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-chandi-2017-24-late-smt-amarjit-kaur-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.691Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-chandi-2014-14-sh-s-l-arora-mohali-dcit-chandigarh</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-chandi-2014-14-smt-mamta-sood-kangra-dcit-chandigarh</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-chandi-2015-14-income-tax-officer-mandi-gobindgarh-m-s-surya-steel-industires-mandi-gobindgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-186-chandi-2016-14-acit-ludhiana-m-s-a-p-refinery-pvt-ltd-malerkotla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-chandi-2012-14-acit-ludhiana-m-s-sel-manufacturing-co-ltd-ludhiana</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-chandi-2012-14-jcit-osd-ludhiana-m-s-sel-manufacturing-co-ltd-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.657Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-chandi-2016-14-raj-bir-singh-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.657Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/deepak-extrusions-pvt-ltd-the-deputy-commissioner-of-income-tax-central-circle-1-4-16380-2015</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-manthena-satyanarana-raju-charitable-trust-rep-by-its-chief-executive-u2013-manthena-veera-venkatapathi-raju-the-union-of-india-rep-by-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-110001-and-the-commissioner-of-customs-central-excise-service-tax-hyderabad-i-commissionerate-l-b-stadium-road-basheerbagh-hyderabad-500004-and-the-state-of-telangana-rep-by-its-principal-secretary-medical-and-health-department-secretariat-buildings-hyderabad-and-the-state-of-telangana-rep-by-its-chief-secretary-secretariat-hyderabad-33798-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/central-board-of-direct-taxes-shri-rajesh-jaipuriya-261-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pr-cit-21-the-mantola-cooperative-thrift-cradit-society-ltd-148-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-vandana-ispat-ltd-through-director-subhash-chandra-agrawal-and-m-s-arvind-kumar-shantilal-through-its-partner-arvind-d-sangoi-and-m-s-r-n-navnirman-pvt-ltd-through-its-director-subhash-chandra-agrawal-assistant-commissioner-of-income-tax-1-1-and-commissioner-of-income-tax-appeals-and-income-tax-officer-2-1-21-2017-23-2017-22-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-vandana-ispat-ltd-through-director-subhash-chandra-agrawal-and-m-s-arvind-kumar-shantilal-through-its-partner-arvind-d-sangoi-and-m-s-r-n-navnirman-pvt-ltd-through-its-director-subhash-chandra-agrawal-assistant-commissioner-of-income-tax-1-1-and-commissioner-of-income-tax-appeals-and-income-tax-officer-2-1-21-2017-23-2017-22-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shanghai-electric-group-co-ltd-deputy-commissioner-of-income-tax-anr-1535-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rakesh-raj-and-associates-commissioner-of-income-tax-central-ii-anr-12305-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-130-chny-2017-23-aryaman-tirunelveli-ito-ward-1-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-pan-2016-14-communidade-of-chicalim-goa-the-income-tax-officer-ward-1-margao</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-pan-2016-14-state-bank-of-mysore-malmaruti-extension-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-224-pan-2016-14-state-bank-of-mysore-vadagaon-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-218-pan-2016-14-state-bank-of-mysore-malmaruti-extension-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-257-pan-2016-14-corporation-bank-samadevi-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-pan-2016-14-corporation-bank-samadevi-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-pan-2016-14-corporation-bank-samadevi-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-pan-2016-14-corporation-bank-nehru-nagar-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-255-pan-2016-14-corporation-bank-kls-gcc-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-250-pan-2016-14-syndicate-bank-shahapur-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-pan-2016-14-syndicate-bank-maruti-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-210-pan-2016-14-state-bank-of-mysore-main-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-196-pan-2016-14-the-deputy-commissioner-of-income-tax-central-circle-belagavi-belagavi-shree-mahila-credit-souharda-sahakari-ltd-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-44-pan-2016-14-andhra-bank-belagavi-the-income-tax-officer-tds-ward-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-pan-2016-14-bank-of-baroda-muruti-galli-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-319-pan-2016-14-karnataka-bank-limited-udyambag-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-311-pan-2016-14-corporation-bank-kls-gcc-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-pan-2016-14-state-bank-of-mysore-hindwadi-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-pan-2016-14-state-bank-of-india-sme-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-277-pan-2016-14-andhra-bank-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-276-pan-2016-14-andhra-bank-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-pan-2016-14-karnataka-bank-limited-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-viz-2016-23-m-s-sri-raghavendra-lorry-service-vijayawada-the-dy-cit-circle-2-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-11-viz-2016-23-the-dy-cit-circle-2-1-vijayawada-m-s-sri-raghavendra-lorry-service-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-604-viz-2014-14-makina-annapurna-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-250-viz-2016-14-zilla-parishad-high-school-nuthakki-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-243-viz-2016-14-vtjm-amp-ivtr-degree-college-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-viz-2016-14-shubham-constructions-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-viz-2016-14-ckhsc-girls-high-school-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-viz-2016-14-vtjm-amp-ivtr-degree-college-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-231-viz-2016-14-ysn-chits-private-limited-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-239-viz-2016-14-shubham-constructions-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-viz-2016-14-ckhsc-girls-high-school-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-viz-2016-14-tiruveedula-srinivasa-rao-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-viz-2016-14-battu-narayana-rao-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-viz-2016-14-zilla-parishad-high-school-chirravuru-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-183-viz-2016-14-ramakrishna-mission-high-school-guntur-ito-tds-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-viz-2016-14-zilla-parishad-high-school-chirravuru-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.620Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-viz-2013-14-the-dy-cit-circle-2-1-vijayawada-m-s-sri-raghavendra-lorry-service-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-36-viz-2013-14-the-dy-cit-circle-2-1-vijayawada-m-s-sri-raghavendra-lorry-service-vijayawada</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mukund-das-maheshwari-the-commissioner-of-income-tax-jabalpur-circle-2427-2017</loc>
               <lastmod>2025-09-18T06:53:07.057Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/jhunjhunu-academy-sammittee-income-tax-officer-jhunjhunu-123-2006-125-2006</loc>
               <lastmod>2025-09-18T06:59:00.400Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-mum-2016-14-mig-co-operative-housing-society-group-ii-ltd-mumbai-ito-19-3-3-mumbai</loc>
               <lastmod>2025-09-23T10:17:41.879Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-del-2014-14-shri-gaurav-chopra-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-548-asr-2015-14-m-s-maharawal-khewaji-trust-faridkot-the-assistant-commissioner-of-income-tax-ferozepur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4391-mum-2014-14-ito-22-1-3-navi-mumbai-kalbhairvantah-sahakari-patsanstha-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-asr-2015-14-the-income-tax-officer-jalandhar-m-s-omsons-international-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-asr-2015-14-m-s-k-c-land-amp-finance-ltd-nawanshahr-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-291-asr-2016-14-m-s-choice-jewellers-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3975-del-2013-14-dcit-new-delhi-m-s-mark-amp-space-telesystems-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ind-2016-14-m-s-sheetu-educational-service-pvt-ltd-indore-the-dcit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ind-2015-14-m-s-sheetu-educational-services-p-ltd-indore-the-dcit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ind-2015-14-m-s-sheetu-educational-services-p-ltd-indore-the-dcit-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3252-chny-2016-14-ito-cuddalore-nlc-employees-co-operative-thrift-amp-credit-society-ltd-neyveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6760-del-2013-14-acit-new-delhi-m-s-vaishnavi-corporate-communications-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2338-del-2014-14-sh-sanjeev-mahajan-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-jpr-2015-14-aruna-rani-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-740-jpr-2015-14-dalas-biotech-ltd-alwar-acit-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-926-jpr-2016-14-girish-bhutra-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-283-jpr-2013-14-rakesh-kumar-sharma-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-967-jpr-2016-14-ito-e-jaipur-om-kothari-foundation-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-jpr-2016-14-ito-jaipur-rajesh-kumar-gupta-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-hyd-2016-14-d-ramesh-babu-huf-hyd-hyderabad-dcit-central-circle-7-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-hyd-2016-14-acit-circle-7-1-hyd-hyderabad-seven-hills-co-operative-urban-bank-ltd-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-del-2015-14-subhash-sachdeva-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-774-ahd-2015-14-gulbrandsen-technologies-india-p-ltd-vadodara-income-tax-officer-1-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-hyd-2014-14-ito-ward-5-2-hyderabad-sri-p-pratap-reddy-rep-assessee-smt-p-rama-devi-l-r-sri-p-rukminikanth-reddy-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-hyd-2014-14-jt-international-india-private-limited-presently-known-as-polisetty-somasundaram-tobacco-products-i-p-ltd-hyderabad-dy-cit-circle-2-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-638-chandi-2016-14-sh-sharanjit-singh-ludhiana-ito-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2816-ahd-2010-14-the-ito-vapi-ward-1-vapi-m-s-honey-india-corporation-div-ii-u-t-of-dadra-amp-nagar-haveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3106-ahd-2013-14-m-s-anik-engineers-ahmedabad-the-acit-circle-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-hyd-2015-14-b-v-subba-reddy-kadapa-district-hyderabad-ito-ward-1-proddatur-proddatur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-471-rjt-2014-14-the-ito-ward-3-1-jamnagar-smt-darshanaben-piyushbhai-vora-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-932-mum-2013-14-acit-cir-21-1-mumbai-niraj-mukesh-patel-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-ahd-2014-16-m-s-jay-insulator-pvt-ltd-baroda-the-dy-cit-central-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-ahd-2010-14-bharuch-enviro-infrastructure-ltd-bharuch-the-dy-cit-bharuch-circle-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-958-ahd-2013-14-shri-harish-nanubhai-tharnariwala-surat-the-income-tax-officer-ward-5-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-207-ahd-2016-24-shri-mahendra-j-patel-vadodara-the-asstt-commissioner-of-income-tax-circel-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-45-bang-2016-14-dcit-bangalore-m-s-intel-technology-india-private-limited-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2435-chny-2016-14-majestic-international-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-chny-2016-14-v-nanthagopal-naidu-dindigul-ito-dindigul</loc>
               <lastmod>2025-04-13T05:14:08.016Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1840-chny-2016-14-nagarajan-muthiah-tirunelveli-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dennis-steels-p-limited-the-deputy-commissioner-appeals-commercial-taxes-kollam-and-the-agricultural-income-tax-and-commercial-tax-officer-alapuzha-and-inspecting-assistant-commissioner-department-of-commercial-taxes-alapuzha-4944</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kalliyath-steel-traders-deputy-director-of-income-tax-investigation-and-joint-director-of-income-tax-investigation-and-income-tax-officer-corporate-circle-1-2-and-tax-recovery-officer-and-federal-bank-broadway-branch-and-state-bank-of-india-vyttila-branch-and-deputy-director-of-income-tax-invest-5400-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kerala-books-and-publications-society-deputy-commissioner-of-income-tax-exemptions-and-commissioner-of-income-tax-appeals-5161</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-exemptions-chandigarh-smt-shanti-devi-educational-trust-282</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-367-mum-2014-14-niranjan-suresh-harchandrai-mumbai-asst-cit-cir-14-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-del-2014-14-sh-rajesh-kumar-batra-sonepat-acit-sonepat</loc>
               <lastmod>2025-04-18T03:56:45.637Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-ctk-2015-14-shree-ganesh-transport-dhenkanal-ito-dhenkanal</loc>
               <lastmod>2025-07-29T13:51:18.912Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-389-ctk-2016-14-yuvodaya-charitable-trust-bolangir-acit-exemptions-hyderabad</loc>
               <lastmod>2025-07-29T13:51:18.912Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ctk-2012-14-parija-construction-company-pvt-ltd-bhubaneswar-ito-bhubaneswar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-viz-2016-14-kandru-mahendra-kumar-guntur-ito-tds-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-viz-2016-14-cto-mangalagiri-guntur-ito-tds-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-viz-2016-14-ck-junior-college-guntur-ito-tds-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-viz-2016-14-ysn-chits-private-limited-guntur-ito-tds-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-viz-2016-14-chillapalli-exports-pvt-ltd-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-viz-2016-14-ck-junior-college-guntur-ito-tds-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-viz-2016-14-kandru-mahendra-kumar-guntur-ito-tds-guntur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-viz-2016-14-zilla-parishad-high-school-vaddeswaram-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-viz-2016-14-government-ayurvedic-dispensary-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-viz-2016-14-ramakrishna-mission-high-school-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-viz-2016-14-ramakrishna-mission-high-school-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-viz-2014-14-the-ito-visakhapatnam-makina-annapurna-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-viz-2014-14-makina-annapurna-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-83-viz-2015-14-the-dcit-visakhapatnam-nukala-ramakrishna-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-viz-2015-14-the-dcit-visakhapatnam-nukala-ramakrishna-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-viz-2016-14-ck-junior-college-high-school-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-viz-2016-14-ysn-chits-private-limited-guntur-ito-tds-guntur</loc>
               <lastmod>2025-08-30T11:08:08.619Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-viz-2015-14-the-acit-visakhapatnam-vadlamudi-china-hazarataiah-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.618Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-chandi-2014-14-dcit-chandigarh-m-s-ajay-kumar-sood-engineers-and-contractors-shimla</loc>
               <lastmod>2025-08-20T11:33:09.657Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-chandi-2014-14-shri-jay-kumar-sood-shimla-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.657Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-chandi-2016-14-ito-tds-patiala-sh-jatinder-kumar-huf-mandi-gobindgarh</loc>
               <lastmod>2025-08-20T11:33:09.657Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-chandi-2016-14-acit-patiala-shri-kewal-singh-patiala</loc>
               <lastmod>2025-08-20T11:33:09.657Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-chandi-2016-14-m-s-sel-textiles-limited-ludhiana-ito-tds-1-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-chandi-2015-14-m-s-j-k-stores-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-chandi-2016-14-unipro-techno-infrastructure-pvt-ltd-chandigarh-pr-cit-i-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-chandi-2014-14-m-s-surbhi-agro-foods-products-solan-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1083-chandi-2013-14-dcit-chandigarh-m-s-amritsar-scanomed-pvt-ltd-amritsar</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-chandi-2016-14-akhil-dhall-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-chandi-2016-14-sunita-dhall-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-chandi-2013-14-nirmal-rani-ambala-city-dcit-ambala-city</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-chandi-2012-14-social-promoters-india-panchkula-dcit-panchkula</loc>
               <lastmod>2025-08-20T11:33:09.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-pan-2016-14-syndicate-bank-shahapur-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.425Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-pan-2016-14-syndicate-bank-bhagya-nagar-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.425Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-pan-2016-14-syndicate-bank-shahapur-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.425Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-pan-2016-14-syndicate-bank-maruti-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.425Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-pan-2016-14-syndicate-bank-maruti-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-pan-2016-14-syndicate-bank-maruti-galli-branch-belagavi-the-income-tax-officer-tds-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.425Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-pan-2016-14-state-bank-of-mysore-main-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-pan-2016-14-bank-of-baroda-muruti-galli-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-pan-2016-14-bank-of-baroda-muruti-galli-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-pan-2016-14-bank-of-baroda-muruti-galli-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-pan-2016-14-bank-of-baroda-muruti-galli-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-pan-2016-14-karnataka-bank-limited-udyambag-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.425Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-chny-2017-14-ito-ward-1-tirunelveli-aryaman-tirunelveli</loc>
               <lastmod>2025-09-17T13:00:40.424Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-pan-2016-14-state-bank-of-india-sme-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-pan-2016-14-state-bank-of-mysore-vadagaon-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-pan-2016-14-state-bank-of-india-main-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-pan-2016-14-state-bank-of-mysore-malmaruti-extension-branch-belagavi-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-pan-2016-14-corporation-bank-samadevi-galli-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-pan-2016-14-syndicate-bank-bhagya-nagar-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-pan-2016-14-state-bank-of-mysore-main-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-pan-2016-14-state-bank-of-india-adb-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-pan-2016-14-andhra-bank-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-pan-2016-14-karnataka-bank-limited-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
               <lastmod>2025-09-17T13:00:40.426Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-projects-india-pvt-ltd-and-ajay-enterprises-pvt-ltd-and-iitl-nimbus-the-hyde-park-noida-and-exotica-housing-private-limited-and-gulshan-homes-infrastructure-pvt-ltd-and-united-bank-of-india-and-civic-tech-developers-pvt-ltd-commissioner-of-income-tax-tds-ii-and-ors-and-assistant-commissioner-of-income-tax-tds-and-ors-and-union-of-india-and-ors-and-commissioner-of-income-tax-appeals-and-ors-8085-2014</loc>
               <lastmod>2025-09-18T07:00:55.358Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-projects-india-pvt-ltd-and-ajay-enterprises-pvt-ltd-and-iitl-nimbus-the-hyde-park-noida-and-exotica-housing-private-limited-and-gulshan-homes-infrastructure-pvt-ltd-and-united-bank-of-india-and-civic-tech-developers-pvt-ltd-commissioner-of-income-tax-tds-ii-and-ors-and-assistant-commissioner-of-income-tax-tds-and-ors-and-union-of-india-and-ors-and-commissioner-of-income-tax-appeals-and-ors-8085-2014</loc>
               <lastmod>2025-09-18T07:00:55.358Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/unitac-energy-solutions-india-pvt-ltd-assistant-commissioner-of-income-tax-corporate-circle-2-1-kochi-and-principal-commissioner-of-income-tax-kochi-1702</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/flipkart-india-private-limited-the-assistant-commissioner-of-income-tax-circle-3-1-and-the-principal-commissioner-of-income-tax-3-and-the-commissioner-of-income-tax-appeals-3-1339-1342-2017</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mohandas-rama-naik-income-tax-officer-ward-1-karwar-100155-56-2015</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-iqbal-ali-khan-secretary-and-shri-banwari-lal-vijay-president-the-deputy-commissioner-of-income-tax-central-circle-2-now-assistant-commissioner-of-income-tax-central-circle-2-46-2005</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-7-paramount-communication-pvt-ltd-725-2016-726-2016-727-2016</loc>
               <lastmod>2025-09-18T07:03:30.209Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-pun-2011-14-m-s-vishay-components-india-pvt-ltd-pune-asst-comm-of-income-tax-pune</loc>
               <lastmod>2025-10-01T10:51:53.238Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-kol-2015-14-m-s-philips-india-ltd-kolkata-dcit-cir-11-2-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.333Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-kol-2014-14-ito-wd-33-3-kolkata-kolkata-anita-sharma-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.333Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-kol-2016-14-m-s-panchanan-mallick-amp-brothers-kolkata-ito-wd-3-bankura-bankura</loc>
               <lastmod>2025-10-08T06:09:59.333Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-kol-2016-14-ito-wd-41-4-nadia-nadia-md-abutaleb-surahabali-khan-nadia</loc>
               <lastmod>2025-10-08T06:09:59.333Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-kol-2016-14-kamala-tea-company-limited-kolkata-ito-ward-4-4-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-kol-2012-14-shiw-krishan-mohta-kolkata-c-i-t-central-1-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.333Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-kol-2017-23-deeplok-builders-pvt-ltd-kolkata-dcit-cir-12-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5685-mum-2014-14-ito-25-1-3-mumbai-ashok-h-sancheti-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.342Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4713-mum-2011-14-acit-25-2-mumbai-meenal-d-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4063-mum-2009-14-boon-industries-mumbai-cit-xvii-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4566-mum-2014-14-ito-16-3-1-mumbai-shailesh-l-chheda-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4309-mum-2013-14-prakash-auto-ulhasnagar-cit-23-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-299-viz-2015-14-the-ito-kakinada-praveen-kumar-jain-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-chandi-2016-14-m-s-shivom-cotspin-limited-kala-amb-dcit-parwanoo</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-880-chandi-2009-14-ito-ludhiana-m-s-sel-manufacturing-co-ltd-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-pan-2016-14-state-bank-of-india-sme-branch-belagavi-the-income-tax-officer-tds-ward-1-belagavi-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-264-pan-2016-14-the-income-tax-officer-ward-2-1-belgaum-belgaum-the-mercantile-co-op-credit-society-ltd-belagavi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-mum-2015-14-allied-blenders-and-distillers-p-ltd-mumbai-dcit-5-3</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-chandi-2016-14-m-s-hillview-infrastructure-pvt-ltd-chandigarh-dcit-chandigarh</loc>
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