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               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-ahd-2013-14-fluid-logic-system-pvt-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2852-ahd-2011-14-the-dcit-circle-6-surat-m-s-global-syntex-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-283-mum-2016-24-troika-estate-pvt-ltd-mumbai-acit-range-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-ahd-2013-14-shri-vimal-ramniklal-ambani-ahmedabad-the-income-tax-officer-ward-8-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-739-ahd-2011-14-deepak-petrochem-ltd-baroda-the-acit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-ahd-2013-14-prem-conductors-pvt-ltd-ahmedabad-the-acit-osd-circle-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-ahd-2012-14-shimmer-chemicals-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-ahd-2014-14-m-s-al-reza-food-mahuva-the-income-tax-officer-ward-2-4-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-ahd-2014-14-d-b-corp-limited-ahmedabad-the-cit-a-apos-bad-i-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-ahd-2011-14-d-b-corp-ltd-ahmedabad-the-addl-cit-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2937-ahd-2013-14-shri-jayantilal-ratilal-vachhani-baroda-the-dy-cit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2935-ahd-2013-14-shri-ramesh-ratilal-vachhani-baroda-the-dy-cit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-ahd-2013-14-the-dcit-circle-8-ahmedabad-shanti-exports-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-ahd-2013-14-the-dcit-circle-8-ahmedabad-yash-organics-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-960-ahd-2013-14-shubham-enterprise-baroda-the-dy-cit-circle-5-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ahd-2014-14-the-ito-ahmedabad-shri-rameshchandra-joitaram-chaudhary-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-311-ahd-2011-16-shri-vikas-a-shah-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-74-ahd-2012-16-the-acit-central-circle-1-2-ahmedabad-m-s-mansi-builders-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-367-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-millennium-park-holdings-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-359-ahd-2011-16-millennium-park-holdings-pvt-ltd-ahmedabad-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-ahd-2012-14-the-ito-ward-8-1-ahmedabad-tulsi-intermediaries-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-ahd-2014-14-shri-narendra-amratlal-amin-ahmedabad-the-acit-circle-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-ahd-2014-14-m-s-prolife-pharma-baroda-the-income-tax-officer-ward-5-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-956-ahd-2012-14-smt-manjulaben-c-tomar-ahmedabad-the-income-tax-officer-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2713-ahd-2015-14-cadila-healthcare-ltd-ahmedabad-the-pr-cit-1-ahmedabad</loc>
               <lastmod>2025-04-17T00:42:36.446Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3128-ahd-2013-14-m-s-shiv-build-india-previously-known-as-m-s-shiv-builders-bhavnagar-the-jt-cit-range-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3088-ahd-2011-14-shri-jayesh-r-thakkar-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2012-14-shri-bhupendrabhai-maganlal-ghantiwala-surat-the-income-tax-officer-ward-5-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-457-mum-2014-14-dilip-shah-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-455-mum-2014-14-dilip-shah-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-mum-2014-14-dilip-shah-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4278-mum-2015-14-acit-20-3-mumbai-relishah-exports-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-mum-2016-14-ranjeet-s-mudholkar-mumbai-dcit-cir-20-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-mum-2013-14-royal-nursing-home-mumbai-ito-11-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-mum-2011-14-dcit-rg-4-1-mumbai-double-dot-finance-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3192-mum-2011-14-ito-24-3-4-mumbai-renuka-ajay-maru-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5240-mum-2016-14-suresh-harilal-panchal-mumbai-ito-24-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7286-mum-2014-14-soven-trading-and-investment-co-p-ltd-mumbai-dcit-8-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4303-mum-2014-14-acit-cir-12-3-mumbai-shridhar-m-shetty-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7233-mum-2014-14-dilip-sitaram-bhamare-thane-asst-cit-cir-3-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-807-ahd-2014-14-shetal-kaniyalal-shah-huf-gandhinagar-the-income-tax-officer-ward-4-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-jpr-2016-14-padam-prakash-khaandaka-huf-jaipur-acit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-390-jpr-2014-14-emgee-cables-amp-communications-ltd-jaipur-dcit-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-707-jpr-2016-14-vjay-food-products-ajmer-ito-ajmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-jpr-2014-14-ito-alwar-kundan-lal-badshah-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-jpr-2015-14-ajesh-agarwal-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-jpr-2012-14-acit-jaipur-m-s-euro-jewels-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5882-del-2013-14-ito-delhi-m-s-in-trading-p-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-47-ind-2015-16-smt-manju-gupta-bhopal-the-acit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ind-2015-14-m-s-m-p-rajya-open-school-bhopal-the-acit-1-2-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-ind-2017-14-shri-prabhakar-koche-indore-the-dcit-central-i-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-ind-2016-14-smt-pramila-ghodke-indore-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-ind-2016-14-the-dcit-2-1-bhopal-m-s-m-p-rajya-van-vikas-nigam-ltd-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-ind-2016-14-the-punjab-national-bank-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ind-2016-14-the-ito-ward-2-1-indore-m-s-gujrat-mercantile-credit-co-operative-society-ltd-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-ind-2016-14-the-punjab-national-bank-bhopal-the-acit-1-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-ind-2016-14-the-dcit-ratlam-m-s-jila-sahakari-kendriya-bank-mydt-mandsaur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ind-2017-14-shri-shrikant-shukla-indore-the-acit-circle-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-100-ind-2017-14-shri-krishnakant-shukla-indore-the-acit-circle-5-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-146-jpr-2016-24-dharam-chand-sohan-lal-amp-co-alwar-ito-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-128-jpr-2016-24-ito-beawar-krishi-upaj-mandi-samiti-ajmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-jodh-2017-14-nirmal-kumar-saraf-churu-ito-churu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-591-hyd-2016-14-paharpur-pragnya-tech-park-private-limited-kolkata-kolkata-dcit-cirlce-16-3-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5783-del-2016-14-m-s-krish-fragrance-p-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-pun-2016-14-s-u-b-agro-p-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-pun-2016-14-wellingdon-estates-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-pun-2016-14-national-sales-and-services-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-pun-2016-14-manoj-s-gugale-ahmednagar-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-328-pun-2015-14-deputy-commissioner-of-income-tax-the-nshik-road-deolali-vyapari-sahakari-bank-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2885-pun-2016-14-atharv-bio-fuel-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-pun-2016-14-millenium-tooling-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-149-bang-2015-23-m-s-electronics-for-imaging-india-pvt-ltd-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-mum-2017-23-manoj-upadhyay-mumbai-ito-wd-9-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-218-ahd-2016-24-m-s-shah-automobiles-silvassa-the-income-tax-officer-silvassa-ward-silvassa</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-mum-2014-14-col-amarjit-d-nagi-mumbai-asst-cit-cen-cir-20</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2204-mum-2008-14-the-dcit-8-2-mumbai-m-s-nutech-coporate-services-ltd-formerly-known-as-iit-capital-services-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-823-mum-2015-14-ito-19-3-3-mumbai-shilesh-p-dhaiiryawan-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5470-mum-2013-14-sharekhan-ltd-mumbai-asst-cit-cen-cir-22-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4324-mum-2012-14-sureshkumar-ghewarchand-hundia-mumbai-acit-cc-14-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-mum-2014-14-mohd-salim-halim-shaikh-mumbai-dcit-22-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-438-chandi-2014-14-m-s-mala-builders-pvt-ltd-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-620-chandi-2016-14-innova-captab-baddi-dcit-parwanoo</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-556-chandi-2016-14-m-s-munshi-ram-walaiti-ram-manimajra-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-557-chandi-2016-14-m-s-munshi-ram-walaiti-ram-manimajra-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vishwaraj-sugar-industries-ltd-the-joint-commissioner-of-income-tax-range-1-belagavi-and-the-principal-commissioner-of-income-tax-range-1-belagavi-and-the-income-tax-officer-hq-belagavi-104162</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-hingulambika-co-operative-housing-society-limited-the-commissioner-of-income-tax-and-the-chief-commissioner-of-income-tax-and-the-income-tax-officer-ward-i-5235-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-viz-2013-14-the-district-co-op-central-bank-ltd-kakinada-the-ito-ward-2-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-170-viz-2014-14-arunachalam-manickavel-prop-bharathi-soap-works-1st-lane-guntur-the-acit-circle-2-1-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-481-viz-2014-14-image-homes-and-dovelopers-visakhapatnam-the-cit-guntur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-499-viz-2013-14-ito-ward-1-2-vijayawada-ravuri-ramayamma</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bishwajit-pandey-acit-central-circle-muzaffarpur-535-2007</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2764-pun-2016-14-rajesh-sujandas-dulhani-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2565-pun-2016-14-saideep-traders-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2523-pun-2016-14-r-d-patil-construction-company-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-pun-2016-14-maximojo-software-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1920-pun-2014-14-income-tax-officer-rohan-and-rajdeep-infrastructure-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-545-pun-2014-14-m-s-siddhant-consultancy-services-pvt-ltd-pune-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1623-pun-2013-14-girdharilal-madhyan-ahmednagar-dcit-central-circle-2-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1624-pun-2013-14-girdharilal-madhyan-ahmednagar-dcit-central-circle-2-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-pun-2016-14-shrikrishna-homoeo-pharmacy-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-pun-2016-14-vrr-trading-company-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-258-pun-2016-14-piaggio-amp-c-s-p-a-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-ind-2013-14-smt-madhu-ajmera-indore-the-addl-cit-r-2-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-472-del-2012-23-m-s-bharat-exports-corporation-pvt-ltd-delhi-jcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-mum-2014-14-national-realty-p-ltd-mumbai-dcit-cir-5-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6411-mum-2014-14-nilesh-nagindas-ambavi-mumbai-asst-cit-cr-21-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5542-mum-2016-14-dcit-9-1-1-mumbai-adsum-offshore-diving-contractors-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5539-mum-2016-14-ito-wd-2-1-kalyan-arunodaya-steel-industries-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2288-mum-2012-14-networth-stock-broking-ltd-mumbai-acit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-mum-2012-14-acit-4-2-mumbai-networth-stock-broking-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4222-mum-2015-14-yogeshkumar-v-pandya-mumbai-ito-wd-25-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7283-mum-2007-14-m-s-patel-engineering-ltd-mumbai-the-dy-cit-cen-cir-24-amp-26-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-mum-2014-14-ito-19-1-1-mumbai-lewis-family-trust-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-220-mum-2016-23-jayesh-nagardas-botadra-mumbai-acit-cir-27-1-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-42-chny-2014-23-n-sivakumar-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-del-2016-14-m-s-mukesh-goyal-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1389-ahd-2013-14-shri-jatin-mukeshchandra-mehta-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4229-del-2010-14-abercrombie-amp-kent-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3997-del-2014-14-m-s-nst-builders-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4084-del-2014-14-ito-new-delhi-m-s-ons-interactive-solutions-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-kol-2016-14-mukund-rungta-kolkata-dcit-cc-v-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-kol-2010-14-acit-cc-xx-kolkata-kolkata-m-s-paharpur-cooling-towers-limited-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4975-del-2016-14-deepak-pahwa-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4129-del-2016-14-ajay-kumar-jugal-supra-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4010-del-2016-14-sh-rajendra-singh-pithoragarh-ito-pithoragarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-2014-14-m-s-klasse-consultancy-baroda-the-acit-circle-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1499-ahd-2014-14-the-dcit-central-circle-2-1-ahmedabad-m-s-k-s-corporation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-188-ahd-2014-23-m-s-k-s-corporation-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2965-del-2015-14-dcit-new-delhi-m-s-etm-technology-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-asr-2015-14-punjab-national-bank-bathinda-the-dy-commissioner-of-income-tax-cpc-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2506-ahd-2014-14-salubris-biopharma-pvt-ltd-ahmedabad-the-dy-cit-tds-cpc</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ahd-2014-14-the-dcit-circle-1-1-baroda-m-s-alembic-limited-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-asr-2011-14-the-asstt-commissioner-of-income-tax-jalandhar-m-s-laggar-industries-ltd-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-asr-2015-14-indian-tools-technology-centre-jalandhar-the-income-tax-office-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-521-asr-2013-14-the-assistant-commissioner-of-income-tax-jalandhar-m-s-capital-local-area-bank-ltd-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-150-asr-2013-14-m-s-capital-local-area-bank-ltd-jalandhar-the-deputy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-209-asr-2010-14-m-s-capital-local-area-bank-ltd-jalandhar-the-acit-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-330-asr-2016-14-m-s-fattu-dhinga-rice-mills-kapurthala-the-dy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-295-asr-2016-14-sh-sandeep-goyal-jalandhar-the-income-tax-officer-jalandhar-city</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-asr-2016-14-gurpreet-singh-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-rjt-2014-14-m-s-shah-engineering-co-gandhidham-the-assistant-commissioner-of-income-tax-gandhidham-circle-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-rjt-2015-14-haridas-bhondiram-katkar-rajkot-gujarat-the-income-tax-officer-ward-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-78-rjt-2013-14-sadaria-pankajbhai-mahadevbhai-l-h-of-late-shri-sadaria-mahadevbhai-khodabhai-morbi-the-income-tax-office-ward-5-3-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-175-rjt-2016-14-the-sub-registrar-sub-registrar-office-dasada-rajkot-gujarat-the-income-tax-officer-tds-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-915-chandi-2016-14-m-s-mangal-rice-mills-kurukshetra-addl-cit-kurukshetra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-chandi-2015-14-sh-abhay-singh-chautala-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-290-hyd-2016-14-acit-exemptions-hyd-hyderabad-andhra-pradesh-foods-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-hyd-2016-14-dcit-circle-3-1-hyderabad-hyderabad-ncc-power-projects-limited-presently-sembcorp-gayatri-power-limited-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ahd-2015-14-bundy-india-limited-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-17T04:07:32.787Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-458-asr-2016-14-sh-rajesh-joshi-jalandhar-the-income-tax-officer-jalandhar</loc>
               <lastmod>2025-04-17T05:14:39.270Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2669-chny-2016-14-avm-productions-chennai-ito-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2689-chny-2016-14-dcit-chennai-m-s-rmp-infotech-p-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5811-del-2010-14-shekhar-chand-keshiv-huf-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2125-kol-2005-14-ici-india-limited-kolkata-dcit-circle-10-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-103-asr-2014-24-the-income-tax-officer-jammu-m-s-steel-age-sidco-samba</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-752-kol-2014-14-dcit-cir-12-kolkata-kolkata-m-s-hindustan-gums-amp-chemical-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4166-mum-2015-14-chintamani-projects-p-ltd-raigad-jcit-panvel-panvel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5479-mum-2014-14-adit-it-1-2-mumbai-citibank-overseas-investment-corporation-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-ahd-2014-14-chaitanya-education-trust-baroda-the-cit-iii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-421-asr-2016-14-sh-gurdhian-singh-jalandhar-the-assistant-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-ahd-2012-14-shri-anil-yashpal-khosla-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-mum-2015-14-meena-vaswani-mumbai-acit-26-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7591-mum-2013-14-sonata-realty-p-ltd-mumbai-acit-cc-38-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5237-mum-2016-14-visual-citi-signs-amp-displays-pvt-ltd-mumbai-ito-ward-7-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5186-del-2012-14-solar-turbines-international-co-singapore-adit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6225-del-2014-14-acit-new-delhi-m-s-victory-structures-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6230-del-2014-14-acit-new-delhi-m-s-victory-dwellings-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-del-2013-14-mr-jailly-goraya-khatima-ito-khatima</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-del-2014-14-ito-new-delhi-m-s-s-r-s-enviro-systems-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-mum-2014-14-col-amarjit-d-nagi-mumbai-asst-cit-cir-20</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6468-mum-2014-14-nagpur-power-amp-industries-ltd-mumbai-dcit-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5808-mum-2013-14-nagpur-power-amp-industries-ltd-mumbai-dcit-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-mum-2014-14-sunbell-alloys-of-india-p-ltd-thane-dcit-9-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4321-mum-2012-14-trimurti-polymers-mumbai-addl-cit-rg-17-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2996-mum-2010-14-nadir-a-modi-mumbai-jt-cit-11-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-825-mum-2015-14-dcit-2-3-2-mumbai-srs-pharmaceuticals-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7432-mum-2014-14-gsb-capital-markets-ltd-mumbai-ito-tds-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3648-mum-2013-14-dcit-7-2-mumbai-shree-radhey-software-solution-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-425-ahd-2013-16-shri-pankajbhai-haribhai-patel-ahmedabad-the-acit-central-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-779-ahd-2016-14-m-s-shell-international-b-v-ahmedabad-the-dy-cit-intl-taxn-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-ahd-2013-14-hanumant-construction-pvt-ltd-kolkatta-the-dy-cit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3239-ahd-2015-14-shri-manish-m-chhajed-surat-the-income-tax-officer-ward-3-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-ahd-2013-14-shri-piyushkumar-balkrushna-acharya-mehsana-the-acit-cent-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-748-ahd-2014-14-the-ladol-vividh-karyakari-sahakari-mandli-ltd-mehsana-the-income-tax-officer-patan-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ahd-2013-14-express-hotels-pvt-ltd-baroda-the-dy-cit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-442-ahd-2010-14-the-dcit-circle-1-2-baroda-m-s-india-medtronics-pvt-ltd-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-204-ahd-2016-24-shri-paresh-jaysukhlal-shah-vapi-the-income-tax-officer-ward-2-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-158-ahd-2014-24-m-s-vse-stock-services-ltd-baroda-asstt-commissioner-of-income-tax-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-309-viz-2015-14-shri-k-venkata-reddy-visakhapatnam-the-i-t-o-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-538-viz-2014-14-medapati-bhasakar-rao-tanuku-the-ito-amalapuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-336-coch-2016-14-m-s-kodakkad-service-co-op-bank-ltd-kasargode-the-ito-tds-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-361-coch-2012-14-the-ramanthali-service-co-op-bank-ltd-kannur-ito-kannur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-coch-2016-14-the-ito-tirur-m-s-the-vengara-service-co-op-rural-bank-ltd-malappuram</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-coch-2011-14-cee-pee-marble-amp-granites-malappuram-ito-tirur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-coch-2017-24-the-ito-cochin-sri-joseph-philip-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-109-coch-2016-24-m-s-kizhathadiyor-service-co-op-bank-ltd-pala-the-ito-kottayam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-16-coch-2017-24-the-ito-cochin-sri-joseph-philip-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-138-coch-2016-24-sri-p-gopalakrishnan-alias-dileep-aluva-the-acit-aluva</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-mum-2015-14-hemal-d-shah-mumbai-dcit-25-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6870-mum-2013-14-ito-tds-ltu-mumbai-reliance-industreis-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-mum-2013-14-ddit-it-3-2-mumbai-e-bay-international-ag-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2406-del-2014-14-m-s-shape-builders-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ctk-2014-14-natbar-nath-koraput-ito-jeypore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-viz-2013-14-the-district-co-op-central-bank-ltd-kakinada-the-ito-ward-2-kakinada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4419-mum-2013-14-sanjay-g-vadodaria-mumbai-ito-25-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3194-mum-2011-14-ito-24-3-4-mumbai-renuka-ajay-maru-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3315-chny-2016-14-dcit-chennai-lister-technologies-private-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-63-ahd-2014-23-suzlon-energy-ltd-ahmedabad-the-adit-intl-taxn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5936-del-2016-14-sh-vikas-kapoor-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-546-asr-2016-14-m-s-the-rural-education-welfare-society-s-b-s-nagar-commissioner-of-income-tax-exemption-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2176-ahd-2012-14-shri-krishan-b-agarwal-gandhidham-the-income-tax-officer-ward-7-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3030-chny-2016-14-m-s-tirunelveli-a-c-a-chits-p-ltd-chennai-ito-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3029-chny-2016-14-m-s-tirunelveli-a-c-a-chits-p-ltd-chennai-ito-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-242-del-2013-23-sh-ramesh-batta-dehradun-dcit-dehradun</loc>
               <lastmod>2025-07-10T12:05:38.462Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-350-mum-2016-24-global-wool-alliance-p-ltd-asst-cit-cir-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1860-pun-2016-14-dattakala-shikshan-sanstha-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-pun-2013-14-girdharilal-madhyan-ahmednagar-dcit-central-circle-2-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-pun-2016-14-atharv-enterprise-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2890-pun-2016-14-shagun-casting-pvt-ltd-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2808-pun-2016-14-laxmi-civil-engineering-services-private-limited-kolhapur-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-37-mum-2011-16-dcit-22-3-navi-mumbai-baban-dashrath-hande-amp-co-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-292-mum-2014-14-ito-16-2-4-mumbai-surya-gems-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-373-ahd-2009-24-brodweld-pvt-ltd-baroda-the-dy-cit-baroda-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-ahd-2013-14-zohrabibi-e-dalal-ahmedabad-the-adit-intl-taxn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2708-ahd-2013-14-sajid-ebrahim-dalal-ahmedabad-the-adit-intl-taxn-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-611-ahd-2011-14-m-s-harmony-associates-baroda-the-dy-cit-circle-2-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2995-ahd-2013-14-the-ito-ward-4-3-ahmedabad-fusion-informatics-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2272-ahd-2013-14-smt-neelam-shukla-mumbai-the-acit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-ahd-2013-14-shri-amit-vanubhai-mehta-mumbai-the-income-tax-officer-ward-6-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-953-ahd-2013-14-the-dcit-circle-10-ahmedabad-shri-manoj-b-vadodaria-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-931-ahd-2013-14-the-dcit-circle-8-surat-shri-ashokbhai-haribhai-gajera-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-ahd-2013-14-smt-pooja-sanjay-todi-surat-the-dy-cit-circle-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-313-ahd-2011-16-shri-vikas-a-shah-ahmedabad-the-dy-cit-cent-circle-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-504-ahd-2012-16-the-acit-central-circle-2-1-ahmedabad-shri-firoz-yusufbhai-kaliwala-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-447-ahd-2012-16-shri-firoz-yusufbhai-kaliwala-bhavnagar-the-acit-cent-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-316-ahd-2013-16-the-acit-central-circle-1-baroda-smt-harshaben-a-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-246-ahd-2013-16-multivision-infotech-pvt-ltd-ahmedabad-the-acit-cent-circle-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-366-ahd-2011-16-the-acit-central-circle-2-4-ahmedabad-millennium-park-holdings-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-ahd-2013-14-m-s-parshwa-corporation-nadiad-the-acit-central-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-ahd-2012-14-the-ito-ward-5-2-ahmedabad-om-land-reality-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-ahd-2013-14-shri-rakeshbhai-g-patel-prop-g-dalabhai-carriers-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-ahd-2013-14-the-acit-bharuch-circle-bharuch-m-s-ravi-builders-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3830-mum-2009-14-dhanraj-mills-p-ltd-mumbai-acit-osd-ii-cen-rg-7-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-460-mum-2014-14-dilip-shah-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-459-mum-2014-14-dilip-shah-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-453-mum-2014-14-dilip-shah-mumbai-dcit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-mum-2011-14-doubledot-finance-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3478-mum-2015-14-asst-cit-21-3-mumbai-ram-textiles-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ahd-2014-14-dholu-construction-amp-projects-ltd-ahmedabad-the-dcit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-ahd-2013-14-shri-navin-shantilal-patel-huf-anand-the-cit-ii-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-ahd-2011-14-laser-mark-surat-the-dy-cit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-778-jpr-2016-14-vijay-industries-alwar-acit-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-198-jpr-2013-14-dcit-jaipur-ram-babu-gupta-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-jpr-2017-14-bajargan-traders-jaipur-acit-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-jpr-2016-14-the-alwar-central-co-operative-bank-ltd-alwar-acit-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-jpr-2016-14-tirupati-college-of-technical-education-society-jaipur-cit-exemptions-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-chny-2010-14-acit-chennai-m-s-sterlite-industries-india-ltd-tuticorin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-318-chny-2008-14-acit-chennai-m-s-sterlite-industries-india-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-86-chny-2008-14-m-s-sterlite-industries-india-ltd-tuticorin-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-204-rjt-2013-14-sureshbhai-makanshi-gadesha-rajkot-gujarat-the-income-tax-officer-ward-5-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-310-rjt-2014-14-m-s-vansiro-construction-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-rjt-2014-14-manoj-ganpatrai-joshi-mangrol-rajkot-gujarat-the-income-tax-officer-ward-2-1-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-95-ahd-2014-23-siddharth-steel-co-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2025-04-17T00:42:32.821Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ahd-2014-14-the-dcit-osd-1-circle-4-ahmedabad-m-h-mills-amp-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-bang-2016-14-ub-infrastructure-projects-limited-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2658-pun-2016-14-kush-properties-amp-developers-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T21:56:03.372Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-ahd-2013-14-m-s-gopinath-construction-baroda-the-income-tax-officer-ward-5-3-baroda</loc>
               <lastmod>2025-04-13T09:21:01.361Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8372-mum-2004-14-the-dy-cit-cir-1-1-mumbai-m-s-aegis-logistics-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:42:07.506Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-jpr-2016-14-acit-jaipur-rajasthan-state-bevrages-corporation-ltd-jaipur</loc>
               <lastmod>2025-04-22T04:08:40.287Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-239-jpr-2015-14-kamal-singh-khatana-kotputli-jcit-alwar</loc>
               <lastmod>2025-04-22T04:15:37.850Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3110-ahd-2013-14-the-ito-ward-3-4-petlad-smt-rupalben-hitulbhai-patel-borsad</loc>
               <lastmod>2025-04-21T08:36:38.956Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-kol-2014-14-acit-cen-cir-vi-kolkata-kolkata-sri-binit-agarwal-kolkata</loc>
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