<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-mum-2017-14-dcit-cc-7-3-mumbai-benzoin-traders-amp-agencies-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:29:54.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-mum-2017-14-dcit-cc-7-3-mumbai-benzoin-traders-amp-agencies-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:29:54.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2598-mum-2017-14-ito-2-1-1-mumbai-balkan-chemicals-p-ltd-dombivali</loc>
               <lastmod>2025-04-21T00:29:52.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4723-del-2013-14-dcit-new-delhi-m-s-vodafone-mobile-services-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:47.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-kol-2015-14-acit-cir-1-jalpaiguri-jalpaiguri-the-jalpaiguri-central-co-operative-bank-ltd-jalpaiguri</loc>
               <lastmod>2025-04-13T21:35:07.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-kol-2009-14-dcit-circle-3-kolkata-m-s-the-peerless-general-finance-amp-investment-co-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:56:02.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5016-del-2011-14-rajesh-kumar-prop-karnal-ito-karnal</loc>
               <lastmod>2025-04-21T22:15:40.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3867-del-2014-14-dcit-new-delhi-m-s-ferrous-infrastructure-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-15T15:42:20.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-del-2013-14-ito-new-delhi-sh-chander-shekhar-noida</loc>
               <lastmod>2025-04-15T15:42:21.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-mum-2013-14-shree-sai-construction-mumbai-asst-cit-23-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3796-mum-2015-14-navin-singh-mumbai-dcit-22-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-241-del-2014-23-sh-harinder-dhingra-gurgaon-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:18.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2065-pun-2016-14-yogesh-shivajirao-patil-jalna-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-pun-2014-14-dr-ramesh-k-sonawane-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-pun-2014-14-vijay-kumar-bhagchandji-lodha-malegaon-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-pun-2014-14-m-s-cranedge-india-pvt-ltd-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pun-2017-14-income-tax-officer-sunil-sahadeo-nikam-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2032-pun-2013-14-suresh-pandit-borale-jalgaon-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-pun-2014-14-b-r-agarwal-huf-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-pun-2013-14-acit-pune-vandana-a-sarawgi-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-pun-2014-14-ramrao-tukaram-patil-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-pun-2014-14-income-tax-officer-sunderpuriya-steel-amp-roller-flour-mills-pvt-ltd-jalgaon</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-pun-2013-14-mr-nandkumar-amolchand-bafna-pune-dcit-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-853-pun-2017-14-ravindra-bhaskar-deshmukh-raigad-deputy-commissioner-of-income-tax-panvel</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-pun-2014-14-b-r-agarwal-huf-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-pun-2016-14-anil-murlidhar-deshmukh-nashik-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-pun-2015-14-assistant-commissioner-of-income-tax-m-s-m-b-sugar-amp-pharmaceuticals-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1861-pun-2014-14-kohinoor-development-corporation-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2084-chny-2013-14-acit-chennai-m-s-s-amp-p-foundation-p-ltd-chennai</loc>
               <lastmod>2025-04-12T14:42:08.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-chny-2014-14-info-drive-software-limited-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T14:49:00.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-pun-2014-14-ashoka-infrastructure-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:14:06.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-mum-2015-14-ito-2-1-2-mumbai-aplana-samir-chinai-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5610-mum-2013-14-kintu-kishore-bajaj-mumbai-acit-9-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4642-del-2014-14-m-s-micromax-informatics-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T13:28:19.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-rjt-2014-14-the-ito-ward-1-2-rajkot-gujarat-udhyog-bharti-gondal</loc>
               <lastmod>2025-04-14T18:14:00.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-rjt-2013-14-shri-sachin-k-meghani-rajkot-gujarat-the-joint-comissioner-of-income-tax-osd-central-circle-2-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:00.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-828-jpr-2016-14-acit-ajmer-devendra-kumar-choudhary-bhilwara</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-jpr-2017-24-pradeep-brahmwar-ajmer-ito-ajmer</loc>
               <lastmod>2025-05-21T09:47:29.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-jpr-2016-14-rajasthan-housing-board-jaipur-acit-exemption-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-jpr-2012-14-m-s-arihant-enterprises-jaipur-dcit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-jpr-2017-14-acit-jaipur-shri-kalyan-buildmart-pvt-ltd-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-jpr-2017-14-apm-industries-ltd-jaipur-acit-alwar</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-jpr-2014-14-acit-kota-mangalam-cement-ltd-kota</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-jpr-2014-14-mangalam-cement-ltd-jaipur-jcit-kota</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-pun-2015-14-demag-cranes-amp-components-india-p-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-pun-2015-14-nilesh-bajirao-chavan-pune-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-pun-2015-14-bansilal-ramnath-agarwal-charitable-trust-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-pun-2014-14-shri-mukund-bhavan-trust-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-pun-2015-14-m-s-dangat-brothers-developers-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-pun-2013-14-smt-vaishali-prashant-khedkar-nashik-ito-ward-1-3-nashik</loc>
               <lastmod>2025-06-05T13:57:13.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-30-pun-2015-23-ubisoft-entertainment-india-pvt-ltd-pune-deputy-commisisoner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-jpr-2016-14-hari-shankar-kanchal-jaipur-ito-tonk</loc>
               <lastmod>2025-04-22T06:30:13.966Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-kol-2017-14-shri-gobindo-chatterjee-kolkata-ito-ward-50-3-kolkata-kolkata</loc>
               <lastmod>2024-10-10T01:18:57.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-hyd-2016-14-modi-builders-amp-realtors-pvt-ltd-hyd-hyderabad-ito-ward-16-1-hyderabad-hyderabad</loc>
               <lastmod>2024-10-10T01:22:41.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5508-del-2014-14-ms-seema-verma-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-10T01:22:41.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5530-del-2014-14-dcit-new-delhi-m-s-hitz-fm-radio-india-pvt-ltd-new-delhi</loc>
               <lastmod>2024-10-10T01:22:41.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5650-del-2013-14-sukhi-india-pvt-ltd-new-delhi-jcit-osd-new-delhi</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-del-2014-14-m-s-savvy-homes-pvt-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-bang-2017-14-m-s-curram-software-international-private-limited-bangalore-income-tax-officer-bangalore</loc>
               <lastmod>2024-10-10T01:34:09.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-bang-2016-14-asst-c-i-t-bangalore-m-s-m-n-dastur-amp-co-pvt-ltd-bangalore</loc>
               <lastmod>2024-10-10T01:34:09.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-ahd-2014-14-shri-jitendra-b-patel-ahmedabad-the-income-tax-officer-ward-3-3-petlad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-ahd-2014-14-the-ito-ward-3-3-anand-shri-jitendra-bhailalbhai-patel-anand</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-ahd-2014-14-pooja-proteins-pvt-ltd-mehsana-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-ahd-2009-14-the-dcit-circle-5-ahmedabad-shri-hiren-karsanbhai-patel-ahmedabad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-pun-2012-14-weikfield-products-co-i-p-ltd-pune-acit-pune</loc>
               <lastmod>2024-10-10T01:11:26.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-139-ahd-2014-16-the-income-tax-officer-ward-1-1-ahmedabad-aqua-water-tech-i-pvt-ltd-ahmedabad</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-rjt-2016-16-shri-manubhai-maganlal-mehta-rajkot-gujarat-the-assistant-commr-income-tax-cir-2-1-rajkot-gujarat</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-chandi-2017-14-sh-atul-gupta-baddi-income-tax-officer-solan</loc>
               <lastmod>2025-04-14T06:56:04.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-mum-2012-14-shirish-poonglia-mumbai-jtcit-rg-16-3-mumbai</loc>
               <lastmod>2025-04-18T22:08:12.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-pun-2013-14-assistant-commissioner-of-income-tax-sandvik-asia-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T16:00:19.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-del-2017-14-sh-amit-gupta-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-19T11:00:49.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-kol-2014-14-m-s-andrew-yule-amp-co-ltd-kolkata-acit-cir-4-kolkata-kolkata</loc>
               <lastmod>2025-04-13T18:49:00.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4158-del-2014-14-acit-new-delhi-m-s-bhushan-energy-ltd-new-delhi</loc>
               <lastmod>2025-04-21T22:22:37.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-2015-14-dr-dipti-d-patel-surat-the-dy-cit-circle-3-surat</loc>
               <lastmod>2025-04-13T11:00:09.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-chandi-2017-14-m-s-city-clinic-pvt-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-04-17T21:49:40.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-chandi-2017-14-m-s-triveni-knits-ludhiana-income-tax-officer-ludhiana</loc>
               <lastmod>2025-04-17T21:49:40.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-chandi-2016-14-shri-ramesh-kumar-singla-ambala-city-ito-ambala</loc>
               <lastmod>2025-04-17T21:49:40.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-chandi-2017-14-m-s-jamyang-choling-institute-dharamashala-ito-dharamashala</loc>
               <lastmod>2025-04-17T21:49:40.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-del-2017-14-mr-naresh-kumar-mahajan-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T04:35:51.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2939-del-2013-14-late-sh-prem-singh-through-l-h-rajesh-kumar-haridwar-ito-roorkee</loc>
               <lastmod>2025-04-21T22:29:44.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-del-2010-14-m-s-nobo-shoe-co-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:57:43.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2171-kol-2014-14-dcit-circle-7-1-kolkata-kolkata-shri-vivek-mundra-kolkata</loc>
               <lastmod>2025-04-19T15:01:04.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-kol-2014-14-dcit-circle-33-kolkata-kolkata-m-s-india-docking-amp-engineering-co-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-kol-2014-14-dcit-cir-6-kolkata-kolkata-m-s-gkk-capital-markets-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-kol-2015-14-m-s-reward-tie-up-pvt-ltd-kolkata-dcit-cc-x-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5087-del-2016-14-panchsheel-buildtech-pvt-ltd-noida-dcit-ghaziabad</loc>
               <lastmod>2025-04-15T20:14:27.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2585-del-2012-14-acit-new-delhi-m-s-globus-spirits-ltd-new-delhi</loc>
               <lastmod>2025-04-15T20:14:28.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-kol-2014-14-dcit-circle-6-kolkata-kolkata-m-s-kredent-brokerage-services-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T23:14:00.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2276-kol-2014-14-century-enka-limited-panagarh-dcit-circle-6-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:07:06.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-mum-2017-14-nrc-classic-trade-link-p-ltd-mumbai-ito-wd-13-1-1</loc>
               <lastmod>2022-04-07T06:20:14.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-mum-2017-14-paxchem-ltd-mumbai-ito-wd-7-3-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-mum-2017-14-ambika-transport-services-p-ltd-mumbai-dcit-cir-4-1-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-mum-2017-14-meera-enterprises-navi-mumbai-ito-28-2-2-navi-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-mum-2017-14-vipul-c-mehta-mumbai-ito-27-3-5-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3918-mum-2016-14-acit-10-2-1-mumbai-litura-electrical-technologies-p-ltd-mumbai</loc>
               <lastmod>2022-04-07T06:20:17.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2938-del-2011-14-m-s-ssipl-retail-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2022-04-07T06:20:09.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-del-2017-14-ihg-it-services-india-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2022-04-07T06:20:09.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5122-del-2010-14-m-s-yum-restaurants-india-private-limited-gurgaon-ito-new-delhi</loc>
               <lastmod>2022-04-07T06:20:09.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6111-mum-2011-14-prescy-menezes-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-mum-2017-14-navin-hiranandani-karmiani-mumbai-ito-24-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-mum-2017-14-chandrakant-t-goradia-mumbai-ito-25-2-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-mum-2016-14-indokem-ltd-mumbai-ito-6-1-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-mum-2015-14-reliance-infrastructure-ltd-mumbai-addl-cit-rg-10-1-now-dcit-cir-14-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:12.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7320-mum-2016-14-devang-s-mehta-mumbai-ito-18-1-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:12.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ctk-2016-14-manoranjan-patra-bhubaneswar-ito-ward-4-1-bhubaneswar</loc>
               <lastmod>2022-04-07T06:20:09.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-del-2017-14-sh-nanak-chand-ghaziabad-ito-hapur</loc>
               <lastmod>2025-04-18T12:08:19.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-del-2017-14-dr-naresh-chand-sharma-ghaziabad-ito-bulandshahr</loc>
               <lastmod>2025-04-18T12:08:18.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-del-2017-14-shri-mohan-chandra-dalakoti-new-delhi-ito-haldwani</loc>
               <lastmod>2025-04-18T12:08:18.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-del-2017-14-m-s-krishna-jewellers-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T12:08:18.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-kol-2014-23-subrata-banik-kolkata-dcit-cen-cir-ii-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:22:06.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-asr-2016-14-m-s-subhash-chander-sewa-devi-amritsar-the-income-tax-officer-3-4-amritsar</loc>
               <lastmod>2025-04-17T04:49:31.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-jpr-2016-14-munna-lal-sharma-jaipur-ito-bharatpur</loc>
               <lastmod>2025-04-22T05:01:43.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-jpr-2017-14-branch-manager-state-bank-of-bikaner-amp-jaipur-jhalawar-jdit-i-amp-ci-jaipur</loc>
               <lastmod>2025-04-22T05:01:42.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-jpr-2016-14-ito-jaipur-the-controller-finance-jaipur</loc>
               <lastmod>2025-04-22T05:01:42.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-del-2017-14-lamba-bricks-pvt-ltd-bhiwani-acit-bhiwani</loc>
               <lastmod>2025-04-21T22:29:44.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-del-2017-14-lamba-bricks-pvt-ltd-bhiwani-acit-bhiwani</loc>
               <lastmod>2025-04-21T22:29:44.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-chny-2016-14-tvs-shriram-growth-fund-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T17:14:02.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-chny-2017-14-mira-textiles-amp-industries-india-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T15:14:02.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-chny-2016-14-m-s-kal-airways-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T15:14:03.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-chny-2016-14-meena-kumari-mohnot-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3484-chny-2016-14-c-kalyanam-amp-co-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T16:42:00.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:02.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:02.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-mum-2013-14-ito-6-1-3-mumbai-blue-foods-p-ltd-mumbai</loc>
               <lastmod>2025-04-17T11:14:41.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-hyd-2015-14-vivimed-labs-limited-hyd-hyderabad-dcit-circle-17-2-hyd-hyderabad</loc>
               <lastmod>2025-04-14T11:56:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-hyd-2014-14-income-tax-officer-ward-1-suryapet-m-s-sai-sri-constructions-kodad</loc>
               <lastmod>2025-04-19T03:28:51.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2494-mum-2014-14-victoria-systems-p-ltd-mumbai-ito-wd-10-1-4-mumbai</loc>
               <lastmod>2025-04-18T22:49:56.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7316-mum-2012-14-sujata-surendra-khandekar-mumbai-ito-16-2-4-mumbai</loc>
               <lastmod>2025-04-12T20:56:06.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-chny-2016-14-m-s-kalai-constructions-pvt-ltd-chennai-acit-erode</loc>
               <lastmod>2025-04-12T10:35:04.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-chny-2015-14-indian-stitches-pvt-ltd-tiruppur-acit-tiruppur</loc>
               <lastmod>2025-04-12T10:35:00.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-kol-2017-24-bmc-electroplast-pvt-limited-kolkata-acit-cir-2-kolkata-kolkata</loc>
               <lastmod>2025-04-16T18:35:36.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-mum-2015-14-asst-cit-cir-6-2-1-mumbai-depuy-medical-p-ltd-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-mum-2017-14-reliance-enterprises-ambernath-jt-cit-rg-2-kalyan</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1835-mum-2017-14-essel-corporate-resources-p-ltd-mumbai-dcit-rg-6-3-2-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6747-mum-2004-14-acit-rg-7-2-mumbai-m-s-supreme-telecommunications-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:42:58.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3943-mum-2004-14-the-dy-citrg-7-2-m-s-supreme-telecommunication-p-ltd</loc>
               <lastmod>2025-04-19T22:42:58.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-mum-2017-14-dr-vivek-g-bhartu-mumbai-ito-wd-8-3-3-mumbai</loc>
               <lastmod>2025-04-20T12:50:21.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-mum-2017-14-yusuf-h-deesawala-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-04-20T12:50:21.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-mum-2017-14-scrubex-abrasives-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-04-20T12:50:21.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7655-mum-2016-14-hiralal-c-sharma-ambernath-ito-wd-2-1-kalyan</loc>
               <lastmod>2025-04-20T12:50:21.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3143-del-2016-14-shri-sant-lal-aggarwal-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:49:48.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-chny-2017-14-acit-coimbatore-gvg-paper-mills-limited-udamalpet</loc>
               <lastmod>2025-04-12T13:21:01.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-chny-2016-14-ito-tiruppur-cibi-internatiional-tiruppur</loc>
               <lastmod>2025-04-12T11:00:06.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3306-chny-2016-14-dr-a-ezhil-malar-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T11:00:08.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-chny-2016-14-m-s-academy-of-higher-education-trichy-ito-trichy</loc>
               <lastmod>2025-04-12T13:49:06.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-chny-2016-14-dcit-tiruppur-sri-priyalakshmi-spinners-pvt-ltd-tiruppur</loc>
               <lastmod>2025-04-12T11:42:00.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2240-chny-2015-14-sri-prialakshmi-spinners-p-ltd-chennai-acit-coimbatore</loc>
               <lastmod>2025-04-12T11:42:00.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-pun-2015-14-jagatsingh-pratapsingh-jadhav-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-pun-2016-14-yamuna-m-walve-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-mum-2017-14-siroya-developers-mumbai-ito-17-3-3-mumbai</loc>
               <lastmod>2025-04-20T12:29:23.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-86-chny-2017-24-k-shyamala-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:21:03.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-108-chny-2017-24-s-amp-s-goods-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-13T05:21:03.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-109-chny-2017-24-v-nandagopal-naidu-dindigul-ito-dindigul</loc>
               <lastmod>2025-04-13T05:14:08.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-del-2017-14-sandeep-garg-hisar-ito-hisar</loc>
               <lastmod>2025-04-18T04:35:47.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-del-2017-14-subhash-chand-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:48.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-del-2017-14-ashok-kumar-singh-moradabad-ito-moradabad</loc>
               <lastmod>2025-04-18T04:35:48.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-del-2017-14-vikas-kumar-shamli-ito-ii-shamli</loc>
               <lastmod>2025-04-18T04:35:48.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4104-del-2016-14-shri-balwant-singh-haryana-acit-haryana</loc>
               <lastmod>2025-04-18T04:35:49.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-225-del-2015-23-m-s-richa-holdings-ltd-faridabad-dcit-faridabad</loc>
               <lastmod>2025-04-18T04:35:50.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-hyd-2016-14-suttari-rekha-lr-of-m-ramachandramma-hyd-hyderabad-ito-ward-1-karimnagar-karimnagar</loc>
               <lastmod>2025-04-19T09:14:50.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3166-chny-2016-14-the-coimbatore-co-operative-housing-society-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-04-12T06:35:10.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-ahd-2012-14-the-ito-ward-1-2-ahmedabad-m-s-bajaj-foods-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T11:42:07.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-chny-2016-14-easun-reyrolle-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:14:05.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-chny-2016-14-shriram-credit-co-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:07:07.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-chny-2016-14-kone-elevators-india-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:07:08.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-chny-2016-14-m-s-kone-elevators-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:07:09.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4998-mum-2012-14-kapil-kailash-suneja-mumbai-acit-cir-10-2-mumbai</loc>
               <lastmod>2025-04-21T12:43:52.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1540-hyd-2016-14-g-j-multiclave-india-private-limited-hyderabad-hyderabad-ito-ward-2-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-17T08:00:42.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8554-mum-2011-14-prism-cement-ltd-mumbai-asst-cit-cen-cir-34-mumbai</loc>
               <lastmod>2025-04-14T14:35:10.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-nag-2013-14-m-s-rachana-constructions-nagpur-assistant-commissioner-of-income-tax-central-circle-2-2-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-nag-2015-14-ito-ward-4-1-nagpur-shri-swapnil-anil-ahirkar-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-nag-2015-14-m-s-berar-finance-ltd-nagpur-joint-cit-range-1-nagpur</loc>
               <lastmod>2025-04-20T02:01:15.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-nag-2014-14-dcit-akola-circle-akola-shri-harmitsingh-bhagwansingh-sethi-nagpur</loc>
               <lastmod>2025-04-20T02:01:15.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-nag-2016-14-dy-c-i-t-central-cir2-2-nagpur-m-s-shree-agrawal-coal-india-pvt-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-nag-2014-14-shri-rajesh-moolchand-dayaramani-nagpur-acit-circle-8-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-84-chny-2017-24-dr-s-sherifunisha-tirunelveli-ito-tirunelveli</loc>
               <lastmod>2025-04-12T19:42:05.176Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3700-mum-2015-14-nirmal-n-kotecha-mumbai-cit-28-mumbai</loc>
               <lastmod>2025-04-13T16:49:06.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-mum-2015-14-dcit-cen-cir-8-3-erstwhile-dcit-cc-46-mumbai-jsw-energy-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:56:03.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-viz-2015-14-sakharai-lakshmi-prasad-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-coch-2016-14-shri-s-sundararajan-palakkad-the-principal-commissioner-of-income-tax-trichur</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-coch-2016-14-the-dcit-thrissur-m-s-kse-ltd-trichur</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3929-mum-2015-14-dcit-tds-1-3-mumbai-larsen-amp-toubro-ltd-e-amp-c-division-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3946-mum-2015-14-larsen-amp-toubro-ltd-mumbai-dcit-tds-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4042-mum-2014-14-excel-crop-care-ltd-mumbai-asst-cit-cen-cir-38-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7079-mum-2013-14-dcit-10-3-mumbai-taj-agro-commodities-p-ltd-navi-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5292-del-2015-14-dcit-new-delhi-m-s-jai-beverage-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-del-2013-14-m-s-malti-builders-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4264-del-2014-14-sh-pradeep-sood-new-delhi-acit-faridabad</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-agr-2016-14-acit-central-circle-agra-shri-praveen-kumar-agra</loc>
               <lastmod>2025-07-25T05:53:52.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-ctk-2017-14-sri-prakash-bhandary-bhubaneswar-ito-ward-3-4-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-ctk-2016-14-manas-kumar-swain-keonjhar-ito-keonjhar-ward-keonjhar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3738-mum-2016-14-vinod-m-patel-mumbai-ito-wd-no-24-3-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2789-mum-2017-14-muktagiri-industrial-corporation-mumbai-ito-32-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-mum-2017-14-vaswani-trust-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-mum-2017-14-dcit-cc-6-2-mumbai-shabinaa-khan-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-del-2013-14-sh-padmanabhan-sivaram-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-mum-2015-14-ito-33-2-2-mumbai-kalpana-khandelwal-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1823-mum-2013-14-saurabh-kothari-mumbai-ito-wd-21-3-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-mum-2013-14-suyash-laboratories-ltd-merged-witgh-aarti-drugs-ltd-mumbai-ito-7-2-4-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4437-mum-2014-14-mohamed-yusuf-trust-mumbai-asst-cit-14-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6629-mum-2013-14-mohanlal-i-modi-mumbai-ito-25-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-mum-2015-14-dcit-4-2-1-mumbai-suresh-k-jajoo-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-mum-2013-14-sarla-agencies-mumbai-acit-cir-17-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2313-mum-2014-14-soham-data-processing-and-finance-p-ltd-mumbai-dcit-7-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-mum-2015-14-dcit-11-2-2-mumbai-soir-jewellery-p-ltd-gujrat</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-chny-2017-24-k-r-jagannathan-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-chny-2017-24-e-i-d-parry-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-chny-2017-24-vgp-video-vision-of-india-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3255-chny-2016-14-mega-city-development-corporation-chennai-acit-osd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-chny-2012-14-jl-builders-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-chny-2017-14-tamil-nadu-small-industries-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3386-chny-2016-14-acit-chennai-nihon-technology-private-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1843-chny-2014-14-dcit-chennai-adyar-gate-hotel-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-778-chny-2013-14-acit-chennai-fl-smidth-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-chny-2017-14-mukunchand-bothra-amp-sons-huf-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-chny-2017-14-a-rajalakshmi-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-hyd-2016-14-acit-circle-1-kurnool-kurnool-t-satyanarayana-kurnool-dist-kurnool</loc>
               <lastmod>2025-07-10T12:20:44.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-hyd-2016-14-ito-ward-1-kurnool-kurnool-syed-abbas-miah-kurnool-kurnool</loc>
               <lastmod>2025-07-10T12:20:44.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-mum-2017-14-mukesh-babulal-shah-mumbai-ito-wd-17-2-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-mum-2017-14-international-book-house-p-ltd-mumbai-ito-wd-2-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-mum-2017-14-sarah-infraprojects-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-mum-2017-14-dholan-kukreja-huf-ulhasnagar-ito-wd-2-1-kalyan</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-pat-2013-14-sri-shankar-lal-khetan-huf-bhagalpur-i-t-o-bhagalpur</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2471-del-2013-14-shri-chandra-swami-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2579-del-2014-14-anika-international-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2954-del-2014-14-sh-ajay-kumar-s-o-man-mohan-dass-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4358-del-2009-14-acit-new-delhi-m-s-canon-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3939-del-2014-14-sri-amitabh-chaturvedi-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-275-ahd-2014-16-shri-suresh-j-patel-surat-the-dy-cit-central-circle-3-surat</loc>
               <lastmod>2025-07-22T09:49:55.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-274-ahd-2014-16-shri-suresh-j-patel-surat-the-dy-cit-central-circle-3-surat</loc>
               <lastmod>2025-07-22T09:49:55.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-272-ahd-2014-16-shri-suresh-j-patel-surat-the-dy-cit-central-circle-3-surat</loc>
               <lastmod>2025-07-22T09:49:55.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-ahd-2016-14-shri-mohanbhai-d-patel-huf-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2073-mum-2013-14-acit-13-2-mumbai-anand-gupta-huf-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-mum-2015-14-buniyad-chemicals-ltd-mumbai-dcit-10-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-hyd-2016-23-ito-ward-1-kurnool-kurnool-syed-abbas-miah-kurnool-hyderabad</loc>
               <lastmod>2025-07-10T12:20:44.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ctk-2015-14-b-amp-a-multiwall-packaging-limited-bhubaneswar-dcit-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ctk-2015-14-sr-breweries-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ctk-2015-14-prahallad-charan-baug-balasore-jcit-balasore</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-ctk-2015-14-gurudayal-singh-keonjhar-acit-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ctk-2015-14-sr-breweries-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-ctk-2014-14-m-s-orissa-sponge-iron-amp-steel-ltd-bhubaneswar-acit-circle-1-1-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-hyd-2016-14-g-j-multiclave-india-pvt-ltd-hyd-hyderabad-dcit-cir-2-3-hyd-hyderabad</loc>
               <lastmod>2025-08-19T17:52:17.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-chandi-2017-14-ito-sirhind-m-s-jai-alloys-mandi-gobindgarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-chandi-2016-14-m-s-swaraj-engines-ltd-mohali-acit-mohali</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ouseph-joy-agricultural-income-tax-alathur-and-deputy-commissioner-department-of-commercial-taxes-palakkad-24958-2015-33522-2016</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arun-sunny-chief-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-1269</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-c-r-building-navanagar-hubballi-and-income-tax-officer-ward-1-sirsi-the-totagars-co-operative-sale-society-sirsi-100066-2016</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/santhigram-service-co-operative-bank-ltd-no-k-280-the-income-tax-officer-non-corporate-ward-ii-and-the-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-6942</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thomas-daniel-the-income-tax-officer-ward-4-thiruvalla-and-the-commissioner-of-income-tax-appeals-kottayam-19971</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-shanthalakshmi-jayaram-the-principal-commissioner-of-income-tax-and-the-assistant-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-104066-2017</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-1-ramniwas-ramjivan-kasat-307-2017</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-central-veer-gems-338-2017</loc>
               <lastmod>2025-09-18T06:50:41.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-chny-2016-23-max-lab-cinemas-and-entertainment-pvt-ltd-ernakulam-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-chny-2017-14-the-villupuram-district-co-op-bank-limited-villupuram-dcit-villupuram</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-chny-2017-14-p-k-mohammed-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-chny-2016-14-yes-amp-yes-hitech-premier-homes-india-private-limited-erode-ito-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-chny-2010-14-skm-egg-products-export-india-limited-erode-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-chny-2010-14-dcit-erode-m-s-skm-egg-products-export-india-limited-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2423-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-chny-2016-14-acit-chennai-m-s-chettinad-logistics-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-824-chny-2017-14-the-lic-employees-co-operative-bank-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-chny-2016-14-m-s-george-maijo-industries-p-ltd-kerala-ito-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7003-mum-2012-14-tam-media-research-p-ltd-mumbai-acit-5-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3262-mum-2015-14-ambuja-cements-ltd-mumbai-cit-ltu-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-mum-2013-14-balaji-infra-projects-ltd-mumbai-acit-2-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-mum-2015-14-vijay-n-mehta-mumbai-asstt-cit-rg-17-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4923-mum-2015-14-fellowship-of-physically-handicapped-mumbai-ddit-e-i-2-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-director-of-income-tax-international-taxation-hyderabad-m-s-vanenberg-facilities-bv-55-2014-71-2014-41469-2015</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-mum-2015-14-star-gold-p-ltd-mumbai-dcit-5-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-mum-2011-16-madhukant-jasumal-bijlani-ulhasnagar-asst-ci-r-2-kalyan-kalyan</loc>
               <lastmod>2025-12-09T12:10:51.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-mum-2011-16-anil-jasumal-bijlani-ulhasnagar-asst-ci-r-2-kalyan-kalyan</loc>
               <lastmod>2025-12-09T12:10:51.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2783-mum-2016-14-golden-computers-pvt-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5963-mum-2011-14-bharat-petroleum-corporation-ltd-mumbai-addl-cit-rg-2-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7498-mum-2014-14-rehab-housing-p-ltd-mumbai-asst-cit-cen-cir-9-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4047-mum-2015-14-marol-nand-dham-udyog-prermesises-co-op-society-ltd-mumbai-addl-cit-cir-rg-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-mum-2015-14-essar-projects-india-ltd-mumbai-asst-cit-5-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4701-mum-2015-14-dcit-it-2-1-1-mumbai-credit-agricole-corporate-and-investment-bank-formerly-calyon-bank-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7652-mum-2014-14-sharad-kumar-saraf-mumbai-asst-cit-20-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5940-mum-2014-14-ambit-capital-p-ltd-mumbai-ito-tds-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-del-2017-14-oriflame-india-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-bang-2016-14-dcit-bangalore-m-s-toshiba-software-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-bang-2016-14-ito-bangalore-st-claret-education-society-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-bang-2016-14-income-tax-officer-bangalore-m-s-vasavi-credit-co-operative-society-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-bang-2017-14-sri-azmath-ulla-bangalore-assistant-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-bang-2013-14-k-muniswamy-reddy-indl-acit</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-hyd-2015-14-acit-circle-15-1-hyd-hyderabad-ap-dairy-development-co-operative-federation-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-hyd-2017-24-jyoti-agarwal-hyderabad-hyderabad-ito-ward-14-5-i-c-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-kol-2017-24-shri-bhikari-charan-pradhan-kolkata-dcit-cir-49-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-112-kol-2016-24-ito-ward-36-2-kolkata-kolkata-shankar-prasad-shaw-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-kol-2013-14-narendra-deo-dube-kolkata-i-t-o-wd-51-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-kol-2013-14-d-d-i-t-e-i-kolkata-kolkata-st-john-apos-s-diocesan-girls-higher-secondary-school-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2486-kol-2013-14-dcit-central-circle-xi-kolkata-kolkata-shri-mayank-daga-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-kol-2013-14-m-s-victor-credit-amp-construction-p-ltd-kolkata-i-t-o-wd-4-4-surat-surat</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-kol-2014-14-m-s-meera-merchandise-pvt-ltd-kolkata-cit-kol-i-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2065-kol-2016-14-amta-social-welfar-society-howrah-cit-exemptions-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-2008</loc>
               <lastmod>2025-12-25T10:06:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adhishree-and-manisha-gaurav-and-dipty-preyasi-and-gul-afshan-naz-the-union-of-india-through-the-secretary-ministry-of-health-govt-of-india-new-delhi-and-the-chairman-central-board-of-secondary-education-education-centre-2-community-centre-preet-vihar-delhi-and-the-secretary-ministry-of-human-resources-development-govt-of-india-new-delhi-and-the-director-general-directorate-general-of-health-services-nirman-bhawan-new-delhi-and-the-principal-secretary-department-of-health-and-family-welfare-govt-of-bihar-new-secretariat-patna-bihar-and-the-chairman-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-the-controller-of-examination-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-medical-council-of-india-pocket-14-sector-8-dwarka-new-delhi-through-its-chairman-and-arvind-choudhary-the-then-controller-of-examination-bceceb-ias-association-building-near-patna-airport-patna-14-and-akbar-kabir-son-of-humayun-kabir-skmc-muzaffarpur-and-rishu-kumar-son-of-pappu-kumar-pandey-skmc-muzaffarpur-and-anil-kumar-yadav-son-of-umesh-yadav-dmc-laheriasarai-and-astha-raj-son-of-raj-kishore-prasad-igims-patna-17708</loc>
               <lastmod>2025-12-25T11:50:19.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-singh-and-sunil-kumar-yadav-and-anil-kumar-and-parivartan-singh-and-veerpal-singh-and-rajkumar-and-deepak-sharma-and-hukam-singh-saini-and-bhupendra-singh-and-peetam-singh-union-of-india-and-chief-commissioner-of-income-tax-and-income-tax-officer-moti-doongri-alwar-and-m-s-symbosis-management-consultants-8820-2017</loc>
               <lastmod>2025-12-25T11:40:18.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-singh-and-sunil-kumar-yadav-and-anil-kumar-and-parivartan-singh-and-veerpal-singh-and-rajkumar-and-deepak-sharma-and-hukam-singh-saini-and-bhupendra-singh-and-peetam-singh-union-of-india-and-chief-commissioner-of-income-tax-and-income-tax-officer-moti-doongri-alwar-and-m-s-symbosis-management-consultants-8820-2017</loc>
               <lastmod>2025-12-25T11:40:18.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-mum-2017-14-rooplaxmi-steel-mumbai-ito-19-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-mum-2017-14-ankur-extrusion-p-ltd-mumbai-ito-12-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7436-mum-2016-14-rose-industries-thane-ito-1-3-kalyan</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4911-mum-2015-14-ito-wd-1-3-kalyan-rose-industries-bhiwandi</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-mum-2011-14-standard-chartered-investments-amp-loans-india-ltd-mumbai-addl-c-i-t-1-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4726-mum-2015-14-acit-32-1-mumbai-hiralal-k-patel-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4488-mum-2014-14-p-k-joshua-navi-mumbai-ito-26-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-mum-2016-14-shrikala-g-patkar-mumbai-pr-cit-29-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4219-mum-2014-14-asst-cit-16-2-mumbai-minestone-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/agasthiya-holdings-private-limited-the-commissioner-of-income-tax-i-1-c-and-the-tax-recovery-officer-income-tax-office-wgc-road-tuticorin-and-the-secretary-commissioner-registration-government-of-tamilnadu-and-the-sub-registrar-joint-i-district-registrar-office-tuticorin-and-j-vivekavathi-and-j-jeyasekar-and-j-sampathkumar-and-j-subramanian-and-j-prakash-and-j-shankar-and-d-kalaiselvi-10885</loc>
               <lastmod>2025-12-25T09:10:18.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-del-2014-14-ashwani-kumar-jain-uttar-pradesh-acit-meerut</loc>
               <lastmod>2026-01-09T09:47:59.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-828-pun-2015-14-hotel-sai-siddhi-pvt-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-pun-2015-14-intervalve-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-pun-2014-14-smt-bharati-j-takalikar-l-h-of-late-shri-jayant-n-takalikar-solapur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-pun-2016-24-assistant-commissioner-of-income-tax-sandvik-asia-mining-amp-construction-tools-india-p-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-chny-2015-14-olympus-elevator-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T14:42:01.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-chny-2017-14-hydromet-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:49:05.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-pun-2014-14-ashoka-infrastructure-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:14:06.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3236-mum-2014-14-rajesh-jesur-nadar-mumbai-ito-26-2-2-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2867-mum-2014-14-rajiv-ahuja-mumbai-jcit-25-2-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3681-mum-2016-14-astrix-properties-p-ltd-mumbai-pr-cit-cen-9-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3959-mum-2016-14-rajesh-p-kapoor-mumbai-ito-7-3-2-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-mum-2011-14-madan-sing-b-bharara-mumbai-acit-wd-8-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2966-mum-2015-14-acit-cc-6-4-mumbai-shantilal-c-sheth-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3629-mum-2015-14-dcit-5-3-2-mumbai-trigent-software-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4569-mum-2013-14-sweet-marketing-i-p-ltd-now-known-as-glb-finvest-p-ltd-mumbai-dcit-cen-cir-20-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-mum-2013-14-acit-23-1-mumbai-shree-sai-construction-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ahd-2012-14-aricon-engineering-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-13T17:07:04.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-ahd-2015-14-the-dcit-circle-1-1-1-ahmedabad-m-s-b-a-research-india-ltd-ahmedabad</loc>
               <lastmod>2025-04-13T11:00:09.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-mum-2016-14-kamal-kishore-rathi-mumbai-asst-cit-cen-cir-31-cen-rg-7-mumbai</loc>
               <lastmod>2025-04-16T09:14:27.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-pun-2009-14-m-s-parmar-properties-pvt-ltd-pune-dcit-cir-4-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-pun-2013-14-mr-nandkumar-amolchand-bafna-pune-dcit-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-pun-2016-14-vijay-dinkar-jadhav-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-653-pun-2016-14-vijay-dinkar-jadhav-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-pun-2016-14-vijay-dinkar-jadhav-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-pun-2015-14-nitin-padmakar-kibe-pune-deputy-commisisoner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-pun-2014-14-income-tax-officer-shri-sunil-laxman-patil-kolhapur</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-pun-2014-14-alfa-laval-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-pun-2014-14-arunodaya-bahuuddashiya-gramin-vikas-sanstha-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-pun-2015-14-k-m-construction-company-latur-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-pun-2015-14-assistant-commissioner-of-income-tax-m-s-synechraon-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-pun-2015-14-assistant-commissioner-of-income-tax-lata-mangeshkar-medical-foundation-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2033-pun-2013-14-suresh-pandit-borale-jalgaon-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-339-chny-2016-24-n-easwaran-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-04-12T11:07:02.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-jpr-2016-14-ito-e-jaipur-yazur-shiksha-samiti-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-jpr-2016-14-bharatpur-royal-family-religiour-amp-ceremonial-trust-jaipur-acit-bharatpur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-jpr-2016-14-maglam-cement-ltd-jaipur-add-cit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-jpr-2016-14-acit-kota-mangalam-cement-ltd-kota</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-jpr-2017-24-nawal-kishore-agarwal-kota-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-ahd-2017-24-shri-utpal-rajendra-barot-ahmedabad-the-income-tax-officer-ward-9-1-ahmedabad</loc>
               <lastmod>2025-04-13T15:49:10.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-kol-2017-14-m-s-jayshree-mineral-marketing-pvt-ltd-kolkata-ito-wd-8-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T01:21:03.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-kol-2014-14-arrow-amenities-pvt-ltd-kolkata-ito-wd-7-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T23:14:00.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-del-2017-14-gap-international-sourcing-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:20:09.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-mum-2017-14-navin-hiranandani-karmiani-mumbai-ito-24-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7398-mum-2016-14-krishna-jewellers-mumbai-ito-32-2-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7293-mum-2016-14-vijay-pandharinath-avhad-dombivali-ito-wd-3-4-kalyan</loc>
               <lastmod>2022-04-07T06:20:12.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-mum-2017-14-ito-e-2-4-mumbai-universal-education-foundation-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7406-mum-2016-14-suaresh-hariram-tikani-ulhasnagar-ito-wd-2-4-kalyan</loc>
               <lastmod>2022-04-07T06:20:15.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7417-mum-2016-14-rajiv-i-gandhi-mumbai-ito-25-3-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3917-mum-2016-14-acit-10-2-1-mumbai-litura-electrical-technologies-p-ltd-mumbai</loc>
               <lastmod>2022-04-07T06:20:17.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-nag-2015-14-acit-circle-1-nagpur-shri-sharan-rampal-nagpur</loc>
               <lastmod>2022-04-07T06:20:18.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1443-mum-2017-14-russi-khambatta-mumbai-ito-17-3-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1799-mum-2017-14-bhavik-kishore-vora-mumbai-ito-26-1-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3904-mum-2016-14-king-metal-works-mumbai-acit-20-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-kol-2014-14-dcit-circle-7-kolkata-kolkata-m-s-east-india-business-centre-p-ltd-kolkata</loc>
               <lastmod>2025-04-21T11:08:41.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-kol-2013-14-metal-box-india-ltd-kolkata-a-c-i-t-cir-11-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:02.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-mum-2017-14-ito-25-2-2-mumbai-bela-suresh-agarwal-mumbai</loc>
               <lastmod>2025-04-21T00:29:52.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-mum-2017-14-kashi-impex-mumbai-ito-wd-32-2-2-mumbai</loc>
               <lastmod>2025-04-21T00:29:53.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3386-del-2016-14-dcit-ghaziabad-shri-alok-garg-ghaziabad</loc>
               <lastmod>2025-04-18T12:08:18.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5501-del-2014-14-dcit-noida-sh-ajay-pande-noida</loc>
               <lastmod>2025-04-18T16:21:53.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3394-del-2009-14-dcit-new-delhi-sh-anil-mahajan-new-delhi</loc>
               <lastmod>2025-04-19T11:00:49.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-jpr-2015-14-girdhari-singh-shekhawat-jaipur-acit-circle-2-jaipur</loc>
               <lastmod>2025-04-22T04:15:39.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-hyd-2016-14-sandeep-agarwal-hyderabad-hyderabad-dcit-circle-16-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:49:54.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-987-hyd-2016-14-vasavi-prosoft-transcription-ltd-hyd-hyderabad-ito-ward-3-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:49:54.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:02.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-hyd-2017-24-dcit-circle-2-2-hyderabad-hyderabad-bharathi-cement-corporation-private-limited-hyd-hyderabad</loc>
               <lastmod>2025-04-19T09:28:50.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-mum-2017-14-ito-7-3-3-mumbai-pillar-craft-exporters-p-ltd-mumbai</loc>
               <lastmod>2025-04-20T12:50:21.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-mum-2017-14-sumangala-machinery-thane-ito-wd-1-4-kalyan</loc>
               <lastmod>2025-04-20T12:50:21.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4888-mum-2011-14-ito-6-2-3-mumbai-karnani-exports-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T16:36:36.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-mum-2007-14-m-s-icici-securities-primary-dealership-ltd-mumbai-addl-cit-rg-3-2-mumbai</loc>
               <lastmod>2025-04-15T11:56:24.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6250-mum-2016-14-ashok-jain-mumbai-acit-cen-cir-38-mumbai</loc>
               <lastmod>2025-04-20T12:29:23.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-rjt-2015-14-the-dy-commr-of-income-tax-tds-circle-rajkot-gujarat-m-s-gujarat-siddhi-cement-ltd-veraval</loc>
               <lastmod>2025-04-14T18:14:00.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7578-mum-2012-14-rameshchandra-chimanlal-shah-jain-derasar-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-21T13:29:33.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6345-mum-2014-14-asst-cit-cen-cir-3-thane-akshar-developers-navi-mumbai</loc>
               <lastmod>2025-04-21T13:08:37.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-chny-2014-14-durairaj-nehru-edwinraj-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:21:03.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2105-chny-2015-14-magick-woods-exports-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-13T05:21:00.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-chny-2016-14-ito-chennai-shri-khemka-sawarmal-chennai</loc>
               <lastmod>2025-04-13T05:21:00.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chny-2016-14-msk-constructions-p-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-13T05:14:09.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4237-mum-2012-14-nuevo-consultancy-services-ltd-formerly-known-as-forbes-infotainment-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-04-17T11:14:41.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-del-2016-14-ito-e-new-delhi-m-s-rising-education-society-new-delhi</loc>
               <lastmod>2025-04-18T12:08:19.953Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-mum-2017-23-trigent-software-ltd-bangalore-dcit-rg-5-3-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-kol-2014-14-dcit-cen-cir-xi-kolkata-kolkata-m-s-plylam-enterprises-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:43:06.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-del-2009-14-m-s-rohit-bal-acit</loc>
               <lastmod>2025-04-21T22:29:44.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2940-del-2013-14-smt-reeta-haridwar-ito-roorkee</loc>
               <lastmod>2025-04-21T22:29:44.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-kol-2014-14-ito-wd-5-3-kolkata-kolkata-m-s-blessing-commercial-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-17T16:42:39.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-hyd-2015-14-dcit-circle-3-2-hyd-hyderabad-state-bank-of-hyderabad-hyd-hyderabad</loc>
               <lastmod>2025-04-19T03:28:50.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-hyd-2016-14-derco-cooling-coils-ltd-sec-bad-secunderabad-ito-ward-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6836-mum-2014-14-dcit-10-1-mumbai-shivshahi-punarvasan-prakal-ltd-mumbai</loc>
               <lastmod>2025-04-12T20:56:06.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-ahd-2016-24-prabhudas-kishordas-tobacco-products-pvt-ltd-ahmedabad-the-additional-commissioner-of-income-tax-range-5-ahmedabad</loc>
               <lastmod>2025-04-21T19:22:27.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-181-ahd-2013-16-shri-rajan-dilipbhai-desai-nadiad-the-dy-cit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-182-ahd-2013-16-shri-rajan-dilipbhai-desai-nadiad-the-dy-cit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-108-ahd-2013-16-shri-bhanwarlal-l-gour-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-242-ahd-2014-16-m-s-padmavati-devlopers-valsad-the-dy-cit-c-c-2-surat</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3142-del-2016-14-m-s-index-securities-amp-research-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:49:48.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3144-del-2016-14-shri-sant-lal-aggarwal-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:49:48.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3141-del-2016-14-m-s-index-securities-amp-research-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:49:48.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3140-del-2016-14-m-s-index-securities-amp-research-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:49:48.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-del-2017-14-ito-muzaffarnagar-m-s-cane-development-council-mansoorpur-muzaffarnagar</loc>
               <lastmod>2025-04-18T19:43:00.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-hyd-2016-14-ito-ward-8-3-hyderabad-hyderabad-prasanth-sai-builders-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:28:55.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-chny-2017-14-ramesh-kumar-bansal-chennai-ait-chennai</loc>
               <lastmod>2025-04-12T10:35:03.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2773-chny-2016-14-m-s-kalai-constructions-pvt-ltd-chennai-acit-erode</loc>
               <lastmod>2025-04-12T10:35:04.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-chny-2017-14-acit-chennai-buzzworks-business-services-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T10:35:01.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3099-chny-2016-14-max-value-promoters-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T10:35:02.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3344-chny-2016-14-continuum-wind-energy-india-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:35:02.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-chny-2017-14-j-krishnan-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:35:00.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-chny-2016-14-kushalraj-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T13:56:00.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6580-del-2016-14-sh-avtar-mohan-bahal-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:50.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-del-2017-14-sanjay-aggarwal-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:47.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-del-2015-14-mr-avinash-sharma-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:48.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-nag-2013-14-shri-karim-kamruddin-malik-nagpur-ito-ward-1-3-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-nag-2014-14-m-s-shree-saibaba-construction-nagpur-cit-iv-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-nag-2012-14-asstt-commissioner-of-income-tax-circle-4-nagpur-shri-nandlal-b-maloo-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-nag-2015-14-mrs-sandhya-dhanorkar-nagpur-acit-circle-6-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-nag-2013-14-shri-rajesh-dayaramani-nagpur-acit-cir-8-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-nag-2014-14-asstt-c-i-t-central-cir-2-3-nagpur-vidharbha-tradelinks-pvt-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-nag-2014-14-asstt-c-i-t-amravati-cir-amravati-bhuwaneshwar-refineries-pvt-ltd-amaravati</loc>
               <lastmod>2025-04-20T02:01:14.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-pun-2016-14-smt-meenakshi-raghunath-chaure-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:11.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-729-pun-2016-14-ramchandra-prabhakar-suryawanshi-latur-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-chny-2017-14-k-suresh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:00:09.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2880-chny-2016-14-m-s-ramco-industries-ltd-chennai-dcit-madurai</loc>
               <lastmod>2025-04-12T15:42:04.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-chny-2016-14-ito-chennai-shema-renny-abraham-chennai</loc>
               <lastmod>2025-04-12T16:42:00.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4810-del-2015-14-smt-laxmi-bhatia-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:43:04.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4726-del-2016-14-smt-laxmi-bhatia-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:43:04.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-pun-2016-24-assistant-commissioner-of-income-tax-shri-danawade-k-shahabuddin</loc>
               <lastmod>2024-10-09T23:03:56.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-ahd-2014-14-shri-sunilkumar-b-handa-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-ahd-2012-14-balaji-formalin-pvt-ltd-gandhinagar-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-ahd-2013-14-j-b-amp-brothers-pvt-ltd-maharashtra-the-acit-cent-circle-1-surat</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ahd-2014-14-satyendra-traders-pvt-ltd-now-known-as-satyendra-packaging-pvt-ltd-anand-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2946-ahd-2011-14-m-s-abhishek-pooja-construction-anand-the-dy-cit-anand-circle-anand</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4415-del-2014-14-acit-new-delhi-m-s-rational-builders-amp-developers-new-delhi</loc>
               <lastmod>2024-10-10T05:48:29.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-mum-2015-14-rajesh-ambalal-shah-mumbai-dcit-3-kalyan</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5368-mum-2016-14-bhavesh-hasmukh-parmar-mumbai-jcit-cir-22-3-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1911-mum-2017-14-vishnu-textiles-trade-p-ltd-mumbai-acit-cen-cir-3-2-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6795-mum-2014-14-priti-raman-sharma-thane-ito-wd-2-4-thane</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-mum-2017-14-empeef-chemicals-p-ltd-mumbai-ito-12-2-2-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1899-mum-2017-14-prvin-d-mehta-mumbai-dcit-rg-25-3-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2124-mum-2017-14-pravin-j-seth-mumbai-ito-32-2-5-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7053-mum-2016-14-ito-13-3-3-mumbai-v-vimla-properties-p-ltd-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4756-mum-2014-14-y-a-mamaji-furnishing-pvt-ltd-mumbai-dcit-cc-36-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-mum-2013-14-starcity-entertainment-p-ltd-mumbai-acit-cc-29-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5163-mum-2015-14-nusi-offshore-training-institute-mumbai-cit-e-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-del-2014-14-ms-sunita-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2330-del-2014-14-m-s-uop-india-private-limited-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-10T01:22:41.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-chandi-2017-14-sh-hardev-singh-ludhiana-ito-khanna</loc>
               <lastmod>2025-04-17T21:49:44.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-chandi-2017-14-sh-didar-singh-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-04-17T21:49:40.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-chandi-2017-14-sh-suresh-kumar-yamunanagar-ito-yamunanagar</loc>
               <lastmod>2025-04-17T21:49:40.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-chandi-2016-14-sh-jagtar-singh-ropar-ito-ropar</loc>
               <lastmod>2025-04-17T21:49:40.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-704-chandi-2017-14-m-s-jamyang-choling-institute-dharamashala-ito-dharamashala</loc>
               <lastmod>2025-04-17T21:49:40.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2352-chny-2016-14-m-s-kone-elevators-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:07:08.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2354-chny-2016-14-m-s-kone-elevators-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:07:09.003Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-chny-2016-14-ford-motor-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T14:28:05.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-chny-2016-14-dcit-chennai-shriram-city-union-finance-co-ltd-chennai</loc>
               <lastmod>2025-04-12T14:28:06.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-chny-2016-14-shriram-city-union-finance-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-chny-2014-14-carborundum-universal-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-chny-2016-14-meena-kumari-mohnot-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2571-chny-2016-14-shr-peddakota-parvateesam-naidu-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T16:21:04.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3220-chny-2016-14-g-balasubramanian-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T11:07:04.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-chny-2017-14-empress-associates-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T11:42:00.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-chny-2017-14-jayem-automotives-private-limited-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-04-12T11:42:01.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-313-del-2011-23-m-s-ashirwad-steels-amp-alloys-p-ltd-muzaffarnagar-acit-muzaffarnagar</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-del-2011-23-m-s-fiit-jee-limited-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-del-2017-14-sh-tajendra-kumar-ghai-new-delhi-ito-1-5-rudrapur</loc>
               <lastmod>2025-04-21T22:36:35.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3875-del-2014-14-m-s-bhushan-energy-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T22:22:37.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-bang-2013-14-abb-ltd-addl-cit</loc>
               <lastmod>2024-10-10T01:34:09.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-pun-2013-14-income-tax-officer-smt-vaishali-prashant-khedkar-nashik</loc>
               <lastmod>2025-06-05T13:57:13.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-pun-2015-14-sachin-naginchand-chordiya-jalgaon-pr-commisisoner-of-income-tax-2</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-pun-2015-14-deputy-commisisoner-of-income-tax-shri-gurumukh-j-sukhwani-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-pun-2015-14-span-overseas-private-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2188-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2191-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2187-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-pun-2017-24-shivaji-r-mohite-kolhapur-assistant-commissioner-of-income-tax-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-mum-2013-14-lloyds-register-quality-assurance-ltd-mumbai-ddit-int-rax-4-1-mumbai</loc>
               <lastmod>2025-04-13T16:56:06.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4351-mum-2016-14-dcit-2-1-1-mumbai-a-t-c-clearing-amp-shipping-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:56:00.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-chny-2017-14-dcit-chennai-add-albatross-properties-private-limited-chennai</loc>
               <lastmod>2025-04-12T06:42:01.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2996-chny-2016-14-smt-prema-dhatri-rao-chennai-jcit-chennai</loc>
               <lastmod>2025-04-12T06:42:02.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4811-mum-2012-14-dilip-s-zaveri-mumbai-ito-14-2-3-mumbai</loc>
               <lastmod>2025-04-13T16:49:00.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7201-mum-2014-14-dcit-8-3-2-mumbai-vighneshwar-airconditioner-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:49:06.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-chny-2016-14-p-s-shekar-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:07:05.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3080-chny-2016-14-dcit-chennai-shriram-insight-share-brokers-ltd-chennai</loc>
               <lastmod>2025-04-12T08:07:07.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chny-2016-14-ito-erode-d-selvamuthukumar-erode</loc>
               <lastmod>2025-04-12T06:14:05.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-chandi-2017-14-m-s-vanser-metallics-chandigarh-dcit-parwanoo</loc>
               <lastmod>2025-04-14T06:56:04.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3436-mum-2015-14-sarah-faisal-hawa-mumbai-acit-21-3-mumbai</loc>
               <lastmod>2025-04-14T14:35:10.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7675-mum-2014-14-syncom-formulations-india-ltd-mumbai-ito-tds-3-3</loc>
               <lastmod>2025-04-14T14:42:04.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3876-mum-2014-14-dcit-10-2-mumbai-sandip-y-shah-mumbai</loc>
               <lastmod>2025-04-14T14:42:05.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4957-mum-2014-14-bikaram-mohanty-mumbai-asst-cit-cen-cir-29-mumbai</loc>
               <lastmod>2025-04-21T12:43:52.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3181-mum-2016-14-glb-finvest-p-ltd-mumbai-acit-cc-20-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-mum-2017-14-jai-sai-traders-thane-ito-wd-2-2-kalyan</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4238-mum-2012-14-nuevo-consultancy-services-ltd-formerly-known-as-forbes-infotainment-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4237-del-2014-14-rose-advertising-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3386-del-2014-14-rakesh-kumar-new-delhi-cit-ghaziabad</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-mum-2015-14-ito-32-3-4-mumbai-shaitansingh-m-rathod-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2855-mum-2016-14-ito-12-2-1-mumbai-drisha-impex-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-mum-2016-14-ito-12-2-1-mumbai-drisha-impex-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-coch-2017-14-sri-joseph-thannikottu-korah-kollam-the-ito-kollam</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-viz-2013-14-the-dcit-circle-2-1-vijayawada-sri-nadella-madhava-rao-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-viz-2012-14-m-s-supraja-apos-s-sandy-lane-bar-amp-restaurant-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-viz-2013-23-koneru-satya-krishna-vijayawada-the-ito-ward-2-3-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-mum-2015-14-elixir-financial-services-p-ltd-mumbai-ito-4-1-4-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4112-mum-2013-14-devendra-k-bidaye-mumbai-ito-19-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-mum-2015-14-dcit-11-2-2-mumbai-supreme-offshore-construction-and-technical-service-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-mum-2014-14-saraswati-menon-mumbai-acit-16-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5066-mum-2009-14-green-valley-home-developers-p-ltd-navi-mumbai-acit-cc-13-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3363-mum-2016-14-rekha-bhupendra-dalal-mumbai-dcit-osd-ii-cen-rg-7-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-mum-2013-14-sunil-t-doshi-mumbai-dcit-cir-24-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-mum-2014-14-shakir-s-ansari-thane-ito-4-4-thane</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-mum-2013-14-space-kraft-interiors-mumbai-ito-22-2-4-navi-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-mum-2013-14-ashwin-m-savani-mumbai-ito-11-1-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2736-mum-2016-14-rise-infinity-foundation-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3043-mum-2015-14-the-thane-district-central-co-op-bank-ltd-thane-acit-cir-3-thane</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-mum-2015-14-namrata-nilesh-mehta-mumbai-ito-16-1-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-chny-2014-14-dcit-chennai-emerald-resilient-tyre-manufactures-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-chny-2013-14-acit-chennai-trademin-internatiional-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-chny-2015-14-acit-chennai-green-house-promoters-p-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-chny-2014-14-thermodyne-technologies-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-chny-2016-14-sical-iron-ore-terminal-mangalore-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-chny-2016-14-t-m-syed-ali-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-chny-2017-14-dcit-chennai-maars-software-international-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-chny-2017-14-mukunchand-bothra-amp-sons-huf-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-chny-2017-14-mukunchand-bothra-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-chny-2017-14-mukunchand-bothra-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3254-chny-2016-14-kakb-developers-chennai-ito-ncw-3-4-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-chny-2016-14-acit-chennai-el-forge-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-chny-2015-14-acit-chennai-green-house-promoters-private-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-chny-2017-14-acit-chennai-tamilnadu-small-idnustries-corporation-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-chny-2017-14-ceebros-hotels-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-chny-2016-14-acit-chennai-eta-karnataka-estates-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-chny-2016-14-m-s-southern-alloy-foundries-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-viz-2016-14-m-s-andey-ranga-rao-amp-co-mogalthur-the-ito-palakol</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-viz-2016-14-the-acit-guntur-m-s-polisetty-somasundaram-guntur</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-viz-2014-14-d-veeradhra-reddy-huf-kakinada-the-dcit-circle-1-kakinada</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-98-chny-2017-24-a-vinod-kumar-reddy-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-86-mum-2017-23-v-vimla-properties-p-ltd-mumbai-ito-13-3-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-73-mum-2017-23-yogesh-thakkar-navi-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4434-mum-2014-14-late-shri-biharilal-u-wadhwa-mumbai-ito-16-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6854-mum-2014-14-neptune-developers-ltd-mumbai-d-cit-10-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-mum-2017-14-ito-21-2-5-mumbai-purandar-taluka-nagari-sahakai-patpedi-maryadit-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ctk-2013-14-dcit-circle-1-2-bhubaneswar-bhubaneswar-m-s-orissa-sponge-iron-and-steel-ltd-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ctk-2014-14-m-s-odisha-state-police-housing-amp-welfare-corporation-ltd-bhubaneswar-cit-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-ctk-2014-14-dcit-circle-1-1-bhubaneswar-bhubaneswar-m-s-maa-baghei-construction-pvt-ltd-khurda</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ctk-2015-14-m-s-jagannath-chaudhury-bhubaneswar-dcit-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ctk-2015-14-acit-tds-bhubaneswar-neelachal-ispat-nigam-limited-jajpur</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-chandi-2016-14-m-s-waryam-steel-castings-pvt-ltd-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-chandi-2017-14-m-s-pgf-limited-chandigarh-acit-tds-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-chandi-2016-14-dcit-ludhiana-m-s-indian-sucrose-limited-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-chandi-2015-14-dcit-chandigarh-m-s-b-l-mehta-construction-pvt-ltd-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ctk-2013-14-m-s-parida-labour-suppliers-khurda-ito-khurda</loc>
               <lastmod>2025-07-29T13:51:18.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ctk-2017-14-m-s-baibhav-properties-pvt-ltd-bhubaneswar-ito-ward-1-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2790-mum-2017-14-ritesh-jain-mumbai-ito-32-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5137-mum-2016-14-parvez-akbarali-ansari-mumbai-ito-15-1-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2383-mum-2017-14-kantaben-chandulal-vohera-mumbai-ito-32-1-2</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-mum-2017-14-veena-suresh-phadke-mumbai-dcit-32-3-5-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2528-del-2014-14-m-s-cincom-systems-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-del-2014-14-dcit-new-delhi-m-s-anant-overseas-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-del-2012-14-m-s-shalimar-enterprises-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5746-mum-2015-14-sterling-oil-resources-ltd-mumbai-dcit-13-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3893-mum-2015-14-mahindra-engineering-amp-chemical-products-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5101-mum-2011-14-rohit-pulp-amp-paper-mills-ltd-now-known-as-citadel-realty-amp-developers-ltd-mumbai-acit-osd-2-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2004-mum-2014-14-dcit-8-1-mumbai-blue-dart-express-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2571-mum-2017-14-sunil-bhabulal-doshi-mumbai-ito-21-2-4-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5158-mum-2011-14-vali-kasim-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-viz-2013-14-the-dcit-central-circle-vijayawada-sri-y-veeranjaneyulu-guntur</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chny-2017-14-the-villupuram-district-co-op-bank-limited-villupuram-dcit-villupuram</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-chny-2016-14-dcit-chennai-m-s-henkel-india-ltd-mumbai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-chny-2011-14-skm-egg-products-export-india-limited-erode-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3362-chny-2016-14-s-gopal-prop-m-s-s-s-jewellery-salem-dcit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-chny-2010-14-dcit-erode-m-s-skm-egg-products-export-india-limited-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-chny-2010-14-m-s-skm-egg-products-export-india-limited-erode-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-chny-2010-14-dcit-erode-m-s-skm-egg-products-export-india-limited-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-828-chny-2010-14-m-s-skm-egg-products-exports-india-limited-chennai-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-chny-2015-14-dcit-chennai-max-lab-cinemas-amp-entertainment-pvt-ltd-ernakulam</loc>
               <lastmod>2025-09-17T13:00:40.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-chny-2015-14-dcit-chennai-max-lab-cinemas-amp-entertainment-pvt-ltd-ernakulam</loc>
               <lastmod>2025-09-17T13:00:40.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2422-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-chny-2017-14-the-lic-employees-co-operative-bank-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3132-chny-2016-14-p-ramesh-kumar-namakkal-acit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-chny-2017-14-acit-chennai-khivraj-automobiles-amp-infrastructure-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-chny-2017-14-rekha-gadhiya-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3037-chny-2016-14-dcit-chatrapatti-m-s-abhinitha-foundation-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-120-chny-2016-23-m-s-jyothy-laboratories-ltd-madurai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-chny-2010-23-m-s-skm-egg-products-export-india-limited-erode-dcit-erode</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kalmeshwar-co-operative-credit-society-the-principal-commissioner-of-income-tax-appeals-belagavi-and-the-income-tax-officer-ward-1-2-belagavi-100059-2016</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-state-beverages-corporation-limited-the-commissioner-of-income-tax-bangalore-4-and-the-deputy-commissioner-of-income-tax-circle-4-1-1-and-state-of-karnataka-through-its-principal-secretary-and-the-commissioner-of-excise-w-p-no-25429-2016</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/popular-traders-the-income-tax-officer-tds-and-the-commissioner-of-income-tax-appeals-and-the-joint-commissioner-of-income-tax-tds-901-2017</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6611-del-2016-14-m-s-indu-arts-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T04:35:50.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2677-chny-2014-14-dcit-chennai-maya-appliances-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-del-2017-14-mrs-kinty-suri-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T22:22:38.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-61-mum-2011-16-deepak-jasumal-bijlani-ulhasnagar-asst-ci-r-2-kalyan-kalyan</loc>
               <lastmod>2025-12-09T12:10:51.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2696-mum-2016-14-archana-d-talati-mumbai-ito-25-3-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4512-mum-2016-14-regrigerated-distributors-p-ltd-mumbai-dcit-2-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2763-mum-2015-14-arch-impex-p-ltd-mumbai-acit-cen-cir-32-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5364-mum-2014-14-dcit-15-1-mumbai-amrita-talwar-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5778-mum-2012-14-mohan-ramchand-lala-mumbai-ito-wd-9-1-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4105-mum-2016-14-rishabh-metal-supply-corporaiton-mumbai-acit-cen-cir-38-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2432-mum-2015-14-ramashray-s-yadav-thane-ito-wd-4-3-thane</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7510-mum-2014-14-rajendrakumar-s-rathod-mumbai-ito-wd-18-1-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3937-mum-2015-14-foresight-holdings-mumbai-dcit-tds-cpc-ghaziabad</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4129-mum-2012-14-kalpana-construcitons-mumbai-dcit-24-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-bang-2017-14-smt-sunandamma-davangere-income-tax-officer-davangere</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-bang-2013-14-k-ramesh-reddy-indl-acit</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-bang-2016-14-shri-sandeep-b-kothari-hubli-joint-commissioner-of-income-tax-hubli</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-bang-2016-14-shri-b-k-badarinath-kolar-income-tax-officer-kolar</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-bang-2013-14-k-govinda-reddy-indl-acit</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-bang-2012-14-mphasis-ltd-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-bang-2013-14-k-muniswamy-reddy-indl-acit</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-bang-2017-24-abb-india-ltd-bangalore-joint-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-singh-and-sunil-kumar-yadav-and-anil-kumar-and-parivartan-singh-and-veerpal-singh-and-rajkumar-and-deepak-sharma-and-hukam-singh-saini-and-bhupendra-singh-and-peetam-singh-union-of-india-and-chief-commissioner-of-income-tax-and-income-tax-officer-moti-doongri-alwar-and-m-s-symbosis-management-consultants-8820-2017</loc>
               <lastmod>2025-12-25T11:40:18.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-premarajan-proprietor-the-assistant-provident-fund-commissioner-office-in-charge-employees-provident-fund-organisation-sub-regional-office-kannur-and-employees-provident-fund-organisation-ministry-of-labour-government-of-india-new-delhi-and-the-provident-fund-appellate-tribunal-new-delhi-23164</loc>
               <lastmod>2025-12-25T10:00:24.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adhishree-and-manisha-gaurav-and-dipty-preyasi-and-gul-afshan-naz-the-union-of-india-through-the-secretary-ministry-of-health-govt-of-india-new-delhi-and-the-chairman-central-board-of-secondary-education-education-centre-2-community-centre-preet-vihar-delhi-and-the-secretary-ministry-of-human-resources-development-govt-of-india-new-delhi-and-the-director-general-directorate-general-of-health-services-nirman-bhawan-new-delhi-and-the-principal-secretary-department-of-health-and-family-welfare-govt-of-bihar-new-secretariat-patna-bihar-and-the-chairman-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-the-controller-of-examination-bihar-combines-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-medical-council-of-india-pocket-14-sector-8-dwarka-new-delhi-through-its-chairman-and-arvind-choudhary-the-then-controller-of-examination-bceceb-ias-association-building-near-patna-airport-patna-14-and-akbar-kabir-son-of-humayun-kabir-skmc-muzaffarpur-and-rishu-kumar-son-of-pappu-kumar-pandey-skmc-muzaffarpur-and-anil-kumar-yadav-son-of-umesh-yadav-dmc-laheriasarai-and-astha-raj-son-of-raj-kishore-prasad-igims-patna-17708</loc>
               <lastmod>2025-12-25T11:50:19.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-23366-23373-23395-32987-33406-24476-24490-25349-4092-8032-9204-15982-15983-6365-25-4-8-10-11-12</loc>
               <lastmod>2025-12-25T10:06:34.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-23366-23373-23395-32987-33406-24476-24490-25349-4092-8032-9204-15982-15983-6365-25-4-8-10-11-12</loc>
               <lastmod>2025-12-25T10:06:34.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-2008</loc>
               <lastmod>2025-12-25T10:06:34.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-894-bang-2016-14-acit-bangalore-m-s-khivraj-motors-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-bang-2016-14-dcit-bangalore-m-s-people-apos-s-educatation-society-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-bang-2015-14-sri-saibabu-c-n-halli-dcit-tumkur</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-bang-2012-14-moog-controls-india-private-limited-bangalore-acit-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-hyd-2017-24-p-rama-prasad-hyd-hyderabad-ito-ward-13-3-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-hyd-2016-14-devineni-suresh-hyderabad-hyderabad-acit-cent-cir-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-kol-2014-16-dcit-cc-xvi-kolkata-kolkata-shree-ram-electrocast-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-kol-2014-14-krishnendu-banerjee-kolkata-ito-wd-24-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2561-kol-2013-14-a-c-i-t-circle-2-asansol-asansol-m-s-g-c-super-cement-pvt-ltd-asansol</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-kol-2017-14-m-s-magma-fincorp-ltd-kolkata-dcit-circle-8-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-kol-2016-14-surja-sekhar-ganguly-hooghly-ito-wd-17-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-kol-2013-14-m-s-nhai-siliguri-a-c-i-t-tds-siliguri-sikkim</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-kol-2017-14-infinity-infotech-kolkata-dcit-cir-2-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-kol-2016-14-sanjeev-kumar-khemka-kolkata-cit-15-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-pun-2014-14-ashoka-infrastructure-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2026-01-10T05:24:37.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-mum-2017-23-hiren-c-parekh-mumbai-ito-25-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-chandi-2015-14-m-s-ess-ess-exim-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-chandi-2015-14-m-s-emm-bee-fincap-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3468-mum-2015-14-dcit-cen-cir-8-1-mumbai-garnet-international-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4220-mum-2014-14-asst-cit-16-2-mumbai-minestone-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3765-mum-2015-14-dr-malvika-kohli-mumbai-acit-cir-11-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7701-mum-2014-14-pawan-jyoti-steels-p-ltd-mumbai-dcit-cen-cir-10-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-mum-2017-14-karsam-tele-trading-p-ltd-mumbai-acit-cen-cir-3-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-mum-2017-14-rajendra-prasad-mourya-mumbai-ito-wd-26-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2908-mum-2011-14-addl-cit-1-3-mumbai-standard-chartered-invetments-amp-loans-i-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-pun-2013-14-shri-prashant-nivrutti-khedkar-nashik-ito-ward-1-3-nashik</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-pun-2014-14-additional-director-of-income-tax-amdocs-development-centre-india-private-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-pun-2013-14-ito-satara-shaikh-kutubuddin-rahiman-satara</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-pun-2015-14-hotel-sai-siddhi-pvt-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-pun-2014-14-akbar-karim-matte-sangli-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-pun-2014-14-ashoka-infrastructure-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:14:06.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2302-mum-2014-14-royal-constructions-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-mum-2012-14-ito-16-3-1-mumbai-rasiklal-amp-sons-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-pun-2016-24-radheshyam-ganeshlal-dhoot-latur-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-pun-2017-24-adesh-bhavarilal-khabiya-nashik-income-tax-officer-nashik</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-pun-2014-14-income-tax-officer-shri-anand-omprakash-pahade-jalna</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-857-pun-2014-14-ratnakar-dnyandeo-pawar-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-pun-2014-14-usha-bhaskar-peshattiwar-raigad-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1416-pun-2011-14-weikfield-products-co-i-pvt-ltd-pune-addl-comm-of-income-tax-pune</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-pun-2014-14-sou-jayashree-ulhas-bagul-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-pun-2014-14-deputy-commissioner-of-income-tax-m-s-mehshen-ropa-plastic-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-pun-2014-14-arunodaya-bahuuddashiya-gramin-vikas-sanstha-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-pun-2015-14-synechron-technologies-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2299-pun-2014-14-kumar-urban-development-pvt-ltd-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-pun-2015-14-income-tax-officer-shri-vijay-rajkumar-agrawal-jalgaon</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-709-pun-2015-14-assistant-commissioner-of-income-tax-shriram-pratishthan-mandal-solapur</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-pun-2013-14-smt-vandana-arun-sarawgi-pune-addi-cit-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-pun-2009-14-m-s-parmar-properties-pvt-ltd-pune-dcit-cir-4-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-pun-2013-14-m-s-homeward-residential-corpn-india-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-711-pun-2015-14-assistant-commissioner-of-income-tax-shri-balaji-society-pune</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-pun-2015-14-weikfield-products-co-i-pvt-ltd-pune-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-pun-2017-23-rehau-polymers-private-limited-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-05-19T13:26:34.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-mum-2015-14-r-a-industrial-metals-mumbai-ito-14-1-1-mumbai</loc>
               <lastmod>2025-04-12T14:42:08.561Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4728-mum-2015-14-dcit-cen-cir-7-3-mumbai-saurabh-naval-kishor-garg-mumbai</loc>
               <lastmod>2025-04-14T08:35:07.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-ahd-2015-14-the-sabarkantha-dist-co-op-purchase-and-sale-union-ltd-sabarkantha-the-pr-cit-2-ahmedabad</loc>
               <lastmod>2025-05-19T13:26:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-del-2017-14-ito-new-delhi-m-s-national-meat-and-polutry-processing-board-new-delhi</loc>
               <lastmod>2025-04-18T12:43:04.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5123-del-2014-14-m-s-carissa-investment-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T13:57:08.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5634-del-2016-14-shorewala-overseas-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T15:49:51.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-mum-2017-14-ito-2-1-1-mumbai-balkan-chemicals-p-ltd-dombivali</loc>
               <lastmod>2025-04-21T00:29:52.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-mum-2017-14-bhanumati-mohanlal-savla-mumbai-asst-cit-32-1-mumbai</loc>
               <lastmod>2025-04-21T00:29:52.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1573-kol-2014-14-pradeep-kumar-jhawar-kolkata-d-c-i-t-central-circle-xxi-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:35:02.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-kol-2017-24-samit-sarkar-howrah-acit-circle-24-kolkata-kolkata</loc>
               <lastmod>2025-04-14T08:14:05.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6425-mum-2014-14-hindustan-oil-exploration-company-ltd-mumbai-ito-9-2-1-mumbai</loc>
               <lastmod>2025-04-20T23:36:30.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-mum-2017-14-prakashmal-g-arnaiya-mumbai-ito-19-2-5-mumbai</loc>
               <lastmod>2025-04-21T00:29:54.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-mum-2017-14-eumark-pharmaceutical-p-ltd-mumbai-ito-wd-1-1-kalyan</loc>
               <lastmod>2022-04-07T06:20:16.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7212-mum-2016-14-bhavesh-khantilal-doshi-mumbai-ito-25-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-mum-2017-14-sudha-brijratan-damani-mumbai-ito-25-2-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-chandi-2015-23-m-s-b-l-mehta-construction-pvt-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2022-04-07T06:20:57.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-243-del-2014-23-sh-harinder-dhingra-gurgaon-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:18.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-242-del-2014-23-sh-harinder-dhingra-gurgaon-dcit-new-delhi</loc>
               <lastmod>2022-04-07T06:24:18.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-chny-2016-14-pee-yes-realtors-india-private-ltd-coimbatore-addl-cit-coimbatore</loc>
               <lastmod>2022-04-07T06:20:08.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-chny-2017-14-dcit-chennai-future-kids-asia-private-limited-chennai</loc>
               <lastmod>2022-04-07T06:20:08.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7340-mum-2016-14-abhijit-dube-mumbai-ito-20-1-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:12.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6119-mum-2016-14-shri-rangji-realties-pvt-ltd-formerly-known-as-shri-rangji-investments-pvt-ltd-mumbai-ito-1-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4359-mum-2014-14-plastiblends-india-ltd-mumbai-dcit-rg-8-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-mum-2017-14-yamini-rao-mumbai-asst-cit-20-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-mum-2017-14-narendra-choudhary-mumbai-ito-19-2-4-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-mum-2017-14-ambratlal-samanomal-karira-ulhasnagar-ito-wd-2-1-thane</loc>
               <lastmod>2022-04-07T06:20:16.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-nag-2016-14-a-c-i-t-cir-3-nagpur-shri-amarsingh-h-waghmare-nagpur</loc>
               <lastmod>2022-04-07T06:20:18.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-nag-2013-14-acit-wardha-circle-wardha-m-s-b-k-construction-yavatmal</loc>
               <lastmod>2022-04-07T06:20:18.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-del-2014-14-dcit-meerut-sh-geetamber-anand-noida</loc>
               <lastmod>2025-04-18T03:07:49.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-del-2013-14-m-s-grand-slam-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T03:07:50.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5504-del-2015-14-ito-rohtak-sh-narender-singh-prop-rohtak</loc>
               <lastmod>2025-04-18T06:08:25.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2471-del-2014-14-sh-baldev-singh-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T05:14:45.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3065-del-2014-14-mrs-alka-goel-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:08:18.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-del-2017-14-shri-bhim-pal-dagar-faridabad-ito-faridabad</loc>
               <lastmod>2025-04-18T12:08:18.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-mum-2014-14-kitara-capital-p-ltd-mumbai-ito-6-3-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-kol-2014-14-ito-wd-12-3-kolkata-kolkata-aaparna-agency-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:56:02.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-kol-2013-14-d-c-i-t-cir-8-kolkata-kolkata-m-s-eih-limited-kolkata</loc>
               <lastmod>2025-04-14T13:56:02.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-kol-2014-14-m-s-jawala-steel-pvt-ltd-kolkata-acit-cc-xxx-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:03.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-kol-2014-14-ito-ward-34-2-kolkata-kolkata-m-s-ajanta-organisation-kolkata</loc>
               <lastmod>2025-04-14T13:56:03.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-kol-2016-14-shri-suman-sharma-durgapur-pcit-durgapur-durgapur</loc>
               <lastmod>2025-04-19T14:29:09.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-kol-2016-14-bhutoria-valve-udyog-ltd-kolkata-the-pcit-kolkata-3-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-31-kol-2014-23-subrata-banik-kolkata-dcit-cen-cir-ii-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:22:06.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-kol-2014-16-dcit-cc-ii-kolkata-kolkata-sri-subrata-banik-prop-of-m-s-banik-rubber-indistries-kolkata</loc>
               <lastmod>2025-04-19T14:22:06.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4647-del-2014-14-dcit-new-delhi-m-s-micromax-informatics-ltd-gurgaon</loc>
               <lastmod>2025-04-15T13:28:19.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-del-2014-14-m-s-dependable-transport-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T15:56:17.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1909-del-2013-14-dcit-new-delhi-sh-mohan-jagthap-gurgaon</loc>
               <lastmod>2025-04-21T03:57:20.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-rjt-2014-14-the-ito-ward-2-4-jr-porbandar-m-s-pooja-shipping-co-porbandar</loc>
               <lastmod>2025-04-14T18:14:00.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-rjt-2015-14-hamirbhai-gigabhai-muliyasiya-junagadh-the-income-tax-officer-ward-1-2-junagadh</loc>
               <lastmod>2025-04-14T18:14:00.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-rjt-2014-14-m-s-rotex-engineers-rajkot-gujarat-the-income-tax-officer-wd-2-3-rajkot-gujarat</loc>
               <lastmod>2025-04-14T18:14:00.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3427-mum-2012-14-raj-petro-specialities-p-ltd-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-04-19T18:36:06.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-mum-2016-23-daulat-lutharia-mumbai-acit-22-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-pun-2016-14-rajdeep-engineering-systems-pune-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:49:06.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-pun-2016-14-rajdeep-engineering-systems-pune-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:49:06.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-pun-2016-14-rajdeep-engineering-systems-pune-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:49:06.853Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-hyd-2017-14-dcit-circle-3-2-hyderabad-hyderabad-sitara-technologies-private-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:21:56.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-hyd-2016-14-datla-mallikarjuna-raju-hyd-hyderabad-ito-ward-8-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:49:53.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-hyd-2016-14-r-narasimhulu-hyd-hyderabad-ito-ward-8-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-hyd-2016-14-parijatha-homes-amp-developers-pvt-ltd-hyd-hyderabad-acit-circle-16-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-bang-2016-14-m-s-national-education-foundation-bangalore-addl-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-14T20:21:08.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-chny-2016-14-dcit-coimbatore-sakthi-sugars-limited-coimbatore</loc>
               <lastmod>2025-04-12T08:07:08.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-chny-2012-14-kone-elevator-india-private-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:07:09.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-chny-2016-14-renuka-kumar-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:42:01.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-chny-2016-14-g-girijasekaran-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:42:00.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-chny-2016-14-ito-chennai-pravin-kumar-jain-chennai</loc>
               <lastmod>2025-04-12T06:42:01.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-chny-2017-14-orchid-holdings-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:42:03.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3180-chny-2016-14-coimbatore-hitech-infrastructure-pvt-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-04-12T06:14:05.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3499-chny-2016-14-ankit-goenka-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T06:14:05.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-chny-2016-14-meena-kumari-mohnot-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-chny-2016-14-meena-kumari-mohnot-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-hyd-2017-14-saaketa-consultants-limited-hyderabad-hyderabad-dcit-circle-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T06:43:38.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-hyd-2015-14-dcit-circle-17-2-hyd-hyderabad-vivimed-labs-limited-hyd-hyderabad</loc>
               <lastmod>2025-04-14T11:56:08.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-bang-2016-14-deputy-commissioner-of-income-tax-bangalore-m-s-musigma-business-solutions-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:07:42.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-bang-2017-14-shri-mukesh-kumar-bangalore-income-tax-officer-bangalore</loc>
               <lastmod>2025-04-17T16:07:43.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1716-hyd-2013-14-suresh-gandhi-hyderabad-dy-cit-cir-7-1-hyderabad</loc>
               <lastmod>2025-04-21T06:29:42.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5516-mum-2016-14-pawankumar-d-saraf-gujrat-asst-cit-30-1-mumbai</loc>
               <lastmod>2025-04-21T09:29:33.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2990-ahd-2013-14-oncology-services-india-pvt-ltd-ahmedabad-the-adit-exemption-ahmedabad</loc>
               <lastmod>2025-04-21T08:36:38.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-chny-2016-14-jcit-chennai-c-h-robinson-worldwide-freight-india-p-ltd-chennai</loc>
               <lastmod>2025-04-12T11:42:00.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-chny-2017-14-k-suresh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:00:09.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-chny-2017-14-k-suresh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:00:09.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-chny-2017-14-k-suresh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:00:09.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1731-chny-2016-14-cibi-international-private-limited-tiruppur-jcit-tiruppur</loc>
               <lastmod>2025-04-12T11:00:06.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-chny-2017-14-acit-chennai-tamilnadu-cooperative-housing-federation-ltd-chennai</loc>
               <lastmod>2025-04-12T10:56:06.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-pun-2016-14-smt-meenakshi-raghunath-chaure-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:11.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-chny-2016-14-tvs-shriram-growth-fund-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T17:14:02.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-chny-2017-14-l-lingavan-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:21:00.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-chny-2017-14-dcit-chennai-gemini-traze-rfid-private-limited-chennai</loc>
               <lastmod>2025-04-12T13:21:01.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3223-chny-2016-14-dcit-chennai-n-raghunath-chennai</loc>
               <lastmod>2025-04-12T11:07:05.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3224-chny-2016-14-dcit-chennai-n-raghunath-chennai</loc>
               <lastmod>2025-04-12T11:07:05.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-68-del-2014-23-m-s-vireet-investment-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T11:14:53.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1711-hyd-2016-14-swiss-bakerie-and-patisserie-pvt-ltd-hyderabad-secunderabad-dcit-circle-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-17T08:00:42.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-hyd-2015-14-razia-khatoon-hyd-hyderabad-acit-circle-6-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:42:55.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-kol-2013-14-d-c-i-t-cir-2-kolkata-kolkata-m-s-machine-tools-india-ltd-kolkata</loc>
               <lastmod>2025-04-13T18:42:09.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1387-hyd-2015-14-laxminarayan-vyas-hyd-hyderabad-ito-ward-7-2-hyd-hyderabad</loc>
               <lastmod>2025-04-14T19:42:03.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-701-chandi-2017-14-shri-brijesh-kumar-chandigarh-the-income-tax-officer-chandigarh</loc>
               <lastmod>2025-04-17T21:49:40.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-chandi-2017-14-m-s-fabricare-laundramates-incorporation-solan-ito-baddi</loc>
               <lastmod>2025-04-17T21:49:40.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2446-kol-2016-14-ashok-trading-company-kolkata-ito-ward-45-2-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:07:08.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-chandi-2017-14-m-s-impero-life-science-baddi-ito-solan</loc>
               <lastmod>2025-04-14T06:56:04.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7640-mum-2016-14-unique-diecasting-products-p-ltd-mumbai-ito-wd-13-1-2-mumbai</loc>
               <lastmod>2025-04-20T12:50:21.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-del-2014-14-m-s-a-b-movies-pvt-ltd-noida-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:00:49.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-hyd-2015-14-a-p-dairy-development-cooperative-federation-ltd-hyd-hyderabad-dcit-circle-11-1-hyd-hyderabad</loc>
               <lastmod>2025-04-21T14:22:41.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-hyd-2015-14-a-p-dairy-development-cooperative-federation-ltd-hyd-hyderabad-dcit-circle-11-1-hyd-hyderabad</loc>
               <lastmod>2025-04-21T14:22:41.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-jpr-2016-14-bhupendra-pal-singh-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:01:46.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-jpr-2016-14-hanuman-tube-well-co-jaipur-jcit-jaipur</loc>
               <lastmod>2025-04-22T05:01:44.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-jpr-2017-14-saraf-export-churu-dcit-jhunjhunu</loc>
               <lastmod>2025-04-22T04:15:38.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-jpr-2017-14-shantilal-pincha-jaipur-acit-jaipur</loc>
               <lastmod>2025-04-22T04:15:39.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-jpr-2015-14-acit-jaipur-bright-metal-india-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-22T04:15:42.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-hyd-2016-14-vasavi-prosoft-transcription-ltd-hyd-hyderabad-ito-ward-3-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T05:49:54.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-hyd-2012-14-smt-maniza-jumabhoy-hyd-hyderabad-acit-circle-6-1-hyderabad</loc>
               <lastmod>2025-04-19T05:49:52.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5075-mum-2011-14-kiran-knit-amp-garment-p-ltd-e-k-a-karnani-exports-p-ltd-mumbai-ito-6-2-3</loc>
               <lastmod>2025-04-21T16:36:36.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-275-chny-2016-24-ito-tiruvannamalai-smt-punitha-balakrishnan-tiruvannamalai</loc>
               <lastmod>2025-04-12T19:42:05.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-jpr-2017-14-savitra-singh-jaipur-ito-alwar</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-jpr-2016-14-maglam-cement-ltd-jaipur-acit-kota</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-jpr-2013-14-acit-jaipur-jaipur-thar-gramin-bank-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-713-jpr-2015-14-ministry-of-compassion-india-jaipur-commissioner-of-income-tax-exemptions-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-jpr-2014-14-chudhary-amp-brothers-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-jpr-2015-14-hotel-surya-vilas-palace-bharatpur-acit-circle-bharatpur-bharatpur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-jpr-2016-14-acit-jaipur-shyam-lal-panwar-anandi-devi-memorial-charitble-trust-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-jpr-2015-14-lal-chand-meena-jaipur-ito-ward-7-3-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-jpr-2015-14-acit-jaipur-r-f-properties-pvt-ltd-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-jpr-2015-14-r-f-properties-pvt-ltd-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-hyd-2016-14-deccan-leathers-ltd-medak-medak-ito-ward-1-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:28:49.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-mum-2017-14-sumit-sugnomal-kukreja-ulhasnagar-ito-wd-2-4-kalyan</loc>
               <lastmod>2025-04-20T11:15:10.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-pun-2016-14-dilip-murlidhar-walve-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:13.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-869-hyd-2016-14-gopal-tappa-medak-hyderabad-ito-ward-1-sangareddy-sanga-reddy</loc>
               <lastmod>2025-04-19T01:56:59.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-hyd-2016-14-the-kakatiya-co-operative-urban-bank-limited-hyderabad-hyderabad-acit-circle-11-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:07:54.445Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-chny-2016-14-dcit-chennai-m-s-chennai-city-center-holdings-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T15:14:02.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2847-chny-2016-14-m-s-kal-airways-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T15:14:03.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2031-chny-2015-14-p-murali-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:35:09.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-chny-2016-14-r-vasudevan-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T06:35:10.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-mum-2016-24-ito-1-2-2-mumbai-sudheer-omprakash-bahl-mumbai</loc>
               <lastmod>2025-04-19T23:08:05.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-nag-2014-14-acit-cir-8-nagpur-m-s-prashant-construction-co-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-nag-2016-14-khalid-nadeem-allarakha-nagpur-i-t-o-ward-3-4-nagpur</loc>
               <lastmod>2025-04-20T02:01:15.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6294-del-2015-14-smt-suman-kohli-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-15T16:42:17.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4460-del-2016-14-sh-kanwarjeet-singh-monga-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:48.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6598-del-2016-14-inder-sen-setia-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:48.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-750-pun-2015-14-income-tax-officer-shri-bhausaheb-shankar-salunkhe-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-pun-2015-14-qlogic-india-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2190-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-pun-2015-14-bansilal-ramnath-agarwal-charitable-trust-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-pun-2015-14-kumar-urban-development-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-pun-2015-14-deputy-commisisoner-of-income-tax-shri-mukund-bhavan-trust</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-pun-2015-14-deputy-commissioner-of-income-tax-m-s-ubisoft-entertainment-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-hyd-2016-14-dcit-circle-1-1-hyderabad-hyderabad-amrit-jal-ventures-private-limited-secunderabad-secunderabad</loc>
               <lastmod>2025-04-19T03:14:52.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-chny-2017-14-acit-chennai-continuum-wind-energy-india-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T10:35:02.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-chny-2017-14-acit-chennai-tamilnadu-real-estates-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T10:35:03.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-chny-2017-23-tamilnadu-real-estates-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:35:03.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2771-chny-2016-14-m-s-kalai-constructions-pvt-ltd-chennai-acit-erode</loc>
               <lastmod>2025-04-12T10:35:04.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-del-2017-14-duresh-sharma-hisar-ito-hisar</loc>
               <lastmod>2025-04-18T12:43:04.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7602-mum-2013-14-chandrapur-ferro-alloy-plant-steel-authority-of-india-ltd-mumbai-dcit-cir-3-2-mumbai</loc>
               <lastmod>2025-04-14T14:35:11.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-bang-2017-24-m-parameshwara-murthy-bangalore-income-tax-officer-bangalore</loc>
               <lastmod>2025-04-17T09:28:40.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5551-mum-2016-14-starcity-entertainment-p-ltd-mumbai-dcit-cc-4-2-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5013-mum-2011-14-tata-chemicals-ltd-mumbai-acit-2-2-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6914-mum-2013-14-dcit-10-2-mumbai-vidyavihar-containers-ltd-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6429-mum-2014-14-shobha-chidambaram-mumbai-ito-21-2-4-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-mum-2013-14-starcity-entertainment-p-ltd-mumbai-acit-cc-29-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-mum-2017-14-rakesh-dhirajlal-gandhi-mumbai-ito-22-2-2-navi-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3041-mum-2015-14-voltas-ltd-mumbai-dcit-rg-7-3-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-kol-2014-14-ito-wd-10-2-kolkata-kolkata-m-s-irc-logistics-ltd-kolkata</loc>
               <lastmod>2024-10-10T01:18:57.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-del-2012-14-dcit-new-delhi-surya-buildwell-pvt-ltd-new-delhi</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5150-del-2014-14-dcit-new-delhi-m-s-kesar-enterprises-limited-mumbai</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3010-ahd-2015-14-shri-jitendra-b-patel-petlad-the-income-tax-officer-ward-3-3-petlad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2356-ahd-2013-14-the-ito-ward-2-1-ahmedabad-shri-hasmukhlal-prabhulal-mehta-ahmedabad</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-314-del-2011-23-m-s-ashirwad-steels-amp-alloys-p-ltd-muzaffarnagar-acit-muzaffarnagar</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-99-del-2012-23-m-s-blb-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-230-del-2013-23-m-s-fiit-jee-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-183-ahd-2013-16-smt-arunaben-dilipbhai-desai-nadiad-the-dy-cit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-109-ahd-2013-16-shri-bhanwarlal-l-gour-baroda-the-acit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-268-ahd-2014-16-shri-bhupendra-r-patel-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-240-ahd-2014-16-m-s-padmavati-devlopers-valsad-the-dy-cit-c-c-2-surat</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-rjt-2015-16-the-dy-commr-of-income-tax-cir-1-1-rajkot-gujarat-shri-kantilal-s-movalia-gondal</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-163-kol-2016-24-shri-tapan-krishna-pattanaik-kolkata-ddit-tt-3-1-kolkata-kolkata</loc>
               <lastmod>2025-04-17T17:56:38.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3438-chny-2016-14-dit-chennai-gea-cooling-tower-technologies-india-private-limited-chennai</loc>
               <lastmod>2025-04-12T16:21:01.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5533-del-2016-14-sh-mahander-singh-new-delhi-ito-gurgaon</loc>
               <lastmod>2025-04-18T04:35:49.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6666-del-2015-14-ito-dehradun-m-s-kesho-lal-ram-kumar-dehradun</loc>
               <lastmod>2025-04-18T04:35:50.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-del-2017-14-m-s-wagishwari-estates-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:50.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-del-2017-14-m-s-g-tech-india-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:50.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5730-del-2016-14-arun-khurana-faridabad-ito-faridabad</loc>
               <lastmod>2025-04-18T04:35:51.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-hyd-2014-14-m-krishna-murthy-huf-hyderabad-ito-ward-1-chttoor-district</loc>
               <lastmod>2025-04-20T11:29:10.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3072-mum-2012-14-jt-cit-16-3-mumbai-shirish-poongalia-mumbai</loc>
               <lastmod>2025-04-18T22:08:12.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-chny-2014-14-thermodyne-technologies-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-chny-2011-14-smt-s-susila-chennai-ito-madurai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-chny-2017-14-periyasamy-ramesh-rajah-chennai-ito-virudhunagar</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-773-chny-2017-14-meghraj-burad-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2701-chny-2016-14-m-s-rite-steel-industries-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-chny-2017-14-mukunchand-bothra-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-chny-2017-14-mukunchand-bothra-amp-sons-huf-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2757-chny-2016-14-k-padmanaban-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chny-2017-14-ito-chennai-kodai-housing-private-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-chny-2013-14-tiruvengadam-investments-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3385-chny-2016-14-dr-s-d-prem-kumar-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-81-chny-2014-23-adyar-gate-hotels-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4099-mum-2015-14-ito-23-1-4-mumbai-dhfl-venture-capital-fund-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6337-mum-2016-14-dcit-cc-5-3-mumbai-shree-krishna-silk-industries-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7522-mum-2016-14-ito-12-3-4-mumbai-modern-abodes-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4258-mum-2016-14-bharat-enterprises-mumbai-dcit-24-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7161-mum-2016-14-dhaval-g-kapadia-mumbai-ito-25-1-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5606-del-2014-14-m-s-devata-tradelink-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-del-2013-14-ito-new-delhi-m-s-spel-securities-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4010-del-2014-14-a-b-hotels-ltd-radisson-hotel-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-del-2014-14-acit-new-delhi-m-s-anika-international-private-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-chny-2017-24-vgp-video-vision-of-india-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-chny-2017-24-vgp-video-vision-of-india-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-216-mum-2016-23-nutrine-confectionary-co-p-ltd-bangalore-asst-cit-14-2-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-285-mum-2014-24-shah-rupchand-meghraj-and-co-asst-cit-cen-cir-40</loc>
               <lastmod>2025-07-10T08:17:37.270Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4396-mum-2014-14-dcit-cir-3-1-mumbai-enso-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4294-mum-2015-14-asst-cit-21-3-mumbai-r-m-mehta-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3289-mum-2017-14-s-h-kelkar-and-company-ltd-pr-cit-4-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-mum-2014-14-asst-cit-16-3-mumbai-muktaben-g-kakadia-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-mum-2014-14-asst-cit-16-3-mumbai-muktaben-g-kakadia-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3011-mum-2014-14-bhupendra-d-goradia-mumbai-ito-16-2-4-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3459-mum-2014-14-muchhala-magic-land-p-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3736-mum-2013-14-narendra-a-sheth-mumbai-ito-12-1-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3816-mum-2016-14-mumbai-cricket-association-mumbai-cit-e-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-mum-2014-14-dcit-1-3-mumbai-sbi-life-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5021-mum-2013-14-smartchem-technologeis-ltd-pune-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-mum-2014-14-sharikh-s-ansari-mumbai-ito-4-4-thane</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8184-mum-2010-14-britacel-silicones-ltd-mumbai-asst-cit-8-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4061-mum-2014-14-saksham-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2785-mum-2015-14-acit-14-2-2-mumbai-nutrine-confectionery-co-p-ltd-bangalore</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5855-mum-2015-14-shree-sidhivinayak-nagari-sahakari-bank-ltd-raigad-asst-cit-cir-panvel-panvel</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5023-mum-2013-14-smartchem-technologeis-ltd-pune-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2958-mum-2015-14-axis-capital-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3945-mum-2015-14-larsen-amp-toubro-ltd-mumbai-dcit-tds-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5142-mum-2016-14-ito-exemprion-1-1-mumbai-mumbai-bai-kakibai-amp-hansraj-morarjee-trust-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4145-mum-2016-14-acit-3-1-1-mumbai-avenue-supermarts-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7475-mum-2013-14-dcit-cir-3-3-mumbai-shapoorji-pallonji-infrastructure-capital-co-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4636-del-2014-14-m-s-richa-amp-co-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4462-del-2014-14-m-s-renaissance-asset-management-co-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-del-2014-14-ito-new-delhi-m-s-manorama-steels-pvt-ltd-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-ahd-2016-14-arvindbhai-mohanbhai-patel-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8377-mum-2011-14-allo-n-davar-mumbai-ito-wd-16-2-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-273-ahd-2014-16-shri-suresh-j-patel-surat-the-dy-cit-central-circle-3-surat</loc>
               <lastmod>2025-07-22T09:49:55.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-viz-2016-14-the-dy-cit-vijayawada-m-s-k-s-r-anjayneyulu-amp-sons-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-viz-2016-14-the-acit-guntur-m-s-polisetty-somasundaram-guntur</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-viz-2015-14-p-eswara-rao-visakhapatnam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-viz-2015-14-the-dcit-vijayawada-m-s-conzug-logistics-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-viz-2014-14-u-v-ramana-murthy-raju-visakhapatnam-tje-cit-1-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-viz-2015-14-myneni-venkata-rao-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-viz-2016-14-dr-s-kondala-rao-hyderabad-fthe-ito-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-viz-2012-14-m-s-supraja-apos-s-sandy-lane-bar-amp-restaurant-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-coch-2016-14-m-s-trio-property-developers-p-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-coch-2016-14-m-s-parco-diagnostics-amp-reasearch-centre-p-ltd-calicut-the-dcit-tds-calicut</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2701-mum-2012-14-n-h-securities-ltd-mumbai-asst-cit-cen-cir-40-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-mum-2017-14-manojkumar-p-chandan-mumbai-ito-19-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6805-mum-2016-14-dcit-cc-3-4-cen-rg-3-mumbai-yogesh-thakkar-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3720-mum-2016-14-sahayog-microfinance-ltd-asst-cit-8-1-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-mum-2017-14-ito-20-3-5-mumbai-vishwabharati-sahakari-patsanstha-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-mum-2017-14-ito-10-2-2-mumbai-laurel-wires-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3197-mum-2016-14-sowmaya-gautam-deshpande-mumbai-asst-cit-cen-cir-32-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5057-del-2014-14-acit-new-delhi-sh-pradeep-kumar-jain-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-del-2012-14-adit-e-delhi-m-s-asian-centre-for-organisation-research-amp-development-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2922-del-2010-14-ito-new-delhi-m-s-bhakti-buildwell-p-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-del-2014-14-sh-sandeep-kumar-jain-ghaziabad-acit-ghaziabad</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-ctk-2014-16-sri-siva-sankar-industries-koraput-acit-berhampur-circle-berhampur-berhampur</loc>
               <lastmod>2025-07-29T13:51:18.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-viz-2015-14-m-s-sita-reddy-amp-subhramanyam-rajahmundry-the-ito-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-viz-2015-14-m-s-sita-reddy-amp-subhramanyam-rajahmundry-the-ito-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-viz-2014-14-the-dcit-guntur-venkatarama-poultries-ltd-guntur</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-viz-2016-14-the-dcit-vijayawada-ch-kutumbavathi-amp-ch-vijaya-lakshmi-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-viz-2013-14-y-v-anjaneyulu-guntur-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4159-mum-2013-14-universal-chemicals-amp-industries-p-ltd-mumbai-ito-3-3-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4143-mum-2016-14-darshak-gala-mumbai-dcit-cen-cir-2-2-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4433-mum-2014-14-dcit-8-1-mumbai-blue-dart-express-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-mum-2014-14-blue-dart-exress-ltd-mumbai-jcit-osd-rg-8-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4761-mum-2015-14-r-r-enterprises-mumbai-acit-13-2-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-mum-2015-14-asian-electronics-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-mum-2015-14-dcit-cen-cir-8-1-mumbai-bhuta-investment-p-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-chny-2017-14-aban-offshore-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-09-11T08:34:39.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-ctk-2015-23-maa-baghei-construction-p-ltd-khurda-dcit-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-53-ctk-2015-23-neelachal-ispat-nigam-limited-bhubaneswar-dcit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-chandi-2017-14-ito-mandi-gobindgarh-m-s-megha-multimetals-pvt-ltd-mandi-gobindgarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-chandi-2016-14-dcit-ludhiana-m-s-sangam-weavers-pvt-ltd-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-chandi-2016-14-acit-chandigarh-m-s-green-field-enterprises-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-chandi-2016-14-m-s-asa-biotech-solan-ito-solan</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-chandi-2017-14-m-s-spectra-punjab-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-chandi-2016-14-ajay-sehgal-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-chandi-2015-14-m-s-b-l-mehta-construction-pvt-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-ctk-2015-14-dcit-bhubaneswar-m-s-neelachal-ispat-nigam-limited-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ctk-2015-14-sr-distillery-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-ctk-2015-14-dcit-bhubaneswar-m-s-neelachal-ispat-nigam-limited-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ctk-2015-14-dcit-bhubaneswar-neelachal-ispat-nigam-ltd-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-ctk-2015-14-sr-distillery-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-ctk-2014-14-sudhansu-sekhar-ray-bhubaneswar-ito-ward-1-4-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-ctk-2015-14-sr-breweries-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ctk-2015-14-thakur-buildtech-p-ltd-kalahandi-acit-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chhattisgarh-state-power-generation-company-limited-assistant-commissioner-of-income-tax-central-revenue-building-circle-4-1-raipur-and-joint-commissioner-of-income-tax-range-4-central-revenue-building-civil-lines-raipur-and-commissioner-of-income-tax-central-revenue-building-civil-lines-raipur-53</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/honda-siel-cars-india-ltd-commissioner-of-income-tax-ghaziabad-4918-2017</loc>
               <lastmod>2025-09-18T06:47:01.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chny-2017-14-the-lic-employees-co-operative-bank-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-chny-2017-14-the-lic-employees-co-operative-bank-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-737-chny-2017-14-cittazhi-gokuldas-mukundan-chennai-cit-a-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3135-chny-2016-14-p-ramesh-kumar-namakkal-acit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2566-chny-2016-14-m-s-sical-iron-ore-terminal-mangalore-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3477-chny-2016-14-tenova-india-private-limited-formerly-known-as-m-sdelkot-tehnik-india-p-ltd-bangalore-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-789-chny-2017-14-acit-chennai-khivraj-automobiles-amp-infrastructure-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-chny-2017-14-the-villupuram-district-co-op-bank-limited-villupuram-dcit-villupuram</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-chny-2017-14-the-villupuram-district-co-op-bank-limited-villupuram-dcit-villupuram</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-767-chny-2017-14-the-villupuram-district-co-op-bank-limited-villupuram-dcit-villupuram</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-chny-2017-14-the-district-registrar-sivagangai-dit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3363-chny-2016-14-s-gopal-prop-m-s-s-s-jewellery-salem-dcit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-chny-2016-14-m-s-tamilnadu-petro-products-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2424-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-111-chny-2017-24-s-s-n-ravi-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-chny-2016-23-max-lab-cinemas-and-entertainment-pvt-ltd-ernakulam-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhu-enterprises-108-2017-318-2017</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhu-enterprises-108-2017-318-2017</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-upkar-magar-india-and-shri-taizun-fakhruddin-magar-and-shri-juzar-abbas-magar-the-income-tax-department-9522-2016</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-prakash-chand-dhadda-prop-p-c-dhadda-co-the-income-tax-settlement-commission-additional-bench-u2013-ii-and-the-commissioner-of-income-tax-central-and-the-deputy-commissioner-of-income-tax-tds-802-2014</loc>
               <lastmod>2025-09-18T06:59:00.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-del-2013-14-m-s-eastman-industries-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4240-mum-2013-14-si-group-india-ltd-navi-mumbai-cit-ltu-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3079-mum-2014-14-elite-international-p-ltd-mumbai-acit-cir-6-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6201-mum-2014-14-dcit-10-3-mumbai-maso-automotives-p-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-mum-2014-14-dilip-vadilal-shah-mumbai-ito-21-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6759-mum-2014-14-nilima-d-kardile-navi-mumbai-ito-22-3-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3990-mum-2014-14-ito-10-3-1-mumbai-aneri-properties-p-ltd-navi-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4188-mum-2014-14-pba-infrastructure-ltd-mumbai-asst-cit-cen-cir-36-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7809-mum-2011-14-devsharda-developers-p-ltd-mumbai-ito-rg-9-1-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-mum-2015-14-dcit-cen-cir-2-3-mumbai-rehab-housing-p-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5086-mum-2014-14-acit-19-3-mumbai-rustom-soli-sethna-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-mum-2014-14-ito-25-3-2-mumbai-dinesh-h-shah-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4038-mum-2015-14-dcit-9-3-2-mumbai-future-generali-india-life-insurance-co-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3259-mum-2015-14-asst-cit-32-3-mumbai-rps-chirag-nt-consortium-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3352-mum-2015-14-hotel-great-maratha-mumbai-dcit-cpc-tds-uttar-pradesh</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4568-mum-2012-14-d-c-i-t-24-3-mumbai-kalpana-construction-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-kol-2016-16-vedika-securities-pvt-ltd-kolkata-dcit-cc-3-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-kol-2014-14-m-s-mackintosh-burn-ltd-kolkata-dcit-cir-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-kol-2013-14-m-s-a-s-a-amp-co-hooghly-i-t-o-wd-1-2-kolkata-hooghly</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-kol-2016-14-shri-tarun-kumar-sarkar-kolkata-ddit-it-3-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-kol-2016-14-shri-shyamal-gopal-chattopadhyay-kolkata-dcit-it-2-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-kol-2014-14-m-s-india-finance-limited-kolkata-dcit-cen-cir-viii-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2297-kol-2013-14-anil-kumar-paik-kolkata-j-c-i-t-osd-under-cit-iii-kol-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1769-kol-2016-14-chittaranjan-debnath-burdwan-ito-ward-1-3-burdwan-burdwan</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-kol-2013-14-i-t-o-wd-3-3-purulia-purulia-jamna-das-khothari-huf-purulia</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-kol-2014-14-dcit-cir-10-kolkata-kolkata-m-s-akzo-nobel-coatings-india-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-kol-2010-14-dcit-circle-2-kolkata-kolkata-m-s-lmj-logistics-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-kol-2017-14-m-s-manipur-fiscal-services-pvt-ltd-kolkata-ito-ward-8-1-kol-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2271-kol-2014-14-shri-nand-kishore-tikamdasji-bisani-kolkata-addl-cit-range-44-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-kol-2017-14-kallol-pal-hooghly-ito-ward-23-4-kolkata-hooghly</loc>
               <lastmod>2026-01-09T08:23:28.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-kol-2014-14-dcit-cir-8-kolkata-kolkata-m-s-bioworth-india-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-chandi-2015-14-m-s-emm-bee-fincap-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-chandi-2015-14-m-s-ess-ess-exim-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-chandi-2015-14-m-s-ess-ess-exim-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-del-2014-14-surinder-kumar-arora-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sarda-energy-minerals-ltd-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-central-board-of-excise-customs-and-commissioner-central-excise-and-service-tax-raipur-and-commissioner-audit-customs-central-excise-and-service-tax-raipur-73</loc>
               <lastmod>2025-12-25T11:20:21.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chhattisgarh-high-court-practicing-bar-association-a-registered-society-and-awadh-tripathi-union-of-india-and-state-of-chhattisgarh-and-high-court-of-chhattisgarh-and-central-administrative-tribunal-and-national-green-tribunal-and-central-bureau-of-investigation-and-income-tax-appellate-tribunal-55</loc>
               <lastmod>2025-12-25T11:20:21.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1487-bang-2016-14-deputy-commissioner-of-income-tax-shimoga-m-s-malanad-areca-marketing-co-op-society-mamcos-shimoga</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-bang-2013-14-k-govinda-reddy-huf-acit</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1160-bang-2013-14-k-govinda-reddy-indl-acit</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-bang-2013-14-k-ramesh-reddy-huf-acit</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-bang-2016-14-assistant-commissioner-of-income-tax-bangalore-m-s-karnataka-state-cricket-association-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-bang-2016-14-dcit-bangalore-m-s-coriant-communication-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-bang-2016-14-acit-circle-5-1-2-bangalore-m-s-personality-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-2008</loc>
               <lastmod>2025-12-25T10:06:33.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-pun-2015-14-deputy-commissioner-of-income-tax-k-f-bioplant-private-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-pun-2017-14-mohan-shankarrao-jadhav-huf-kolhapur-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:02.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-pun-2015-14-m-s-p-p-gogad-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-pun-2014-14-baldevsingh-wahi-l-h-of-late-smt-g-b-wahi-ahmednagar-additional-commissiner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4489-mum-2014-14-p-k-joshua-navi-mumbai-ito-26-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-mum-2016-14-lalitkumar-r-goel-mumbai-acit-20-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7165-mum-2014-14-koch-chemical-technology-group-india-p-ltd-mumbai-addl-cit-rg-10-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-mum-2017-14-u-b-steel-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3737-mum-2015-14-ito-31-2-1-mumbai-i-t-guru-software-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3366-mum-2015-14-amoha-traders-p-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7699-mum-2014-14-pawan-jyoti-steels-p-ltd-mumbai-dcit-cen-cir-10-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5091-mum-2014-14-prabhakar-m-sethi-navi-mumbai-ito-22-3-3-navi-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-kol-2014-14-ito-ward-1-4-durgapur-durgapur-sri-nemai-chandra-mondal-burdwan</loc>
               <lastmod>2025-04-19T15:01:04.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-kol-2014-23-gkk-capital-markets-privte-limited-kolkata-dcit-cir-6-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3445-ahd-2015-14-srinvasan-athamanathan-iyer-vadodara-asstt-commissioner-of-income-tax-circle-3-vadodara</loc>
               <lastmod>2025-04-12T09:42:06.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-kol-2012-14-jcit-osd-circle-4-kolkata-kolkata-m-s-tongani-tea-co-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:14:06.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3900-del-2014-14-mr-deepak-sethi-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:22:55.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3899-del-2014-14-mr-deepak-sethi-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:22:55.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-del-2010-14-m-s-nobo-shoe-co-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:57:43.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5496-del-2016-14-lalit-goel-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:08:19.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-del-2016-14-smt-gialso-devi-panipat-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:08:20.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-del-2016-14-smt-padma-devi-malik-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-18T12:08:18.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-mum-2017-14-rajesh-ratilal-doshi-mumbai-ito-30-3-1-mumbai</loc>
               <lastmod>2025-04-21T00:22:57.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2548-mum-2017-14-ito-20-2-3-mumbai-karuna-virendra-singh-thane</loc>
               <lastmod>2025-04-21T00:29:52.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-mum-2017-14-dcit-cc-7-1-mumbai-saikripa-foods-services-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T00:29:52.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4885-mum-2015-14-dcit-14-3-2-mumbai-sidmark-sales-p-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:49:03.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3251-chny-2016-14-m-s-soundararajan-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:21:02.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6557-mum-2016-14-meena-r-siroya-mumbai-ito-14-1-2-mumbai</loc>
               <lastmod>2025-04-20T11:08:16.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3075-del-2014-14-sh-barun-bhanot-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T16:21:53.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2747-chny-2016-14-shriram-insight-share-brokers-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:07:07.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2895-chny-2016-14-dcit-chennai-m-s-shriram-credit-co-ltd-chennai</loc>
               <lastmod>2025-04-12T08:07:07.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-chny-2016-14-d-chaitanya-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:07:08.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-chny-2016-14-sakthi-sugars-limited-chennai-dcit-coimbatore</loc>
               <lastmod>2025-04-12T08:07:08.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-chny-2017-23-best-cast-it-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:35:04.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2772-chny-2016-14-m-s-kalai-constructions-pvt-ltd-chennai-acit-erode</loc>
               <lastmod>2025-04-12T10:35:04.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-chny-2017-14-dcit-chennai-best-cast-it-ltd-chennai</loc>
               <lastmod>2025-04-12T10:35:00.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-chny-2016-14-polaris-consulting-and-services-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T10:42:03.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-chny-2016-14-max-value-promoters-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T10:35:02.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1936-kol-2014-14-dcit-circle-6-kolkata-kolkata-m-s-orient-paper-amp-industries-ltd-kolkata</loc>
               <lastmod>2025-04-16T03:49:26.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-chny-2017-23-enexio-power-cooling-solutions-india-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T16:21:01.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-del-2012-14-dcit-new-delhi-m-s-adroitec-information-system-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T22:22:38.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-del-2017-14-lamba-bricks-pvt-ltd-bhiwani-acit-bhiwani</loc>
               <lastmod>2025-04-21T22:29:44.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-jpr-2016-14-district-project-co-ordinator-serva-shiksha-abhiyan-alwar-ito-tds-alwar</loc>
               <lastmod>2025-04-22T05:01:42.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-jpr-2014-14-narshingh-lal-kalotia-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:01:44.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-jpr-2015-14-jasoria-products-alwar-ito-alwar</loc>
               <lastmod>2025-04-22T05:01:45.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jpr-2017-14-dcit-tds-jaipur-om-metals-infra-projects-ltd-jaipur</loc>
               <lastmod>2025-04-22T04:15:40.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-jpr-2011-14-jagdamba-contractor-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T04:15:41.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-jpr-2016-14-ito-jaipur-roght-motors-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-22T04:15:37.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3877-mum-2014-14-dcit-10-2-mumbai-sandip-y-shah-mumbai</loc>
               <lastmod>2025-04-14T14:42:05.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7601-mum-2013-14-chandrapur-ferro-alooy-plant-steel-authority-of-india-ltd-mumbai-dcit-cir-3-2-mumbai</loc>
               <lastmod>2025-04-14T14:35:10.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-bang-2016-14-deputy-commissioner-of-income-tax-bangalore-m-s-musigma-business-solutions-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:07:42.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1815-bang-2016-14-assistant-commissioner-of-income-tax-bangalore-m-s-wrench-solutions-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:07:42.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-108-bang-2017-24-assistant-commissioner-of-income-tax-mangalore-sri-a-mohiuddin-mangalore</loc>
               <lastmod>2025-04-16T20:07:34.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3760-mum-2013-14-asst-cit-16-3-mumbai-bhavni-gems-mumbai</loc>
               <lastmod>2025-04-17T11:00:41.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4875-mum-2012-14-marvel-life-scineces-pvt-ltd-mumbai-i-t-o-3-2-2-mumbai</loc>
               <lastmod>2025-04-17T11:00:41.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4304-mum-2014-14-acit-cir-12-3-mumbai-malik-traders-mumbai</loc>
               <lastmod>2025-04-17T11:14:41.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5269-mum-2012-14-bhavyesh-p-shah-mumbai-asst-cit-12-1-mumbai</loc>
               <lastmod>2025-04-17T11:14:41.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-mum-2015-14-jindal-combine-p-ltd-mumbai-dcit-5-2-mumbai</loc>
               <lastmod>2025-04-19T12:36:25.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-hyd-2016-14-rachamalla-omprakash-hyd-hyderabad-ito-ward-8-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:35:52.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-hyd-2017-14-srinivasa-rao-padakanti-hyderabad-hyderabad-acit-circle-12-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:57:02.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.802Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-hyd-2016-14-sanjay-kumar-hyd-hyderabad-ito-ward-11-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:49:50.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-hyd-2016-14-derco-cooling-coils-ltd-sec-bad-secunderabad-ito-ward-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-hyd-2014-14-vasavi-prosoft-transcription-limited-hyderabad-ito-ward-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:49:54.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-hyd-2016-14-emu-farms-and-real-estates-private-limited-hyderabad-hyderabad-ito-ward-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:49:50.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1623-hyd-2016-14-ito-ward-16-4-hyderabad-hyderabad-modi-builders-amp-realtors-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:28:53.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1589-hyd-2016-14-modi-builders-amp-realtors-pvt-ltd-hyd-hyderabad-ito-ward-16-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:28:53.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-hyd-2016-14-devineni-suresh-hyderabad-hyderabad-acit-cen-cir-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T03:28:53.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-jpr-2017-14-ito-bharatpur-subhash-chand-bansal-bharatpur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-jpr-2015-14-acit-jaipur-r-f-properties-pvt-ltd-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2884-del-2012-14-acit-ghaziabad-m-s-legend-promoters-p-ltd-new-delhi</loc>
               <lastmod>2025-04-16T07:00:32.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-hyd-2016-14-viceroy-hotels-ltd-hyd-hyderabad-dcit-circle-3-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:49:04.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-hyd-2017-14-g-bhagvanth-reddy-hyderabad-hyderabad-ito-ward-7-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:49:07.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4510-del-2014-14-acit-new-delhi-m-s-harsoria-health-care-pvt-ltd-gurgaon</loc>
               <lastmod>2024-10-10T01:22:41.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5074-del-2012-14-late-smt-shanti-devi-hisar-cit-hisar</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-ahd-2012-14-the-acit-circle-4-baroda-m-s-poonam-roller-flour-mills-pvt-ltd-baroda</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-mum-2017-14-glumex-pharmaceuticals-manufacturing-p-ltd-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1334-mum-2016-14-dcit-cen-cir-2-3-mumbai-nmc-industries-p-ltd-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-nag-2012-14-acit-circle-5-nagpur-shri-s-ramalingam-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-nag-2013-14-m-s-fuel-corporation-of-india-nagpur-commissioner-of-income-tax-central-circle-1-1-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-nag-2013-14-ito-ward-4-1-nagpur-shri-vikesh-chaturbhuj-agrawal-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-nag-2016-14-m-s-abhijit-construction-co-nagpur-a-c-i-t-cent-cir-1-4-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-nag-2017-14-shri-sanjay-nanasaheb-bharsakale-i-t-o-ward-1-amravati</loc>
               <lastmod>2025-04-20T02:01:14.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-nag-2014-14-acit-cir-8-nagpur-shri-roshanlal-ramdeo-jaiswal-gondia</loc>
               <lastmod>2025-04-20T02:01:15.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-nag-2012-14-asstt-cit-cir-8-nagpur-prakash-ramdeo-jaiswal-gondia</loc>
               <lastmod>2025-04-20T02:01:15.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-nag-2014-14-shri-nandkumar-ratanlal-kothari-nagpur-income-tax-officer-ward-7-1-nagpur</loc>
               <lastmod>2025-04-20T02:01:15.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-nag-2015-14-i-t-o-ward-3-5-nagpur-shri-mukundrao-govindrao-mankar-katol</loc>
               <lastmod>2025-04-20T02:01:14.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3779-mum-2015-14-protech-engineering-industries-pvt-ltd-mumbai-dcit-cit-3-2-mumbai</loc>
               <lastmod>2025-04-18T22:49:56.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-kol-2017-24-dilip-kumar-saha-purba-medinipur-acit-cir-27-haldia-purba-medinipur</loc>
               <lastmod>2025-04-20T12:22:24.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1298-hyd-2015-14-acit-circle-15-1-hyd-hyderabad-ap-dairy-development-co-operative-federation-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-21T14:22:41.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-hyd-2015-14-acit-circle-15-1-hyd-hyderabad-ap-dairy-development-co-operative-federation-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-21T14:22:41.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-hyd-2015-14-a-p-dairy-development-cooperative-federation-ltd-hyd-hyderabad-ito-ward-1-2-hyd-hyderabad</loc>
               <lastmod>2025-04-21T14:22:41.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-chandi-2017-14-m-s-jamyang-choling-institute-dharamashala-ito-dharamashala</loc>
               <lastmod>2025-04-17T21:49:40.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-chny-2017-14-acit-chennai-price-waterhouse-amp-co-chennai</loc>
               <lastmod>2025-04-12T19:21:04.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3375-chny-2016-14-munnalal-kadel-huf-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T18:28:05.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-chny-2015-14-olympus-elevator-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T14:42:01.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-del-2017-14-sh-naresh-kumar-mahajan-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T04:35:51.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4999-del-2014-14-acit-new-delhi-sh-ashok-aggarwal-new-delhi</loc>
               <lastmod>2025-04-19T11:00:49.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-126-del-2015-23-sh-ashok-kumar-aggarwal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-19T11:00:49.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-hyd-2016-14-purushothama-charya-tirumala-hyderabad-hyderabad-ito-ward-4-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:00:50.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1407-hyd-2016-14-purushothama-charya-tirumala-hyderabad-hyderabad-ito-ward-4-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:00:50.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-hyd-2016-14-acit-tds-circle-2-1-hyd-hyderabad-power-grid-corporation-of-india-limited-secunderabad-secunderabad</loc>
               <lastmod>2025-04-19T09:00:50.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4579-del-2011-14-amrit-corp-ltd-ghaziabad-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-18T05:14:47.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-ahd-2014-14-smt-sumandevi-parmatmaprasad-agrawal-ahmedabad-the-income-tax-officer-ward-10-4-ahmedabad</loc>
               <lastmod>2025-04-13T09:21:00.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-rjt-2016-14-m-s-silver-salt-industries-jamnagar-the-income-tax-officer-ward-2-gandhidham</loc>
               <lastmod>2025-04-14T18:14:00.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-del-2009-14-m-s-ranbaxy-holding-company-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:01:52.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-del-2017-14-sh-kunwar-amir-ahmed-meerut-ito-meerut</loc>
               <lastmod>2025-04-21T22:01:38.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5857-mum-2003-14-dcit-rg-7-2-m-s-supreme-telecommunications-pvt-ltd</loc>
               <lastmod>2025-04-19T22:42:58.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-chny-2017-14-l-rajam-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:14:08.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3258-del-2011-14-dcit-new-delhi-m-s-ssipl-retail-ltd-new-delhi</loc>
               <lastmod>2022-04-07T06:20:09.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5785-del-2014-14-dcit-new-delhi-m-s-carzonrent-india-pvt-ltd-delhi</loc>
               <lastmod>2022-04-07T06:20:09.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4976-mum-2015-14-dcit-28-2-navi-mumbai-naresh-t-aidasani-navi-mumbai</loc>
               <lastmod>2025-04-20T21:36:22.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1640-mum-2017-14-mayur-p-jain-mumbai-ito-20-2-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:12.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1422-mum-2015-14-dcit-14-3-1-mumbai-reliance-infrstructure-ltd-mumbai</loc>
               <lastmod>2022-04-07T06:20:12.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7204-mum-2016-14-nitish-s-lodh-mumbai-ito-21-2-3-thane</loc>
               <lastmod>2022-04-07T06:20:12.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1896-mum-2017-14-acit-cen-cir-3-3-cen-rg-3-mumbai-gnm-realors-p-ltd-mumbai</loc>
               <lastmod>2022-04-07T06:20:14.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7421-mum-2016-14-precision-engineering-industries-mumbai-acit-31-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-mum-2017-14-palm-court-building-p-ltd-mumbai-ito-1-2-4-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7404-mum-2016-14-falguni-v-swami-thane-ito-wd-2-1-thane</loc>
               <lastmod>2022-04-07T06:20:15.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7400-mum-2016-14-kiran-wamanrao-bhadange-mumbai-ito-wd-26-2-4-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3966-mum-2016-14-asst-cit-24-2-mumbai-king-metal-works-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-mum-2017-14-lucky-v-pamnani-navi-mumbai-acit-22-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3906-mum-2016-14-king-metal-works-mumbai-acit-20-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3730-mum-2011-14-general-mills-india-p-ld-mumbai-addl-cit-10-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-mum-2015-14-ito-20-1-2-mumbai-grand-wood-works-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-kol-2014-14-sanjay-kumar-agarwal-sikkim-dcit-cc-xxii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:04.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-pun-2014-14-ashoka-infrastructure-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:14:06.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4086-mum-2015-14-saurabh-naval-kishore-garg-mumbai-dcit-cc-42-now-dcit-7-3-mumbai</loc>
               <lastmod>2025-04-14T08:35:07.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6194-mum-2016-14-dunnima-engineers-amp-divers-enterprises-pvt-ltd-navi-mumbai-acit-15-1-2-mumbai</loc>
               <lastmod>2025-04-14T08:35:07.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3708-mum-2013-14-acit-cir-1-thane-ashok-murji-faria-thane</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2202-pun-2012-14-powerdeal-energy-systems-india-pvt-ltd-nashik-acit-circle-2-nashik</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-pun-2011-14-nandkishor-hiralal-birla-huf-pune-ito-wd-3-2-pune</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-pun-2014-14-bhagyodaya-transport-co-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-pun-2015-14-m-s-motiwala-square-aurangabad-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-pun-2014-14-b-r-agarwal-huf-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-441-pun-2014-14-ramrao-tukaram-patil-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-pun-2014-14-smt-tehmida-lakhani-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1589-pun-2013-14-mr-nandkumar-amolchand-bafna-pune-dcit-pune</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-pun-2016-14-vijay-dinkar-jadhav-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6174-mum-2014-14-ito-14-3-4-mumbai-rialto-exim-mumbai</loc>
               <lastmod>2025-04-11T09:00:10.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-del-2017-14-shri-pramod-kumar-garg-new-delhi-ito-hapur</loc>
               <lastmod>2025-04-21T22:29:39.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2143-kol-2014-14-m-s-chandi-steel-industries-ltd-kolkata-dcit-cc-xiii-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:03.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-kol-2014-14-dcit-circle-6-2-kolkata-kolkata-west-bengal-infrastructure-development-finance-corporation-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:56:03.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-kol-2011-14-oracel-ofss-bpo-services-limited-formerly-known-as-equinox-global-services-pvt-ltd-haryana-dcit-circle-2-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:03.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3092-mum-2009-14-dcit-c-c-25-mumbai-skil-infrastructure-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-mum-2014-14-firstsource-solutions-ltd-mumbai-asst-cit-cir-6-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1881-mum-2015-14-acit-16-1-mumbai-gayatri-films-amp-music-p-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7036-mum-2014-14-ups-freight-services-india-p-ltd-mumbai-ito-10-3-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5970-mum-2014-14-asst-cit-11-2-mumbai-khaitan-amp-co-mumbai</loc>
               <lastmod>2025-04-21T13:01:42.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-del-2013-14-m-s-moonstar-securities-trading-amp-finance-co-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T04:01:24.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3337-del-2014-14-ito-new-delhi-m-s-modipon-ltd-ghaziabad</loc>
               <lastmod>2025-04-21T03:57:20.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-del-2013-14-m-s-reed-elsevier-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-15T20:14:28.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-del-2012-14-rallison-electricals-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-15T20:14:28.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-mum-2016-14-ganesh-medicament-p-ltd-mumbai-ito-1-1-4-mumbai</loc>
               <lastmod>2025-04-19T23:57:01.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4378-mum-2016-14-axis-securities-ltd-mumbai-dcit-rg-4-1-1-mumbai</loc>
               <lastmod>2025-04-19T19:43:04.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4377-mum-2016-14-axis-securities-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-04-19T19:43:04.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-mum-2015-14-acit-22-1-mumbai-daulat-lutharia-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-chandi-2017-14-sanjay-kumar-ahmedgarh-ito-malerkotla</loc>
               <lastmod>2025-04-14T06:56:05.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-74-del-2014-23-m-s-acb-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-chny-2016-14-d-selvamuthu-kumar-erode-ito-erode</loc>
               <lastmod>2025-04-12T06:14:05.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-chny-2015-14-acit-chennai-kannan-dhanasekar-chennai</loc>
               <lastmod>2025-04-12T14:28:05.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-chny-2014-14-carborundum-universal-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T14:28:06.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-chny-2017-14-acit-chennai-best-amp-crompton-engineering-projects-ltd-chennai</loc>
               <lastmod>2025-04-12T11:07:04.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-649-chny-2017-14-dcit-chennai-indian-additives-limited-chennai</loc>
               <lastmod>2025-04-12T10:56:06.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-chny-2017-23-tamilnadu-cooperative-housing-federation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:56:06.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-chny-2016-23-cibi-international-pvt-ltd-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-04-12T11:00:06.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-chny-2016-14-gee-gee-steels-amp-alloys-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T11:07:04.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3372-mum-2014-14-s-ramaswamy-mumbai-acit-osd-ii-cen-rg-7-mumbai</loc>
               <lastmod>2025-04-12T21:07:00.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2357-chny-2016-14-dcit-chennai-m-s-bimetal-bearings-ltd-coimbatore</loc>
               <lastmod>2025-04-12T06:42:00.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-chny-2016-14-tvs-shriram-growth-fund-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T17:14:01.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-chny-2016-14-ito-chennai-tvs-shriram-growth-fund-chennai</loc>
               <lastmod>2025-04-12T17:14:01.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-chny-2016-14-ito-chennai-tvs-shriram-grwoth-fund-chennai</loc>
               <lastmod>2025-04-12T17:14:02.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-kol-2016-14-sri-sanjay-kumar-binani-kolkata-ld-acit-circle-36-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:07.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-kol-2015-14-ito-wd-58-2-kolkata-kolkata-sri-biswanath-banerjee-kolkata</loc>
               <lastmod>2025-04-13T21:21:02.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-835-pun-2015-14-deputy-commissioner-of-income-tax-manraj-motors-pvt-ltd-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-pun-2015-14-shree-sharada-sahakari-bank-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-pun-2015-14-ubisoft-entertainment-india-pvt-ltd-pune-deputy-commssioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-pun-2014-14-m-s-dangat-brothers-developers-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-pun-2015-14-income-tax-officer-shri-mohd-habib-mohd-usman-nanded</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-pun-2015-14-m-s-jagdish-electronics-i-p-ltd-pune-deputy-commisisoner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-pun-2017-24-sharad-m-mutha-ahmednagar-income-tax-officer-ahmednagar</loc>
               <lastmod>2025-06-05T13:57:13.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1202-del-2017-14-shirdi-sai-baba-foundation-new-delhi-ito-exemption-new-delhi</loc>
               <lastmod>2025-04-18T04:35:48.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-del-2017-14-m-s-indo-japan-agro-tech-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:49.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6614-del-2016-14-sh-babu-lal-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-18T04:35:50.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-del-2016-14-sh-balbir-sharma-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:50.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-mum-2013-14-lloyd-apos-s-register-quality-assurance-ltd-india-branch-office-mumbai-adit-4-1-mumbai</loc>
               <lastmod>2025-04-13T16:56:05.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-pun-2015-14-jagatsingh-pratapsingh-jadhav-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-pun-2016-14-j-p-builders-amp-developers-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-pun-2016-14-smt-kamal-bharat-shinde-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-pun-2016-14-anil-murlidhar-walve-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:12.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-del-2017-14-ceb-india-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2025-04-18T11:56:51.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-kol-2015-14-narayan-rice-mill-burdwan-cit-burdwan-burdwan</loc>
               <lastmod>2025-04-16T02:56:24.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2164-chny-2014-14-acit-tiruppur-quantum-knits-p-ltd-coimbatore</loc>
               <lastmod>2025-04-12T06:42:01.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-chny-2016-14-acit-chennai-shri-r-vijay-krishnan-chennai</loc>
               <lastmod>2025-04-12T06:42:01.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-chny-2017-14-orchid-holdings-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:42:03.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-chny-2017-14-dcit-chennai-state-industries-promotion-corporation-of-tamilnadu-ltd-chennai</loc>
               <lastmod>2025-04-12T11:42:01.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-chny-2017-14-acit-chennai-narasimhulu-gali-munusami-chennai</loc>
               <lastmod>2025-04-12T11:42:01.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-chny-2016-14-the-salem-district-central-co-op-bank-ltd-salem-dcit-salem</loc>
               <lastmod>2025-04-12T11:42:00.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-chny-2016-14-b-and-a-digi-tactical-solutions-private-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T11:42:00.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-chny-2017-14-dcit-chennai-grandeur-wear-private-limited-chennai</loc>
               <lastmod>2025-04-12T11:56:02.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4011-del-2014-14-a-b-hotels-ltd-radisson-hotel-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4009-del-2014-14-a-b-hotels-ltd-radisson-hotel-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-del-2013-14-shri-chandra-swami-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2468-del-2013-14-shri-chandra-swami-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3206-del-2013-14-m-s-spfl-securities-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7425-mum-2013-14-mahasagar-securities-p-ltd-mumbai-acit-cen-cir-46-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6619-mum-2011-14-acit-cen-cir-2-3-mumbai-buniyad-chemicals-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-mum-2014-14-sharikh-s-ansari-mumbai-ito-4-4-thane</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2314-mum-2014-14-soham-data-processing-and-finance-p-ltd-mumbai-dcit-7-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-mum-2012-14-tata-motors-ltd-mumbai-a-c-i-t-cir-2-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-mum-2013-14-maniben-shivji-devji-educational-amp-charitable-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-mum-2015-14-dcit-11-2-2-mumbai-soir-jewellery-p-ltd-gujrat</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-mum-2016-14-sahakar-developers-mumbai-acit-25-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8183-mum-2010-14-britacel-silicones-lts-mumbai-addl-cit-rg-8-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-mum-2015-14-tata-aig-general-insurance-company-ltd-mumbai-cit-6-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4376-mum-2013-14-ito-15-3-1-mumbai-swastik-value-enterprises-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4113-mum-2013-14-deepshree-bidaye-mumbai-ito-19-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-mum-2015-14-bharat-kantilal-mehta-mumbai-cit-14-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6101-mum-2012-14-acit-cen-cir-32-martand-properties-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5022-mum-2013-14-smartchem-technologeis-ltd-pune-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-del-2017-14-shri-ram-binay-sharma-ghaziabad-pr-cit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4380-del-2014-14-acit-new-delhi-plaza-partner-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-352-ahd-2014-16-shri-alpesh-kotadiya-surat-the-acit-central-circle-1-surat</loc>
               <lastmod>2025-07-22T09:49:55.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-chny-2017-14-acit-chennai-tamil-nadu-small-industries-corporation-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-chny-2017-14-acit-chennai-tamilnadu-small-idnustries-corporation-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-chny-2017-14-dcit-chennai-ashok-leyland-wind-energy-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-chny-2016-14-shri-sohanlal-sakaria-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-chny-2016-14-acit-chennai-eta-karnataka-estates-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1066-chny-2015-14-perumal-guruswamy-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-chny-2017-14-doosan-power-systems-india-private-limited-gurgaon-acit-osd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2518-chny-2016-14-dcit-chennai-m-s-aban-offshore-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-chny-2015-14-acit-chennai-green-house-promoters-private-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-chny-2013-14-acit-chennai-thermodyne-technologies-private-limited-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1535-chny-2011-14-acit-madurai-smt-s-susila-madurai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-chny-2016-14-recap-associates-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-822-chny-2017-14-prabhakar-raghunandan-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-906-chny-2017-14-s-umapathy-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-chny-2017-14-ito-virudhunagar-s-arun-kumar-rajapalayam</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-viz-2014-14-ganta-sri-ram-educational-sociaty-visakhapatnam-the-acit-circle-5-1-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-viz-2013-14-the-ito-ward-2-3-vijayawada-koneru-satya-krishna-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-viz-2016-14-bhemarasetty-suneetha-hyderabad-the-dy-director-of-income-tax-it-amp-tp-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-viz-2015-14-myneni-venkata-rao-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-coch-2016-14-the-acit-kottayam-m-s-st-mary-apos-s-rubbers-p-ltd-kottayam</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-coch-2017-14-m-s-fancy-mega-projects-p-ltd-ernakulam-the-ito-cochin</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-coch-2015-14-m-s-narikkuni-service-co-op-bank-ltd-service-co-op-bank-ltd-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5357-mum-2014-14-t-m-mohamedally-mumbai-ito-wd-14-2-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6620-mum-2014-14-dcit-cen-cir-11-mumbai-shree-meenakshi-food-products-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3947-mum-2015-14-larsen-amp-toubro-ltd-mumbai-dcit-tds-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-mum-2014-14-thermoguard-engineering-mumbai-ito-17-1-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-viz-2017-23-m-s-polisetty-somasundaram-guntur-the-acit-guntur</loc>
               <lastmod>2025-07-10T06:43:47.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-chny-2017-24-e-i-d-parry-india-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-102-chny-2017-24-vgp-video-vision-of-india-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7570-mum-2013-14-panther-fincap-amp-management-services-ltd-mumbai-asst-cit-cen-cir-40-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-mum-2015-14-mega-fine-pharma-p-ltd-mumbai-acit-4-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7477-mum-2014-14-telent-infoway-ltd-mumbai-dcit-cc-46-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-mum-2017-14-ito-19-2-1-mumbai-lands-end-co-op-hsg-soc-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-mum-2013-14-shlok-bright-steel-co-mumbai-ito-15-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6768-mum-2016-14-d-j-industries-mumbai-ito-wd-18-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6806-mum-2016-14-dcit-cc-3-4-cen-rg-3-mumbai-yogesh-thakkar-navi-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-mum-2017-14-estrela-batteries-ltd-mumbai-dcit-osd-cir-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6846-mum-2016-14-acit-32-3-mumbai-vivek-r-shetty-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-del-2014-14-m-s-dhir-amp-dhir-associates-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5405-del-2013-14-acit-meerut-m-s-arihant-pulication-india-ltd-meerut</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6129-del-2012-14-seabird-exploration-fz-llc-noida-adit-dehradun</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-del-2012-14-suman-lakhani-faridabad-acit-faridabad</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-del-2014-14-devinder-pal-singh-kohli-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-mum-2017-14-arvind-b-sardhara-mumbai-ito-25-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-mum-2017-14-sarah-infraprojects-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-mum-2017-14-sigma-printers-p-ltd-mumbai-ito-8-2-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-mum-2017-14-ito-wd-1-1-kalyan-alpesh-suresh-jain-bhiwandi</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ctk-2013-14-karunakar-mohanty-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-ahd-2014-14-shri-suresh-j-patel-surat-the-dy-cit-central-circle-3-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-2016-14-kirit-mohanbhai-patel-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-ahd-2014-14-the-dcitgnr-circle-gandhinagar-gujarat-state-civil-supplies-corporation-ltd-gandhinagar</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-viz-2013-14-alpha-literature-society-visakhapatnam-the-cit-1-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-viz-2014-14-jayashree-chadlavada-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-viz-2016-14-the-ito-rajahmundry-dr-s-chandra-sekhar-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-viz-2016-14-sri-kukkala-dharama-rao-rajahmundry-the-ito-rajahmundry</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-ctk-2014-14-m-s-hari-udyog-pvt-ltd-balasore-jcit-balasore-range-balasore-balasore</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ctk-2015-14-acit-bhubaneswar-m-s-neelachal-ispat-nigam-ltd-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ctk-2016-14-acit-corporate-circle-1-2-bhubaneswar-m-s-neelachal-ispat-nigam-limited-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ctk-2015-14-sr-distillery-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ctk-2015-14-acit-bhubaneswar-orissa-power-transmission-corporation-ltd-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ctk-2015-14-dcit-sambalpur-m-s-east-india-minerals-ltd-keonjhar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-ctk-2015-14-pradeep-mining-amp-constructions-pvt-ltd-jajpur-acit-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-ctk-2015-14-m-s-mahasakti-foundation-kalahandi-acit-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2532-mum-2014-14-vimla-p-katira-mumbai-ito9-23-3-4-navi-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2796-mum-2015-14-bipin-lilachand-shah-mumbai-ito-wd-32-1-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4090-mum-2015-14-ito-20-3-1-mumbai-the-l-hs-of-raj-vithaldas-thakkar-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6323-mum-2014-14-mahakoshal-refractores-p-ltd-mumbai-dcit-10-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3445-mum-2015-14-dcit-15-2-2-mumbai-megasoft-information-systems-p-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1274-chandi-2016-14-dcit-shimla-m-s-beas-valley-power-corporation-limited-mandi</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-chandi-2017-14-dcit-parwanoo-m-s-super-lpg-appliances-solan</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-chandi-2016-14-ms-balvinder-kaur-nijjar-united-kingdom-asstt-director-of-income-tax-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-chandi-2017-14-dcit-chandigarh-sh-surinder-singh-saini-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-chandi-2015-14-dcit-chandigarh-m-s-b-l-mehta-construction-pvt-ltd-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-chny-2016-23-max-lab-cinemas-and-entertainment-pvt-ltd-ernakulam-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-chny-2016-23-max-lab-cinemas-and-entertainment-pvt-ltd-ernakulam-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-chny-2010-23-m-s-skm-egg-products-export-india-limited-erode-dcit-erode</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3426-chny-2016-14-dcit-chennai-lite-on-mobile-india-pvt-limited-sriperambudur</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-chny-2016-14-p-ramesh-kumar-namakkal-acit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3134-chny-2016-14-p-ramesh-kumar-namakkal-acit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3133-chny-2016-14-p-ramesh-kumar-namakkal-acit-salem</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-chny-2016-14-k-s-sunder-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-chny-2017-14-acit-chennai-khivraj-automobiles-amp-infrastructure-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-chny-2017-14-acit-chennai-khivraj-automobiles-amp-infrastructure-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1484-chny-2017-14-sporting-pastime-india-limited-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-chny-2010-14-acit-erode-m-s-skm-egg-products-export-india-ltd-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2186-chny-2015-14-dcit-chennai-max-lab-cinemas-amp-entertainment-pvt-ltd-ernakulam</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-kamala-ojha-income-tax-officer-1-korba-and-income-tax-officer-ward-3-korba-and-deputy-commissioner-of-income-tax-korba-and-assistant-valuation-officer-ii-income-tax-department-mumbai-and-union-of-india-through-its-secretary-ministry-of-finance-department-of-revenue-new-delhi-177-2016</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madanamohanan-commercial-tax-officer-works-contract-mattancherry-and-deputy-commissioner-appeals-commercial-taxes-ernakulam-and-inspecting-assistant-commissioner-muvattupuzha-ernakulam-18437</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-c-g-uthappa-the-income-tax-officer-mysore-ward-13-2-bangalore-406-2016</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/govardhan-k-oza-the-commissioner-of-income-tax-appeals-belagavi-and-the-income-tax-officer-ward-2-1-belagavi-100028</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mary-kuruvila-the-commissioner-of-income-tax-ii-and-income-tax-officer-ward-1-3-range-1-nc-and-income-tax-ombudsman-and-central-board-of-direct-taxes-and-union-of-india-1636</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parthas-info-park-pvt-ltd-asst-commissioner-of-income-tax-circle-1-1-and-assistant-director-of-income-tax-inv-trivandrum-and-commissioner-of-income-tax-and-chief-commissioner-of-income-tax-4761</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-bang-2016-14-smt-y-s-mythily-bangalore-ito-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-bang-2013-14-sharanappa-s-alur-jcit</loc>
               <lastmod>2025-12-25T07:26:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-2008</loc>
               <lastmod>2025-12-25T10:06:34.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-w-p-no-23351-of-2008</loc>
               <lastmod>2025-12-25T10:06:34.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-23366-23373-23395-32987-33406-24476-24490-25349-4092-8032-9204-15982-15983-6365-25-4-8-10-11-12</loc>
               <lastmod>2025-12-25T10:06:34.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-hyd-2015-14-a-p-dairy-development-cooperative-federation-ltd-hyd-hyderabad-ito-ward-1-1-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-director-of-income-tax-international-taxation-hyderabad-m-s-vanenberg-facilities-bv-55-71-41469</loc>
               <lastmod>2025-12-25T08:10:31.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagwan-singh-and-sunil-kumar-yadav-and-anil-kumar-and-parivartan-singh-and-veerpal-singh-and-rajkumar-and-deepak-sharma-and-hukam-singh-saini-and-bhupendra-singh-and-peetam-singh-union-of-india-through-secretary-through-secretary-ministry-of-finance-department-of-revenue-new-delhi-and-chief-commissioner-of-income-tax-ncr-building-statue-circle-jaipur-and-income-tax-officer-moti-doongri-alwar-rajasthan-and-m-s-symbosis-management-consultants-69-375-near-v-t-road-mansarovar-jaipur-302020-8820-2017</loc>
               <lastmod>2025-12-25T11:40:18.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-del-2011-14-amrit-corp-ltd-ghaziabad-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-18T05:14:47.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4106-mum-2014-14-destimoney-securities-p-ltd-mumbai-ito-tds-osd-1-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4702-mum-2015-14-dcit-it-2-1-1-mumbai-credit-agricole-amp-investment-bank-formerly-calyon-bank-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4084-mum-2015-14-dev-land-and-housing-p-ltd-mumbai-addl-cit-8-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7132-mum-2013-14-jayantilal-m-thadeshwar-mumbai-ito-25-2-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5684-mum-2013-14-a-lateef-amp-brothers-mumbai-ito-19-1-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-2008</loc>
               <lastmod>2025-12-25T10:06:33.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1846-kol-2014-14-ito-wd-1-3-kolkata-kolkata-m-s-duroplus-india-p-ltd-howrah</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-kol-2014-14-ito-ward-56-4-kolkata-kolkata-m-s-nopany-amp-sons-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-kol-2014-14-ito-ward-28-1-kolkata-kolkata-sri-supran-chaudhuri-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-kol-2014-14-dcit-cir-10-kolkata-kolkata-m-s-dic-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-872-kol-2014-14-coal-india-limited-kolkata-dcit-cir-5-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2205-kol-2016-14-jignesh-desai-kolkata-ito-ward-35-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-kol-2016-16-m-s-westwood-marketing-pvt-ltd-kolkata-dcit-cc-2-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-kol-2017-24-damodar-ropeways-amp-construction-co-pvt-ltd-kolkata-dcit-central-circle-xviii-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-bang-2011-14-siemens-bpo-services-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1156-bang-2013-14-k-muniswamy-reddy-huf-acit</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-bang-2015-14-asst-c-i-t-bangalore-m-s-yokogawa-india-limited-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-bang-2017-14-sri-patil-kadpakal-garjan-shimoga-additional-commissioner-of-income-tax-shimoga</loc>
               <lastmod>2025-12-23T08:22:15.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-bang-2016-14-assistant-commissioner-of-income-tax-bangalore-m-s-kpmg-global-delivery-centre-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-bang-2014-14-sri-b-v-nagesh-bangalore-ito-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-72-bang-2017-24-m-s-uk-n-properties-p-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-23366-23373-23395-32987-33406-24476-24490-25349-4092-8032-9204-15982-15983-6365-25-4-8-10-11-12</loc>
               <lastmod>2025-12-25T10:06:34.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2254-mum-2016-14-vijayaben-kanji-ashra-mumbai-dcit-cent-cir-40-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6150-mum-2014-14-ito-25-1-2-mumbai-prem-sagar-pandey-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7437-mum-2016-14-rose-industries-thane-ito-1-3-kalyan</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4929-mum-2015-14-rose-industries-thane-ito-wd-1-3-kalyan</loc>
               <lastmod>2026-01-13T08:54:38.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4446-mum-2015-14-harish-m-aggarwal-thane-asst-cit-cir-1-thane</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-mum-2015-14-ito-32-1-5-mumbai-hiren-c-parekh-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4490-mum-2014-14-p-k-joshua-navi-mumbai-ito-26-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-mum-2015-14-bond-safety-betts-mumbai-dcit-cir-12-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-kol-2014-14-dcit-cir-i-kolkata-kolkata-m-s-the-hooghly-mills-co-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-kol-2013-14-baij-nath-shaw-kolkata-i-t-o-wd-28-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2457-kol-2013-14-french-motor-car-co-ltd-kolkata-addl-c-i-t-range-12-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-pun-2015-14-indo-global-warehousing-amp-services-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pun-2015-14-deputy-commissioner-of-income-tax-behr-india-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1459-pun-2013-14-shaikh-kutubuddin-rahimaan-satara-ito-satara</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-61-kol-2014-16-dcit-cc-xxiii-kolkata-kolkata-m-s-shree-dadu-impex-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-102-kol-2015-16-msp-infotech-pvt-ltd-kolkata-dcit-cc-3-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-kol-2014-14-dcit-cir-12-kolkata-karnataka-m-s-associated-alcohols-amp-breweries-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-kol-2014-14-shikha-distributors-p-ltd-kolkata-ito-wd-10-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2528-kol-2013-14-hindustan-copper-limited-kolkata-d-c-i-t-cir-5-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-21-pun-2015-23-baldevsingh-wahi-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-chandi-2015-14-m-s-emm-bee-fincap-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-del-2014-14-surinder-kumar-arora-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-723-chandi-2015-14-m-s-ess-ess-exim-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1467-del-2015-14-evalueserve-sez-gurgaon-pvt-ltd-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-21T04:29:19.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-ahd-2017-24-shri-mansingh-s-chaudhary-gandhinagar-the-income-tax-officer-ward-3-gandhinagar</loc>
               <lastmod>2025-04-13T15:49:10.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-del-2015-14-m-s-noor-saleem-rana-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2025-04-21T03:57:20.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3782-del-2014-14-smt-manjeet-kaur-sran-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T03:57:20.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6307-del-2012-14-mirkana-engineering-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T03:57:20.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-del-2012-14-fateh-chand-charitable-trust-muzaffarnagar-addl-cit-meerut</loc>
               <lastmod>2025-04-21T21:36:41.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2254-kol-2014-14-bhargab-engineering-works-howrah-dcit-circle-47-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:03.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-del-2011-14-dcit-new-delhi-m-s-jaipuria-infrastructure-developers-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6763-del-2013-14-sh-sushil-kumar-karnal-ito-new-delhi</loc>
               <lastmod>2025-04-18T03:21:47.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6328-del-2016-14-mrs-anisha-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T12:08:20.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-del-2017-14-m-s-gruner-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:35:46.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1720-del-2012-14-hopewin-admark-amp-consultancy-services-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T03:07:49.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4861-del-2014-14-m-s-msx-mall-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T03:07:50.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-kol-2014-14-dcit-cir-12-kolkata-kolkata-m-s-ganaga-rasayanie-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T20:56:03.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1995-kol-2014-14-loon-karan-jhanwar-kolkata-acit-cc-iv-kolkata-kolkata</loc>
               <lastmod>2025-04-13T23:14:00.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-kol-2014-14-deepakl-kumar-kolkata-ito-wd-30-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:00:03.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1697-kol-2014-14-m-s-dhiraj-enterprises-pvt-ltd-kolkata-ito-ward-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:35:03.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-kol-2014-14-sanjay-kumar-agarwal-sikkim-dcit-cc-xxii-kolkata-kolkata</loc>
               <lastmod>2025-04-13T20:56:04.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4871-del-2014-14-arti-chadha-amp-puja-chadha-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T20:14:28.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-del-2012-14-ito-new-delhi-m-s-greenland-finance-and-leasing-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T20:14:28.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5062-del-2016-14-panchsheel-realtech-pvt-ltd-noida-dcit-ghaziabad</loc>
               <lastmod>2025-04-15T20:14:27.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4227-del-2014-14-ito-new-delhi-m-s-fussy-financial-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T15:42:20.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2974-del-2014-14-sh-virendra-kumar-bhatnagar-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T16:35:23.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-del-2014-14-dcit-new-delhi-m-s-honeywell-international-india-pvt-ltd-new-delhi</loc>
               <lastmod>2022-04-07T06:20:09.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-mum-2017-14-prakashmal-g-arnaiya-mumbai-ito-19-2-5-mumbai</loc>
               <lastmod>2025-04-21T00:29:54.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2487-mum-2017-14-sudhakar-m-shetty-mumbai-ito-26-3-3-mumbai</loc>
               <lastmod>2025-04-21T00:29:52.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2569-mum-2017-14-pushpa-nareshkumar-dhanania-mumbai-ito-wd-17-2-5-mumbai</loc>
               <lastmod>2025-04-21T00:29:52.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2587-mum-2017-14-asst-cit-17-2-mumbai-jechand-jasraj-vora-mumbai</loc>
               <lastmod>2025-04-21T00:29:52.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-mum-2017-14-vijayjyot-seats-p-ltd-mumbai-dcit-13-3-2-mumbai</loc>
               <lastmod>2025-04-21T00:29:53.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3905-mum-2016-14-king-metal-works-mumbai-acit-20-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7205-mum-2016-14-bhavik-kishore-vora-mumbai-ito-26-1-2-thane</loc>
               <lastmod>2022-04-07T06:20:16.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-mum-2016-14-asst-cit-24-2-mumbai-king-metal-works-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6884-mum-2016-14-mvr-gl-joint-venture-mumbai-ito-25-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1685-mum-2017-14-ito-9-1-1-mumbai-aakash-lavlesh-leisure-p-ltd-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-mum-2017-14-ghanshyam-l-chugh-mumbai-ito-wd-24-1-4-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3964-mum-2016-14-asst-cit-24-2-mumbai-king-metal-works-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-mum-2017-14-ito-4-3-1-mumbai-payal-gold-p-ltd-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-mum-2017-14-uday-h-snghavi-mumbai-ito-30-1-4-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5888-mum-2016-14-kamal-haren-shah-mumbai-ito-wd-18-2-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:16.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-ctk-2013-14-srb-consultancy-pvt-ltd-bhubaneswar-dcit-bhubaneswar</loc>
               <lastmod>2022-04-07T06:20:09.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-mum-2017-14-ito-wd-1-2-2-mumbai-sudheer-omprakash-bahl-mumbai</loc>
               <lastmod>2022-04-07T06:20:14.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7361-mum-2016-14-wannamo-marketing-p-ltd-haryana-dcit-cir-13-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:20:14.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7407-mum-2016-14-suaresh-hariram-tikani-ulhasnagar-ito-wd-2-4-kalyan</loc>
               <lastmod>2022-04-07T06:20:15.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-mum-2017-14-prakash-amrutlal-shah-mumbai-dcit-20-2-mumbai</loc>
               <lastmod>2022-04-07T06:20:15.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7338-mum-2016-14-manoj-d-chitalia-mumbai-ito-21-1-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:12.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-kol-2014-16-dcit-cc-ii-kolkata-kolkata-sri-subrata-banik-prop-of-m-s-banik-rubber-indistries-kolkata</loc>
               <lastmod>2025-04-19T14:22:06.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-kol-2014-14-dcit-circle-5-1-kolkata-kolkata-m-s-adventz-investments-and-holdings-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-kol-2014-14-acit-circle-3-asansol-asansol-shyam-sunder-hetamsaria</loc>
               <lastmod>2025-04-19T14:29:09.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ahd-2014-14-shri-prashant-manharlal-shah-ahmedabad-the-income-tax-officer-ward-7-1-ahmedabad</loc>
               <lastmod>2025-04-13T17:07:04.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2489-ahd-2013-14-interkiln-industries-ltd-ahmedabad-the-dcit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-13T17:07:04.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-pun-2014-14-ashoka-infrastructure-ltd-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T16:14:06.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-chny-2014-14-info-drive-software-limited-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T14:49:00.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-chny-2017-14-interpump-hydraulics-pvt-ltd-bangalore-acit-hosur</loc>
               <lastmod>2025-04-12T14:49:00.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5764-mum-2012-14-rialto-exim-mumbai-ito-wd-14-3-4-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2615-mum-2015-14-ito-31-2-3-mumbai-madhukant-v-shah-mumbai</loc>
               <lastmod>2025-04-14T08:35:07.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2864-mum-2015-14-kiduja-india-ltd-mumbai-addl-cit-rg-3-2-mumbai</loc>
               <lastmod>2025-04-12T14:42:08.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5979-mum-2012-14-a-c-i-t-rg-3-3-mumbai-trans-freight-containers-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1746-mum-2014-14-asst-cit-25-2-mumbai-rajiv-r-ahuja-mumbai</loc>
               <lastmod>2025-04-20T22:22:23.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-mum-2015-14-ito-24-2-3-mumbai-karan-r-bahal-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-pun-2014-14-poona-health-services-private-ltd-assistant-commissioner-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-pun-2011-14-asst-comm-of-income-tax-circle-7-pune-weikfiled-products-co-india-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-pun-2014-14-shree-gajanan-construction-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-pun-2014-14-mukund-m-altekar-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-pun-2015-14-superfine-photo-company-pvt-ltd-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-724-pun-2015-14-sunil-krishnaji-kate-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-710-pun-2015-14-assistant-commissioner-of-income-tax-shri-balaji-society-pune</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-pun-2015-14-m-s-maass-flange-india-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-pun-2014-14-vijay-kumar-bhagchandji-lodha-malegaon-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-pun-2014-14-b-r-agarwal-huf-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3904-mum-2014-14-dcit-24-3-mumbai-dipesh-manibhai-patel-mumbai</loc>
               <lastmod>2025-04-19T18:36:06.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-jodh-2009-14-assistant-commissioner-of-income-tax-udaipur-m-s-hindustan-zinc-limited-udaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-721-jpr-2014-14-chudhary-amp-brothers-jaipur-acit-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-jpr-2017-14-sangeeta-goel-jaipur-ito-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-hyd-2015-14-anantha-sai-realtors-hyd-hyderabad-ito-ward-9-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:49:08.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-hyd-2016-14-amit-agarwal-hyderabad-hyderabad-dcit-circle-16-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:49:54.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-hyd-2016-14-akash-kumar-agarwal-hyderabad-hyderabad-dcit-circle-16-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:49:54.171Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-chny-2017-14-k-suresh-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:00:09.149Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-chny-2017-14-dilip-kumar-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T11:56:00.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-502-del-2012-14-acit-new-delhi-m-s-vireet-investment-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T11:14:53.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-ahd-2013-14-j-b-amp-brothers-maharashtra-the-acit-cent-circle-1-surat</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-ahd-2014-14-m-s-hy-tuf-steels-pvt-ltd-baroda-the-acit-circle-1-2-baroda</loc>
               <lastmod>2024-10-10T01:34:09.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-pun-2015-14-deputy-commssioner-of-income-tax-m-s-span-overseas-private-ltd-pune</loc>
               <lastmod>2024-10-10T01:11:26.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-112-chny-2017-24-sri-krishna-tiles-amp-potteries-madras-pvt-l-td-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T13:56:03.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4132-del-2016-14-ito-new-delhi-shri-ishwar-chand-bansal-new-delhi</loc>
               <lastmod>2025-04-18T12:36:03.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-hyd-2016-14-sri-mata-infratech-ltd-hyd-hyderabad-dcit-cir-3-2-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:29:42.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-90-jpr-2016-24-deepak-dalela-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T04:08:40.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-jpr-2014-14-ito-jaipur-ratan-kumar-jaipur</loc>
               <lastmod>2025-04-22T04:15:39.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-hyd-2017-14-ito-ward-2-4-hyderabad-hyderabad-toshali-cements-private-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:49:52.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:01.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-hyd-2017-14-far-shipping-singapore-pte-limited-rep-by-samsara-shipping-p-ltd-mumbai-mumbai-ito-international-taxation-nellore-nellore</loc>
               <lastmod>2025-04-19T07:57:00.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-hyd-2017-14-venkata-krishna-constructions-private-limited-hyderabad-hyderabad-dcit-circle-3-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:35:51.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7674-mum-2014-14-syncom-formulation-india-ltd-mumbai-ito-tds-3-3-mumbai</loc>
               <lastmod>2025-04-14T14:42:04.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8048-mum-2011-14-acit-cen-cir-34-mumbai-prism-cement-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:35:10.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-mum-2015-14-sarah-faisal-hawa-mumbai-acit-21-3-mumbai</loc>
               <lastmod>2025-04-14T14:35:10.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-chny-2017-14-champalal-surendra-sarda-huf-chennai-acit-chennai</loc>
               <lastmod>2025-04-13T05:21:03.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-chny-2017-14-jayavel-karthick-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T05:21:03.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-chny-2016-14-s-pazhaniraja-puducherry-ito-puducherry</loc>
               <lastmod>2025-04-13T05:21:01.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-113-chny-2017-24-kalaimagal-finance-kumbakonam-ito-kumbakonam</loc>
               <lastmod>2025-04-13T05:14:09.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-chandi-2017-14-m-s-shrishti-technology-solan-deputy-commissioner-of-income-tax-parwanoo</loc>
               <lastmod>2025-04-14T06:56:04.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1131-chandi-2016-14-sh-mohan-singh-kharar-ito-mohali</loc>
               <lastmod>2025-04-14T06:56:04.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-mum-2009-14-icici-securities-primary-dealership-ltd-formerly-konw-as-icici-securities-ltd-mumbai-dcit-rt-3-2-mumbai</loc>
               <lastmod>2025-04-14T20:56:04.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3857-mum-2003-14-dcit-rg-1-1-mumbai-m-s-hindustan-liver-ltd-mumbai</loc>
               <lastmod>2025-04-13T16:56:03.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-pun-2016-14-nandkishor-murlidhar-walve-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:13.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-pun-2016-14-ashok-murlidhar-walve-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:13.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-mum-2017-14-nikhil-jaykumar-shah-kalyan-ito-wd-3-3-kalyan</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4095-mum-2015-14-gumpro-drilling-fluids-p-ltd-mumbai-dcit-wd-10-3-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-mum-2013-14-krishanlal-m-obhan-huf-mumbai-ito-21-2-3-mumbai</loc>
               <lastmod>2024-10-10T01:15:12.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-hyd-2016-14-laxmana-chary-aellanagoji-hyd-hyderabad-ito-ward-9-3-hyderabad-hyderabad</loc>
               <lastmod>2024-10-10T01:22:41.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-del-2015-14-mitsubishi-electric-automotive-india-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2024-10-10T01:26:30.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-193-ahd-2014-23-shri-jitendra-bhailalbhai-patel-ahmedabad-the-income-tax-officer-ward-3-3-anand</loc>
               <lastmod>2024-10-09T22:20:25.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-chny-2016-14-dcit-chennai-m-s-polaris-financial-technology-ltd-chennai</loc>
               <lastmod>2025-04-12T10:42:03.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ahd-2013-16-shri-rajan-dilipbhai-desai-nadiad-the-dy-cit-cent-circle-2-baroda</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-269-ahd-2014-16-shri-bhupendra-r-patel-bharuch-the-income-tax-officer-ward-1-bharuch</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-241-ahd-2014-16-m-s-padmavati-devlopers-valsad-the-dy-cit-c-c-2-surat</loc>
               <lastmod>2024-10-09T21:43:30.094Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-chny-2017-14-acit-tirunelveli-dinamalar-tirunelveli</loc>
               <lastmod>2025-04-12T11:42:00.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-chny-2017-14-dinamalar-tirunelveli-dcit-tirunelveli</loc>
               <lastmod>2025-04-12T11:42:00.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-chny-2017-14-acit-chennai-c-r-narayana-rao-llp-chennai</loc>
               <lastmod>2025-04-12T11:42:00.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-chny-2016-14-sivakumar-amp-co-rep-by-s-mohanraj-chennai-ito-erode</loc>
               <lastmod>2025-04-12T11:42:01.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3069-chny-2016-14-shri-r-thirunavukkarasu-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T11:56:00.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-chny-2017-14-control-techniques-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T15:14:04.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-jpr-2012-14-ito-baran-sh-hazari-lal-nagar-baran</loc>
               <lastmod>2025-04-22T06:36:56.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-jpr-2016-14-rajendra-singh-bhamboo-jhunjhunu-dcit-jaipur</loc>
               <lastmod>2025-04-22T06:30:14.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-229-del-2013-23-m-s-fiit-jee-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-chny-2017-14-s-sailakshmi-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T15:14:02.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5590-mum-2014-14-dcit-tds-1-1-mumbai-balaji-telefilms-ltd-mumbai</loc>
               <lastmod>2025-04-17T11:00:41.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-jpr-2017-14-pappoo-lal-sharma-jaipur-ito-jaipur</loc>
               <lastmod>2025-04-22T05:01:43.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4093-mum-2015-14-standard-industries-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-13T16:49:06.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1288-kol-2016-14-sanjay-majumder-kolkata-ito-wd-1-3-hooghly-hooghly</loc>
               <lastmod>2025-04-13T21:00:00.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-del-2017-14-smt-neha-gupta-muzaffarnagar-ito-noida</loc>
               <lastmod>2025-04-18T12:43:04.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5337-del-2011-14-addl-cit-ghaziabad-m-s-amrit-corp-ltd-ghaziabad</loc>
               <lastmod>2025-04-18T05:14:47.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-del-2011-14-addl-cit-ghaziabad-m-s-amrit-corp-ltd-ghaziabad</loc>
               <lastmod>2025-04-18T05:14:47.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-hyd-2015-14-ito-ward-1-sanga-reddy-mohd-abdul-jaleel-sangareddy-sanga-reddy</loc>
               <lastmod>2025-04-19T05:49:56.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1538-hyd-2016-14-paladugu-prabhakar-hyderabad-vijayawada-jcit-osd-central-circle-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:07:54.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-bang-2017-14-shri-mukesh-kumar-bangalore-income-tax-officer-bangalore</loc>
               <lastmod>2025-04-17T16:07:43.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-kol-2017-14-m-s-rangotsav-sarees-p-ltd-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2025-04-17T18:01:41.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-bang-2014-14-dcit-bangalore-m-s-tayana-consult-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:07:42.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-del-2016-14-mrs-akansha-sharda-ghaziabad-ito-noida</loc>
               <lastmod>2025-04-18T04:35:50.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3105-del-2015-14-dcit-faridabad-m-s-richa-holdings-ltd-faridabad</loc>
               <lastmod>2025-04-18T04:35:50.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5390-del-2016-14-satyam-diamond-jewellery-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T04:35:51.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-del-2017-14-mau-sajid-bulandshahr-ito-bulandshahr</loc>
               <lastmod>2025-04-18T04:35:48.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6476-del-2016-14-mr-sudhanshu-mathur-noida-dcit-noida</loc>
               <lastmod>2025-04-18T04:35:48.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5937-del-2016-14-ajay-gupta-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-18T04:35:49.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4022-mum-2015-14-acit-32-2-mumbai-mangalsingh-m-rathod-mumbai</loc>
               <lastmod>2025-04-21T08:57:39.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-970-del-2017-14-sh-tajendra-kumar-ghai-new-delhi-ito-1-5-rudrapur</loc>
               <lastmod>2025-04-21T22:36:35.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-809-del-2017-14-jagbir-singh-sharma-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-21T21:43:43.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-hyd-2016-14-derco-cooling-coils-ltd-sec-bad-secunderabad-ito-ward-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-hyd-2016-14-derco-cooling-coils-ltd-sec-bad-secunderabad-ito-ward-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T06:15:25.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-167-jpr-2016-24-ito-jaipur-lal-singh-naderia-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-jpr-2017-24-ito-jaipur-abdul-sami-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-pun-2015-14-deputy-commissioner-of-income-tax-s-k-translines-pvt-ltd-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-pun-2015-14-bhausaheb-shankar-salunke-pune-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-pun-2015-14-m-s-shree-kedareshwar-khandsari-udyog-dhule-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1665-pun-2014-14-kharkar-die-work-private-ltd-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2192-pun-2014-14-dr-tushar-trimbakrao-deore-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-pun-2015-14-bansilal-ramnath-agarwal-charitable-trust-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-pun-2015-14-bansilal-ramnath-agarwal-charitable-trust-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-chny-2017-14-s-radhika-by-p-a-smt-v-sasikala-pondicherry-ito-pondicherry</loc>
               <lastmod>2025-04-12T08:07:08.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-chny-2016-14-rupali-jatin-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T08:07:08.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-chny-2017-14-ito-tiruppur-m-karthikeyan-tiruppur</loc>
               <lastmod>2025-04-12T11:07:04.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-chny-2017-14-d-thangaraj-erode-ito-erode</loc>
               <lastmod>2025-04-12T11:07:04.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-811-chny-2017-14-ito-chennai-cauvery-stone-impex-pvt-ltd-chennai</loc>
               <lastmod>2025-04-12T11:07:04.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-kol-2014-14-acit-cir-40-kolkata-kolkata-m-s-lumens-india-kolkata</loc>
               <lastmod>2025-04-13T18:49:06.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-mum-2015-14-shailaja-s-hemdev-mumbai-jcit-rg-19-3-mumbai</loc>
               <lastmod>2025-04-13T16:49:03.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-chny-2016-14-insoft-com-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:35:08.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2111-chny-2016-14-m-s-bimetel-bearings-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T06:42:00.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-chny-2017-14-v-krishnamoorthy-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T10:35:02.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-chny-2017-14-sheetal-v-bhat-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T10:35:01.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1504-mum-2015-14-mehrauli-traders-p-ltd-mumbai-ito-8-2-3-mumbai</loc>
               <lastmod>2025-04-19T23:56:59.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-nag-2013-14-ito-ward-2-1-nagpur-m-s-arshad-developers-pvt-ltd-nagpur</loc>
               <lastmod>2025-04-20T02:01:14.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-nag-2013-14-m-s-b-k-construction-yavatmal-addl-cit-wardha-range-wardha</loc>
               <lastmod>2025-04-20T02:01:15.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-nag-2015-14-ito-internation-taxation-nagpur-smt-urmila-sharan-rampal-nagpur</loc>
               <lastmod>2025-04-20T02:01:15.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6746-mum-2004-14-acit-rg-7-2-mumbai-m-s-supreme-telecommunications-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:42:58.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3928-mum-2003-14-dy-cit-rg-7-2-m-s-supreme-telycommunication</loc>
               <lastmod>2025-04-19T22:42:58.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7771-mum-2014-14-gelsules-exports-mumbai-asst-cit-cir-21-3-mumbai</loc>
               <lastmod>2025-04-16T05:28:23.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-chny-2016-14-p-s-jagdish-chennai-dcit-chennai</loc>
               <lastmod>2025-04-12T08:07:06.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-chny-2016-14-dcit-chennai-shriram-properties-pvt-limited-chennai</loc>
               <lastmod>2025-04-12T08:07:06.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4862-del-2014-14-sh-karan-bhalla-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T22:22:38.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-chandi-2017-14-m-s-ajanta-hosiery-amp-export-p-ltd-ludhiana-income-tax-officer-ludhiana</loc>
               <lastmod>2025-04-20T12:15:35.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2044-mum-2017-14-haresh-k-parekh-mumbai-ito-wd-25-1-1-mumbai</loc>
               <lastmod>2025-04-20T12:50:21.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3139-del-2016-14-m-s-divine-infracon-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:49:48.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3526-del-2014-14-akm-systems-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:21:53.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-hyd-2014-14-m-s-e-mug-technologies-private-limited-hyderabad-cit-ii-hyderabad</loc>
               <lastmod>2025-04-21T06:23:06.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-pun-2013-14-sandvik-asia-pvt-ltd-pune-acit-circle-10-pune</loc>
               <lastmod>2025-04-14T16:00:19.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-chny-2017-24-s-gajendran-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T07:56:03.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-viz-2015-14-k-venkata-surya-nrusimha-raju-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-viz-2016-14-the-acit-guntur-m-s-polisetty-somasundaram-guntur</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-viz-2015-14-vandana-rama-rao-visakhapatnam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-viz-2016-14-mypala-bape-raju-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-mum-2014-14-shakir-s-ansari-thane-ito-4-4-thane</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-mum-2014-14-baroon-s-ghosh-mumbai-acit-19-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3364-mum-2017-14-asst-cit-cir-6-2-2-mumbai-essel-corporate-resources-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-mum-2014-14-asst-cit-cir-4-thane-shri-swastiik-homeland-agencies-p-ltd-thane</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7513-mum-2013-14-dcit-8-3-mumbai-summit-securities-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3553-mum-2013-14-mehul-chandrakant-patel-mumbai-ito-wd-16-1-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6103-mum-2012-14-acit-cen-cir-32-mumbai-martand-properties-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7014-mum-2013-14-smartchem-technologies-ltd-pune-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7016-mum-2013-14-smartchem-technologies-ltd-pune-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5210-mum-2013-14-dcit-8-3-mumbai-sun-n-sand-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-chny-2017-14-tamilnadu-small-industries-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-414-chny-2017-14-tamil-nadu-small-industries-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-chny-2017-14-tamil-nadu-small-industries-corporation-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-chny-2017-14-ito-chennai-amudha-anandh-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-chny-2014-14-acit-chennai-thermodyne-technologies-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-chny-2015-14-acit-chennai-v-krishnamurthy-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-chny-2017-14-sea-horse-hospitals-pvt-ltd-trichy-principal-cit-trichy</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-chny-2017-14-mukunchand-bothra-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-chny-2017-14-mukunchand-bothra-amp-sons-huf-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-chny-2017-14-pha-india-pvt-ltd-sriperambudur-dcit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-959-chny-2017-14-hajira-begum-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3487-chny-2016-14-jayanthilal-chennai-ito-chennai</loc>
               <lastmod>2025-07-10T07:45:16.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-103-chny-2017-24-vgp-video-vision-of-india-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4415-del-2016-14-m-s-infrasoft-technologies-ltd-mumbai-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-del-2012-14-maruti-center-for-excellence-new-delhi-ito-e-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4270-del-2014-14-m-s-radio-today-broadcasting-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5395-del-2014-14-ito-new-delhi-m-s-maryan-apparel-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3378-del-2014-14-acit-new-delhi-m-s-mmtc-limited-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-coch-2010-14-sri-t-t-kuruvilla-alappuzha-dcit-alappuzha</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-coch-2016-14-m-s-parco-diagnostics-amp-reasearch-centre-p-ltd-calicut-the-dcit-tds-calicut</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-coch-2016-14-the-acit-cochin-dr-ramesh-kumar-iswara-cochin</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-coch-2016-14-m-s-parco-diagnostics-amp-reasearch-centre-p-ltd-calicut-the-dcit-tds-calicut</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-coch-2015-14-sri-babu-oommen-kollam-the-acit-kollam</loc>
               <lastmod>2025-07-07T14:21:39.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3996-mum-2014-14-shah-alam-khan-mumbai-ito-19-1-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1572-mum-2017-14-geeta-k-mandavia-mumbai-ito-wd-1-1-kalyan</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-mum-2017-14-kanchan-ferromet-mumbai-ito-19-2-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-mum-2017-14-acit-2-1-2-mumbai-fancy-cororation-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7188-mum-2016-14-atul-resorts-amp-hospitality-india-p-ltd-mumbai-acit-21-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6354-mum-2016-14-vishal-ravindra-mukane-mumbai-ito-wd-5-palghar</loc>
               <lastmod>2025-07-10T12:35:27.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4525-del-2012-14-ito-new-delhi-m-s-surya-kiran-maintenance-society-regd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3146-del-2013-14-sh-parvesh-ratn-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2469-del-2013-14-shri-chandra-swami-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-del-2010-14-ito-new-delhi-m-s-i-p-india-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-del-2013-23-m-s-surya-kiran-maintenance-society-regd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-chandi-2016-14-sat-pal-kaur-panchkula-dcit-chandigarh</loc>
               <lastmod>2025-07-10T12:35:27.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6006-del-2014-14-m-s-sony-mobile-communications-international-ab-india-branch-office-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6751-del-2014-14-dcit-new-delhi-m-s-sony-mobile-communications-international-ab-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-ctk-2017-14-sri-ramesh-kumar-panda-dhenkanal-ito-ward-2-dhenkanal</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ctk-2017-14-m-s-jaya-mangala-construction-koraput-ito-ward-1-jeypore</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-ctk-2013-14-acit-circle-2-2-bhubaneswar-bhubaneswar-m-s-srb-consultancy-pvt-ltd-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ctk-2016-14-swasthya-bikash-samiti-berhampur-ito-exemption-berhampur</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-ctk-2015-14-sr-breweries-pvt-ltd-cuttack-ito-tds-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-viz-2017-14-doodala-veera-venkata-ramana-amp-others-vakada-the-ito-kakinada</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-viz-2017-14-pillala-ramakrishna-rao-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-viz-2014-14-the-acit-eluru-m-s-haripriya-marine-exports-pvt-ltd-eluru</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-viz-2013-14-y-v-anjaneyulu-guntur-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3414-mum-2015-14-dcit-8-3-2-mumbai-voltas-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6930-mum-2016-14-vimal-enterprises-mumbai-jt-cit-rg-31-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4153-mum-2014-14-blue-dart-express-ltd-mumbai-jt-cit-osd-rg-8-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4829-mum-2016-14-vivek-vinod-vaid-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4158-mum-2015-14-bhagat-housing-development-p-ltd-thane-dcit-rg-3-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-viz-2015-23-m-s-haripriya-marine-exports-pvt-ltd-eluru-the-acit-eluru</loc>
               <lastmod>2025-08-30T11:08:08.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-106-mum-2015-23-babhubhai-karshan-rathod-mumbai-asst-cit-31-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-909-chandi-2015-14-shri-prabhjit-singh-sidhu-chandigarh-the-assistant-director-of-income-tax-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-chandi-2016-14-sh-joginder-singh-nijjar-united-kingdom-asstt-director-of-income-tax-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-chandi-2017-14-dcit-ludhiana-m-s-bbf-industries-limited-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-chandi-2016-14-vikas-jain-ambala-city-ito-ambala</loc>
               <lastmod>2025-08-20T11:33:09.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-chandi-2017-14-ito-sirhind-m-s-vishwanath-industries-mandi-gobindgarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-chandi-2016-14-shri-c-p-aggarwal-new-delhi-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-chny-2010-23-m-s-skm-egg-products-export-india-limited-erode-dcit-erode</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-chny-2017-14-haripriya-thanga-maalikai-coimbatore-acit-coimbatore</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-chny-2017-14-the-villupuram-district-co-op-bank-limited-villupuram-dcit-villupuram</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-chny-2010-14-m-s-skm-egg-products-export-india-limited-erode-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1522-chny-2010-14-skm-egg-products-export-india-limited-erode-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-chny-2017-14-lakshminarayan-ganesh-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-chny-2010-14-m-s-skm-egg-products-export-india-limited-erode-acit-erode</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2418-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-chny-2014-14-dinesh-mehta-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2183-chny-2015-14-dcit-chennai-max-lab-cinemas-amp-entertainment-pvt-ltd-ernakulam</loc>
               <lastmod>2025-09-17T13:00:40.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3427-chny-2016-14-dcit-chennai-lifecell-international-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-chny-2017-14-amtex-software-solutions-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-chny-2017-14-a-mani-chennai-cit-a-chennai</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-chny-2017-14-k-tamilselvi-perambalur-dcit-trichy</loc>
               <lastmod>2025-09-17T13:00:40.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-72-mum-2017-23-yogesh-thakkar-navi-mumbai-dcit-cc-3-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-ahd-2016-14-arvindbhai-mohanbhai-patel-huf-surat-the-income-tax-officer-ward-9-1-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-ahd-2016-14-kirit-mohanbhai-patel-huf-surat-the-income-tax-officer-ward-9-2-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-ahd-2014-14-m-s-unique-enterprise-surat-the-acit-circle-9-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2720-ahd-2014-14-the-acit-circle-6-surat-m-s-happy-home-corporation-surat</loc>
               <lastmod>2025-07-22T09:49:54.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-mum-2013-14-dcit-2-2-mumbai-muller-amp-phipps-i-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7478-mum-2014-14-telent-infoway-ltd-mumbai-dcit-cc-46-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5474-mum-2016-14-ito-20-1-4-mumbai-design-o-footwear-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-mum-2017-14-ito-21-1-1-mumbai-alka-p-agarwal-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4888-mum-2015-14-soleil-trading-p-ltd-mumbai-cit-a-18-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2439-mum-2017-14-saurabh-plasto-products-p-ltd-mumbai-ito-8-1-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-mum-2017-14-ito-32-1-1-mumbai-alka-n-madhani-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3792-mum-2016-14-jet-airways-india-ltd-mumbai-pr-cit-5-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4771-del-2014-14-dcit-new-delhi-m-s-bharat-hotels-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-del-2012-14-sanjay-bhalotia-rohtak-addl-cit-rohtak</loc>
               <lastmod>2025-07-25T05:39:40.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ctk-2015-14-acit-sambalpur-jagdeep-bansal-bolangir</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-ctk-2015-14-dcit-bhubaneswar-neelachal-ispat-nigam-ltd-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ctk-2015-14-m-s-aditya-earth-movers-jagatsinghpur-cit-cuttack-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tcm-ltd-union-of-india-rep-by-secretary-department-of-revenue-ministry-of-finance-and-tax-recovery-officer-corporate-income-tax-department-and-manager-axis-bank-and-manager-citi-bank-n-a-and-manager-bank-of-baroda-and-sunshield-chemicals-ltd-and-celebrus-capital-ltd-18134</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-director-of-income-tax-international-taxation-hyderabad-m-s-vanenberg-facilities-bv-55-71-41469</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-grant-prideco-90</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mundur-service-co-operative-bank-ltd-income-tax-officer-ward-2-3-thrissur-21292</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mylapra-service-co-operative-bank-ltd-no-639-the-commissioner-of-income-tax-appeals-kottayam-and-the-income-tax-officer-ward-2-thiruvalla-and-the-principal-commissioner-of-income-tax-kottayam-and-the-secretary-the-pathanamthitta-district-co-operative-bank-18399</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mundur-service-co-operative-bank-ltd-income-tax-officer-ward-2-3-thrissur-21315</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-v-r-ajan-s-o-vasu-s-n-traders-edathodiyil-eleyarakkkal-konni-residing-at-valukalayil-chittar-p-o-chittar-pathanamthitta-the-kerala-agricultural-income-tax-and-sales-tax-appellate-tribunal-additional-bench-thiruvananthapuram-695-001-and-the-deputy-commissioner-appeals-commercial-taxes-asramam-p-o-kollam-691-002-and-the-commercial-tax-officer-kvat-circle-pathanamthitta-p-o-pathanamthitta-689-645-and-the-deputy-tahsildar-rr-taluk-office-pathanamthitta-p-o-pathanamthitta-pin-689-645-and-the-village-officer-chittar-village-chittar-p-o-pathanamthitta-pin-689-663-1306</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/navai-kulam-service-co-operative-bank-ltd-the-deputy-commissioner-of-income-tax-circle-2-1-and-the-commissioner-of-income-tax-and-the-principal-chief-commissioner-of-income-tax-intelligence-15027</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7186-mum-2014-14-dcit-8-3-1-mumbai-times-global-broadcasting-co-ltd-mumbai</loc>
               <lastmod>2025-09-23T14:10:23.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-viz-2013-14-the-dy-cit-circle-2-1-vijayawada-sri-chennupati-bhaskara-rao-vijayawada</loc>
               <lastmod>2025-08-30T11:08:08.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7015-mum-2013-14-smartchem-technologies-ltd-pune-asst-cit-cen-cir-44-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-73-bang-2017-24-m-s-uk-n-properties-p-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4563-mum-2015-14-haresh-a-rohra-thane-ito-wd-1-4-thane</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7369-mum-2014-14-ravi-mohan-gehi-mumbai-asst-cit-cir-20-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3499-mum-2014-14-ito-25-3-2-mumbai-deepali-j-shah-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4541-mum-2015-14-jm-financial-institutional-securities-p-ltd-mumbai-dcit-tds-rg-2-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3270-mum-2015-14-late-shri-harshad-s-mehta-mumbai-dcit-cen-cir-4-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3815-mum-2015-14-ito-2-2-3-mumbai-mackinnon-mackenzie-amp-company-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7696-mum-2014-14-dcit-cen-cir-5-1-mumbai-ackruti-city-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-2008</loc>
               <lastmod>2025-12-25T10:06:34.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-kol-2015-23-raghu-nandan-modi-kolkata-ito-ward-36-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2186-kol-2014-14-ito-ward-36-1-kolkata-kolkata-sri-raghu-nandan-modi-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-kol-2014-14-dcit-circle-4-kolkata-kolkata-m-s-jay-shree-tea-amp-industries-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2459-kol-2013-14-jamna-das-kothari-huf-purulia-income-tax-officer-ward-3-3-purulia-purulia</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-kol-2015-14-m-s-ratnabali-commodities-pvt-ltd-kolkata-ito-ward-12-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-kol-2014-14-dcit-cc-xxvii-kolkata-kolkata-m-s-forex-finance-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-kol-2016-14-promod-kumar-banerjee-hooghly-the-ito-wd-23-2-hooghly-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2326-kol-2016-14-bajrang-seva-sadan-kolkata-cit-exemption-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-kol-2016-14-kolkata-classics-trust-kolkata-cit-exemptions-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-kol-2015-14-dayamayee-marble-amp-granite-hooghly-ito-wd-2-1-hooghly-hooghly</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-kol-2014-14-m-s-long-view-tea-company-ltd-kolkata-d-c-i-t-circle-6-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-23366-23373-23395-32987-33406-24476-24490-25349-4092-8032-9204-15982-15983-6365-25-4-8-10-11-12</loc>
               <lastmod>2025-12-25T10:06:34.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-bang-2017-14-sri-ranga-rao-kamineni-bellary-income-tax-officer-bellary</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-bang-2017-14-sri-k-nanda-kumar-bangalore-income-tax-officer-bangalore</loc>
               <lastmod>2025-12-23T08:22:15.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adhishree-and-manisha-gaurav-and-dipty-preyasi-and-gul-afshan-naz-the-union-of-india-through-the-secretary-ministry-of-health-govt-of-india-new-delhi-and-the-chairman-central-board-of-secondary-education-education-centre-2-community-centre-preet-vihar-delhi-and-the-secretary-ministry-of-human-resources-development-govt-of-india-new-delhi-and-the-director-general-directorate-general-of-health-services-nirman-bhawan-new-delhi-and-the-principal-secretary-department-of-health-and-family-welfare-govt-of-bihar-new-secretariat-patna-bihar-and-the-chairman-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-the-controller-of-examination-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-medical-council-of-india-pocket-14-sector-8-dwarka-new-delhi-through-its-chairman-and-arvind-choudhary-the-then-controller-of-examination-bceceb-ias-association-building-near-patna-airport-patna-14-and-akbar-kabir-son-of-humayun-kabir-skmc-muzaffarpur-and-rishu-kumar-son-of-pappu-kumar-pandey-skmc-muzaffarpur-and-anil-kumar-yadav-son-of-umesh-yadav-dmc-laheriasarai-and-astha-raj-son-of-raj-kishore-prasad-igims-patna-17708</loc>
               <lastmod>2025-12-25T11:50:19.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adhishree-and-manisha-gaurav-and-dipty-preyasi-and-gul-afshan-naz-the-union-of-india-through-the-secretary-ministry-of-health-govt-of-india-new-delhi-and-the-chairman-central-board-of-secondary-education-education-centre-2-community-centre-preet-vihar-delhi-and-the-secretary-ministry-of-human-resources-development-govt-of-india-new-delhi-and-the-director-general-directorate-general-of-health-services-nirman-bhawan-new-delhi-and-the-principal-secretary-department-of-health-and-family-welfare-govt-of-bihar-new-secretariat-patna-bihar-and-the-chairman-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-the-controller-of-examination-bihar-combined-entrance-competitive-examination-board-i-a-s-association-building-near-patna-airport-patna-14-and-medical-council-of-india-pocket-14-sector-8-dwarka-new-delhi-through-its-chairman-and-arvind-choudhary-the-then-controller-of-examination-bceceb-ias-association-building-near-patna-airport-patna-14-and-akbar-kabir-son-of-humayun-kabir-skmc-muzaffarpur-and-rishu-kumar-son-of-pappu-kumar-pandey-skmc-muzaffarpur-and-anil-kumar-yadav-son-of-umesh-yadav-dmc-laheriasarai-and-astha-raj-son-of-raj-kishore-prasad-igims-patna-17708</loc>
               <lastmod>2025-12-25T11:50:19.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4472-del-2013-14-ito-new-delhi-m-s-aradhana-drink-amp-beverages-p-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-del-2011-14-aradhana-foods-amp-juices-pvt-ltd-gurgaon-ito-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3666-mum-2014-14-amforge-industries-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5841-mum-2014-14-gandhi-special-tubes-ltd-mumbai-addl-cit-5-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4491-mum-2014-14-p-k-joshua-navi-mumbai-ito-26-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4487-mum-2014-14-p-k-joshua-navi-mumbai-ito-26-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7173-mum-2014-14-atlas-castalloy-ltd-mumbai-dcit-6-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4425-mum-2014-14-ashok-shetty-mumbai-ito-6-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-mum-2015-14-depuy-medical-p-ltd-mumbai-asst-cit-rg-6-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4949-mum-2015-14-omprakash-basantlal-goenka-mumbai-acit-cen-cir-14-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5850-mum-2015-14-guruvastu-properties-p-ltd-mumbai-dcit-1-1-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4718-mum-2015-14-ito-9-2-2-mumbai-candor-india-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3853-mum-2015-14-ito-wd-3-5-mumbai-rajesh-ambalal-shah-kalyan</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7712-mum-2014-14-govardhan-p-shah-mumbai-dcit-cen-cir-10-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7700-mum-2014-14-pawan-jyoti-steels-p-ltd-mumbai-dcit-cen-cir-10-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-sara-lee-limited-and-godrej-consumer-products-limited-the-assistant-commissioner-ct-int-ltu-secunderabad-division-hyderabad-23351-23366-23373-23395-32987-33406-24476-24490-25349-4092-8032-9204-15982-15983-6365-25-4-8-10-11-12</loc>
               <lastmod>2025-12-25T10:06:34.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1036-pun-2016-14-suma-shilp-ltd-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-pun-2013-14-fresenius-kabi-india-pvt-ltd-pune-dcit-circle-1-2-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-pun-2014-14-additional-director-of-income-tax-amdocs-development-centre-india-private-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-pun-2013-14-ito-nashik-shri-prashant-nivrutti-khedkar-nashik</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-pun-2013-14-tata-johnson-controls-automotive-ltd-pune-acit-circle-7-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-chandi-2015-14-m-s-emm-bee-fincap-private-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-pun-2014-14-income-tax-officer-shri-shrikant-balbhim-mokate-pune</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1212-pun-2014-14-income-tax-officer-shri-baldeosingh-wahi-ahmednagar</loc>
               <lastmod>2025-06-05T13:57:13.657Z</lastmod>
           </url>
         
   </urlset>
 