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               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-del-2018-14-sonal-gupta-mumbai-ito-ward-3-4-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-231-del-2013-14-m-s-rathi-ispat-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2869-del-2017-14-m-s-strum-infra-development-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-21-rjt-2014-23-m-s-skymax-laboratories-pvt-ltd-rajkot-gujarat-the-asstt-commr-income-tax-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-rjt-2007-14-m-s-kewar-carrier-handling-amp-transport-co-gandhidham-kutch-the-ito-ward-1-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-483-kol-2016-14-m-s-graceful-suppliers-pvt-ltd-kolkata-ito-wd-1-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6777-mum-2017-14-beena-deepak-shah-thane-deputy-commissioner-of-income-tax-central-circle-2-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6538-mum-2017-14-viva-shelters-mumbai-deputy-commissioner-of-income-tax-central-circle-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6337-del-2012-14-jindal-stainless-ltd-hisar-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-61-viz-2018-23-the-krishna-district-co-operative-central-bank-ltd-machilipatnam-the-deputy-commissioner-of-income-tax-circle-2-1-vijayawada</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2318-ahd-2016-14-the-dy-commissioner-of-income-tax-mehsana-circle-mehsana-m-s-shree-saikrupa-organizer-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-415-ahd-2017-14-shri-ravi-ashokkumar-agrawal-ahmedabad-the-income-tax-officer-ward-1-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-ahd-2016-14-m-s-apex-construction-kheda-the-asstt-commissioner-of-income-tax-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-ahd-2016-14-lubrizol-advanced-materials-private-limited-mumbai-the-asstt-commissioner-of-income-tax-circle-1-2-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-96-rjt-2016-14-shri-purushottambhai-r-agrawal-rajkot-gujarat-the-assistant-commr-income-tax-circle-5-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shyam-lal-sharma-and-bajrang-lal-and-shola-ram-and-ram-prasad-sharma-and-bhudh-ram-hindustan-copper-limited-2548-2010</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3136-del-2015-14-m-s-nirala-housing-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2650-del-2015-14-ito-e-new-delhi-ghalib-institute-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4913-del-2016-14-m-s-integrated-capital-services-ltd-new-delhi-ito-international-taxation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1085-chandi-2016-14-sh-gurvinder-singh-gill-chandigarh-ito-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-chandi-2017-14-m-s-n-l-engineers-pvt-ltd-mohali-pr-commissioner-of-income-tax-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-chandi-2017-14-dcit-c-1-exemptions-chandigarh-daya-nand-math-gurdaspur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-520-chandi-2018-14-m-s-kanin-india-ludhiana-pr-cit-c-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-chandi-2017-14-m-s-punjab-state-coop-milk-producers-federation-ltd-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-734-chandi-2018-14-sh-randhir-singh-mandi-gobindgarh-ito-w-2-mandi-gobindgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-chandi-2012-16-sh-vipin-kumar-jain-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-785-chandi-2018-14-amir-singh-baddi-ito-baddi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-665-chandi-2017-14-the-improvement-trust-sangrur-sangrur-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2694-pun-2017-14-govind-udharam-panjabi-pune-assistant-commissioner-of-income-tax-circle-10-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-pun-2017-14-bhikshu-margam-pune-deputy-commissioner-of-income-tax-circle-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-jpr-2018-14-shri-ram-babu-khandelwal-jaipur-income-tax-officer-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-815-jpr-2018-14-shri-natthi-singh-alwar-income-tax-officer-ward-2-1-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-514-hyd-2017-14-broadridge-financial-solutions-india-private-limited-hyderabad-hyderabad-dcit-circle-1-2-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-hyd-2017-14-income-tax-officer-war-8-1-hyderabad-batta-rajkumar-ranga-reddy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1465-hyd-2018-14-princess-durru-shehvar-technical-education-waqf-ranga-reddy-commissioner-of-income-tax-exemption-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-85-hyd-2018-24-income-tax-officer-ward-2-khammam-potla-nishanth-rep-by-gpa-potla-nageswara-rao-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-600-hyd-2015-14-tulip-granites-private-ltd-hyd-hyderabad-dcit-circle-2-3-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-629-hyd-2018-14-prevent-ncd-foundation-hyderabad-income-tax-officer-exemptions-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-hyd-2016-14-tummala-veena-hyd-hyderabad-ito-ward-2-2-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-hyd-2015-14-tns-india-pvt-ltd-hyd-hyderabad-acit-circle-2-2-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2845-del-2013-14-dcit-new-delhi-m-s-xerox-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-del-2017-14-sh-praveen-kumar-malhotra-delhi-pr-cit-16-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3302-del-2018-14-xl-india-business-services-pvt-ltd-new-delhi-addl-cit-special-range-9-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2767-del-2018-14-mohan-lal-agarwal-huf-ghaziabad-ito-ward-1-4-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2010-del-2018-14-swarn-jayanti-rail-nagar-flat-owners-association-noida-ito-exemption-ward-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nexus-feeds-limited-and-nexus-well-hops-agritech-international-ltd-and-goluguri-srirama-reddy-and-goluguri-venkata-reddy-and-goluguri-rama-krishna-reddy-and-golden-feeds-and-reddy-reddy-infrastructure-and-nutrient-marine-foods-pvt-ltd-and-neopride-pharmaceuticals-ltd-and-nancy-industries-ltd-the-prl-commissioner-of-income-tax-4-and-the-asst-commissioner-of-income-tax-central-circle-1-and-the-prl-commissioner-of-income-tax-central-visakhapatnam-9147-9352-13217-13235</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6959-del-2014-14-m-s-sct-ltd-ghaziabad-jcit-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kerala-kaumudi-pvt-ltd-the-commissioner-of-income-tax-151-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rajiv-malayil-assistant-commissioner-of-income-tax-central-circle-2-kozhikkode-and-the-principal-commissioner-of-income-tax-central-circle-35402</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-thiruvananthapuram-m-s-ganga-complex-puthoor-kollam-1497-2009</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/not-specified-not-specified-7401</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/fis-global-business-solutions-india-pvt-ltd-principal-commissioner-of-income-tax-3-new-delhi-anr-12277-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-mattannur-range-agriculturalist-and-tapping-worker-s-co-operative-society-562-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-del-2015-14-m-s-vaildor-capital-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:22:51.436Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-100-kol-2018-16-m-s-max-movers-pvt-ltd-kolkata-dcit-central-circle-4-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-99-kol-2018-16-m-s-max-movers-pvt-ltd-kolkata-dcit-central-circle-4-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-pun-2018-14-m-s-b-u-bhandari-schemes-pune-pr-commissioner-of-income-tax-central-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-pun-2017-14-madhukar-narayan-shahane-pune-income-tax-officer-ward-x2013-3-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-423-del-2015-23-iservices-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4965-del-2015-14-dcit-new-delhi-m-s-woven-gold-acrylic-i-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-ahd-2018-14-shri-sureshprasad-h-yadav-baroda-the-dcit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-326-ahd-2018-14-ito-ward-7-2-1-ahmedabad-amit-gyanchandra-sadwani-prop-of-m-s-prival-investment-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-ahd-2014-14-the-dcit-osd-1-circle-4-ahmedabad-mahadev-pulses-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-ahd-2018-14-the-peeeoples-co-op-credit-society-ltd-anand-ito-ward-1-3-2-petlad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-23-rjt-2010-14-the-acit-circle-5-rajkot-gujarat-m-s-qualitech-cast-pvt-ltd-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-ahd-2014-14-laxmi-protein-products-pvt-ltd-the-acit-anand-circle-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ahd-2017-14-uma-co-op-credit-society-kheda-the-income-tax-officer-ward-5-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-758-ahd-2017-14-shri-mukesh-babubhai-patel-vadodara-the-income-tax-officer-ward-1-2-1-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-219-mum-2018-23-bhander-power-ltd-mumbai-dcit-cir-6-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3212-mum-2015-14-reliance-industries-ltd-mumbai-cit-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2601-mum-2018-14-m-s-metal-trading-corporation-mumbai-income-tax-officer-19-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6142-mum-2016-14-tc-software-consultancy-pvt-ltd-mumbai-ito-ward-10-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5581-mum-2014-14-ddit-e-i-2-mumbai-the-american-school-of-bombay-education-trust-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7252-mum-2016-14-acit-cir-27-1-navi-mumbai-atul-shivdas-ganatra-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ahd-2017-24-gujarat-state-electricity-corp-ltd-baroda-the-commissioner-of-income-tax-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-chandi-2013-14-m-s-h-m-steel-ltd-sangrur-addl-cit-sangrur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-58-chandi-2018-24-dcit-chandigarh-m-s-ind-swift-ltd-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-684-chandi-2015-14-m-s-om-educational-and-social-welfare-trust-yamunanagar-dcit-yamunanagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4809-del-2014-14-acit-new-delhi-m-s-surbhi-sen-jindal-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-lkw-2018-14-deputy-directoragriculture-lodhipur-shahjahanpur-income-tax-officer-tds-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-680-lkw-2017-14-m-s-raj-laxmi-charitable-trust-meerut-commissioner-of-income-tax-exemption-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2560-kol-2017-14-m-s-new-life-sonoscan-centre-hooghly-ito-ward-24-2-hooghly-hooghly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-kol-2017-14-aradhana-greenfield-developers-private-limited-kolkata-ito-ward-1-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-kol-2018-14-m-s-r-k-industries-burdwan-acit-circle-2-burdwan-burdwan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-kol-2015-14-acit-cir-39-midnapore-paschim-medinipur-paul-distributors-pvt-ltd-paschim-medinipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-kol-2017-14-dcit-circle-3-1-kolkata-kolkata-m-s-the-peerless-general-finance-amp-investment-co-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-kol-2018-14-williamson-magor-amp-company-limited-kolkata-dcit-circle-6-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-775-chandi-2018-14-m-s-swaraj-engines-ltd-mohali-dcit-c-6-1-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-223-ind-2016-16-the-dcit-central-1-bhopal-shri-sunil-bansal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-331-mum-2018-24-lalitkumar-m-jain-mumbai-income-tax-officer-32-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2773-del-2017-14-m-s-sorus-power-pvt-ltd-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2220-chny-2017-14-dcit-central-circle-1-1-chennai-vellore-institute-of-technology-vellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-mum-2017-14-ambico-inegrated-marketing-mumbai-asst-cit-15-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-mum-2011-14-topline-writing-instruments-p-ltd-goa-acit-cen-cir-41-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5086-mum-2015-14-jatin-p-thappar-mumbai-cit-a-25-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4165-mum-2015-14-pravin-ganpat-kadu-raigad-ito-wd-4-panvel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-bang-2013-14-dcit-sri-i-abdul-salam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-313-bang-2018-24-m-s-karnataka-road-development-corporation-limited-bangalore-assistant-commissioner-of-income-tax-circle-11-5-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-192-del-2016-14-m-s-oriental-building-amp-furnishing-co-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5649-del-2015-14-dcit-new-delhi-m-s-diamond-magazines-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-del-2015-14-sh-jile-singh-satbir-huf-new-delhi-acit-rewari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5652-del-2015-14-dcit-new-delhi-m-s-delhi-automobiles-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3624-del-2008-14-sharp-menthol-india-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-230-del-2009-23-m-s-sharp-menthol-india-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3342-del-2015-14-flourish-builders-amp-developers-pvt-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4403-mum-2011-14-stock-traders-p-ltd-mumbai-acit-osd-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-ran-2018-14-sanjay-yashwant-bhatt-bokaro-acit-cir-3-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ran-2017-14-smt-rinku-agrwal-jamshedpur-acit-central-circle-2-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ran-2017-14-shri-rajiv-agrawal-jamshedpur-dcit-central-circle-2-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-ran-2016-14-vinayka-associates-ranchi-dcit-circle-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ran-2017-14-muskan-hospital-amp-rsearvh-centre-bokaro-dcit-circle-3-bokaro</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ran-2017-14-shri-baleshwar-rana-ranchi-ito-ward-1-2-hazaribagh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-808-ahd-2015-14-sampat-aluminium-pvt-ltd-ahmedabad-dy-cit-circle-8-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-952-ahd-2014-14-chaturbhai-nanubhai-dudhat-ankleshwar-the-income-tax-officer-ward-4-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-476-del-2015-14-suzuki-motorcycles-i-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-584-hyd-2016-14-ito-ward-2-1-hyderabad-hyderabad-knoah-solutions-pvt-ltd-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2433-ahd-2015-14-the-ito-ward-4-1-baroda-soham-securities-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.530Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-ahd-2018-23-m-s-meghachem-industries-ahmedabad-the-acit-circle-3-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.530Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ahd-2017-14-m-s-shreem-steel-amp-tubes-ahmedabad-m-s-deputy-commissioner-of-income-tax-circle-5-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-ahd-2016-14-shri-deepak-madanlal-maliwal-ahmedabad-the-acit-circle-12-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-226-ahd-2014-23-shree-ram-developers-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.531Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-ahd-2018-23-m-s-vimalachal-print-amp-pack-pvt-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-4-1-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-ahd-2015-14-banyan-amp-berry-alloys-ltd-ahmedabad-asstt-commissioner-of-income-tax-osd-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-ahd-2018-14-vinodkumar-ranglal-dhandharia-ahmedabad-acit-circle-5-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-rjt-2013-14-m-s-jewel-paper-pvt-ltd-surendranagar-the-joint-commissioner-of-income-tax-surendranagar-range-surendranagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ahd-2013-14-shri-kiritkumar-ambalal-shah-huf-ahmedabad-the-addl-cit-range-7-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-ahd-2017-14-eldorado-biotech-private-limited-ahmedabad-the-deputy-commissioner-of-income-tax-circle-2-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-kol-2018-14-smt-madhu-killa-kolkata-acit-circle-36-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-98-kol-2018-24-m-s-alclad-fabrication-pvt-ltd-kolkata-dcit-hqr-1-kolkata-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-131-kol-2018-24-mr-madan-mohan-mandal-nadia-acit-circle-42-kolkata-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-kol-2017-14-m-s-sree-maa-sarada-ores-amp-forgings-india-pvt-ltd-howrah-dcit-circle-13-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-kol-2017-14-sri-vinamra-daga-kolkata-dcit-circle-6-1-kolkata-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-172-kol-2018-24-artline-fiscal-services-pvt-ltd-kolkata-ito-ward-1-2-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-171-kol-2018-24-artline-fiscal-services-pvt-ltd-kolkata-ito-ward-1-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-153-kol-2018-24-m-s-atc-logistics-private-limited-kolkata-acit-circle-14-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-kol-2015-14-ito-wd-5-1-kolkata-kolkata-m-s-sandeep-promoters-amp-developers-pvt-ltd-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-kol-2016-14-shivangan-promoters-pvt-ltd-kolkata-ito-ward-6-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-kol-2017-14-acit-central-circle-2-4-kolkata-kolkata-m-s-asian-housing-amp-infrastructure-pvt-ltd-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-kol-2016-14-haldia-municipality-midnapore-dcit-circle-59-tds-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-kol-2017-14-mitra-agro-enterprise-ltd-hooghly-ito-ward-7-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1782-kol-2016-14-ito-ward-11-1-kolkata-kolkata-m-s-scope-vyapaar-pvt-ltd-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-kol-2016-14-haldia-municipality-midnapore-dcit-circle-59-tds-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-kol-2018-14-surana-diamond-jewellery-pvt-ltd-kolkata-pr-cit-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-kol-2018-14-romit-mitra-kolkata-acit-circle-24-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-kol-2016-14-ito-wd-13-1-kolkata-kolkata-m-s-dhenu-holding-amp-suppliers-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.371Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/glaxo-smithkline-consumer-healthcare-limited-assistant-commissioner-of-income-tax-403</loc>
               <lastmod>2025-12-25T07:55:17.502Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3155-del-2015-14-nirala-developers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4974-del-2015-14-acit-haldwani-m-s-rudrapur-solvent-pvt-ltd-rudrapur</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6002-del-2015-14-m-s-aryan-corporate-solutions-p-ltd-noida-dcit-noida</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-del-2016-23-sh-kamal-kishore-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4970-del-2015-14-ito-new-delhi-sh-kamal-kishore-delhi</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3135-del-2015-14-m-s-nirala-housing-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-pun-2016-14-prakash-p-choksi-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T14:35:02.914Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-chandi-2014-14-h-m-steels-ltd-sangrur-acit-sangrur</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-chandi-2014-14-dcit-sangrur-m-s-h-m-steel-ltd-sangrur</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-chandi-2013-14-dcit-sangrur-m-s-h-m-steel-ltd-sangrur</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-chandi-2018-24-dcit-cc-ii-chandigarh-m-s-ind-swift-ltd-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-chandi-2018-14-acit-chandigarh-shri-subhash-chand-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-chandi-2017-14-acit-c-4-1-chandigarh-m-s-winsome-textile-industries-ltd-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-chandi-2017-14-m-s-penta-homes-private-limited-patiala-acit-patiala</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-chandi-2016-14-world-leaders-organisation-gurgaon-commissiner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-chandi-2018-14-m-s-crown-milk-specialties-pvt-ltd-chandigarh-acit-c-4-1-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.727Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-639-pun-2018-14-m-s-b-u-bhandari-schemes-pune-pr-commissioner-of-income-tax-central-pune</loc>
               <lastmod>2025-04-14T15:28:06.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-pun-2018-14-m-s-b-u-bhandari-nandgude-patil-associates-pune-pr-commissioner-of-income-tax-central-pune</loc>
               <lastmod>2025-04-14T15:28:06.488Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-pun-2018-14-m-s-b-u-bhandari-schemes-pune-pr-commissioner-of-income-tax-central-pune</loc>
               <lastmod>2025-04-14T15:28:06.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-pun-2016-14-subhash-janardhan-shevatekar-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-14T15:28:04.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-chandi-2018-14-dcit-c-1-ludhiana-m-s-rico-casting-ltd-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.734Z</lastmod>
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