<?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/co-198-ahd-2015-23-shahina-munir-ranginwala-ahmedabad-the-income-tax-officer-ward-3-3-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:00.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-ahd-2016-14-m-s-shree-ram-developers-anand-the-acit-circle-3-baroda</loc>
               <lastmod>2025-04-13T05:14:00.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ahd-2016-14-the-dy-cit-central-circle-1-baroda-m-s-shubham-associates-baroda</loc>
               <lastmod>2025-04-13T05:14:00.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-ahd-2016-14-adani-welspun-exploration-ltd-ahmedabad-the-income-tax-officer-ward-1-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T05:14:00.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-ahd-2016-14-shri-kunverjibhai-jivrajbhai-patel-ahmedabad-the-dy-cit-circle-11-ahmedabad</loc>
               <lastmod>2025-04-13T05:14:04.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pat-2017-14-sunyna-kumar-gupta-patna-dcit-circle-4-patna</loc>
               <lastmod>2025-04-20T03:50:08.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-pat-2016-14-sub-registrar-sub-registry-office-jagdishpur-director-of-income-tax-patna</loc>
               <lastmod>2025-04-20T03:50:10.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-07-pat-2014-23-m-s-jupiter-international-sales-darbhanga-dcit-ciecle-3-patna</loc>
               <lastmod>2025-04-20T03:50:10.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-pat-2017-14-brajesh-kumar-dwivedi-kolkata-income-tax-officer-ward-6-1-patna</loc>
               <lastmod>2025-04-20T03:50:10.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pat-2016-14-dcit-sri-vimlesh-pd-singh</loc>
               <lastmod>2025-04-20T03:50:11.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-pat-2016-14-acit-m-s-r-a-himatsinghka-amp-co</loc>
               <lastmod>2025-04-20T03:50:11.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-ahd-2017-14-m-s-samarth-india-surat-the-income-tax-officer-ward-1-2-4-surat</loc>
               <lastmod>2025-04-13T16:07:03.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-ahd-2016-14-shri-mohanbhai-d-patel-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2025-04-13T16:07:03.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-lkw-2017-14-dy-commissioner-of-income-tax-4-kanpur-m-s-yash-papers-ltd-kanpur</loc>
               <lastmod>2025-04-16T08:00:26.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-lkw-2017-14-anil-kumar-tiwari-kanpur-astt-commissioner-of-income-tax-ii-kanpur</loc>
               <lastmod>2025-04-16T08:00:27.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-lkw-2016-14-m-s-artificial-limbs-manufacturing-corporation-of-india-alimco-kanpur-astt-commissioner-of-income-tax-6-kanpur</loc>
               <lastmod>2025-04-16T07:56:28.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-rjt-2017-14-m-s-murlidhar-castor-oil-inds-dhoraji-the-income-tax-officer-ward-2-1-1-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-rjt-2016-14-shri-ashokkumar-jethalal-patel-morbi-the-income-tax-officer-ward-5-3-morbi</loc>
               <lastmod>2025-04-12T22:49:04.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-rjt-2015-23-shri-daxaybhai-c-makhecha-rajkot-gujarat-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-ahd-2015-14-smt-rupalben-h-patel-borsad-the-dy-cit-central-circle-1-baroda</loc>
               <lastmod>2025-04-13T04:42:02.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-192-ahd-2015-23-agranil-marketing-ltd-ahmedabad-the-income-tax-officer-ward-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-kol-2013-14-lmj-international-ltd-kolkata-d-c-i-t-cir-8-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-lkw-2016-14-dy-commissioner-of-income-tax-lucknow-shri-jasminder-singh-lucknow</loc>
               <lastmod>2025-04-16T08:14:27.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-lkw-2017-14-income-tax-officer-2-3-kanpur-shri-rahul-prakash</loc>
               <lastmod>2025-04-16T08:21:24.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-kol-2016-14-dars-business-finance-pvt-ltd-kolkata-dcit-cir-8-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:42:21.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-del-2014-14-acit-new-delhi-sh-rajiv-nayar-new-delhi</loc>
               <lastmod>2025-04-16T05:28:28.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1983-kol-2016-14-a-c-i-t-circle-4-1-kolkata-kolkata-m-s-kailash-soap-private-limited-kolkata</loc>
               <lastmod>2025-04-16T02:00:21.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-del-2013-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-del-2010-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-del-2010-14-ms-ravina-khurana-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:18.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4059-del-2016-14-bhatia-estates-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4569-del-2015-14-dcit-new-delhi-m-s-howe-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6589-del-2013-14-acit-new-delhi-m-s-ravnet-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T12:56:16.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-mum-2016-14-jai-naraindas-kalani-ulhasnagar-ito-wd-2-2-kalyan</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-viz-2017-24-dcit-circle-2-1-vijayawada-sri-raghavendra-lorry-service-vijayawada</loc>
               <lastmod>2022-04-07T06:20:51.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-89-viz-2017-24-ito-visakhapatnam-suryakantham-seelam-visakhapatnam</loc>
               <lastmod>2022-04-07T06:20:51.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5090-mum-2015-14-the-new-india-assurance-company-ltd-mumbai-dcit-osd-1-2-mumbai</loc>
               <lastmod>2025-04-20T21:43:28.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-59-pun-2014-23-mercedes-benz-india-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-115-pun-2017-23-m-s-ashoka-infraways-pvt-ltd-nashik-assistant-commissioner-of-income-tax-cental-circle-1-nashik</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-pun-2016-23-m-s-sneus-hydel-pvt-ltd-amp-r-j-shah-amp-co-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-pun-2014-14-rehau-polymers-pvt-ltd-pune-asistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1109-pun-2013-14-dy-cit-circle-9-pune-mercedes-benz-i-pvt-ltd-formerly-known-as-daimler-chrysler-i-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1635-pun-2015-14-satishkumar-vishnudas-bhutada-latur-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-pun-2014-14-umesh-dhondiram-shinde-kolhapur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-pun-2016-14-m-s-surana-mutha-developers-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-pun-2017-14-2-wire-development-centre-india-private-limited-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pun-2016-14-joshi-wadewale-dagdusheth-ganapati-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-pun-2017-24-mrs-nanda-nanasaheb-gaikwad-pune-deputy-commissioner-of-income-tax-circle-2-1-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-pun-2017-24-deputy-commissioner-of-income-tax-circle-2-1-pune-kedar-nanasaheb-gaikwad-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-asr-2017-14-asstt-commissioner-of-income-tax-circle-3-jalandhar-m-s-jalandhar-central-co-op-bank-ltd-jalandhar</loc>
               <lastmod>2025-04-14T03:00:06.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-asr-2012-14-sh-jasvinder-hans-jalandhar-the-acit-jalandhar</loc>
               <lastmod>2025-04-14T03:00:03.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-asr-2017-14-m-s-gna-axles-ltd-jalandhar-the-asstt-commissioner-of-income-tax-circle-1-jalandhar</loc>
               <lastmod>2025-04-14T03:00:08.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-asr-2017-14-abdul-hafiz-udhampur-d-c-i-t-circle-2-jammu</loc>
               <lastmod>2025-04-17T07:00:45.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-asr-2014-14-the-income-tax-officer-srinagar-m-s-the-jammu-amp-kashmir-bank-srinagar</loc>
               <lastmod>2025-04-14T03:00:04.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-92-ind-2014-16-shri-kheraj-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:00.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-75-ind-2014-16-mr-keshav-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:01.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-ind-2015-23-m-s-kalani-industries-pvt-ltd-indore-the-acit-3-1-indore</loc>
               <lastmod>2025-04-12T21:56:01.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-77-ahd-2015-23-shri-ashutosh-chandrakant-patel-u-t-of-d-amp-nh-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-ind-2017-14-the-acit-1-1-bhopal-m-s-bhopal-co-operative-central-bank-ltd-bhopal</loc>
               <lastmod>2025-04-16T05:35:24.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-ind-2016-14-the-ito-2-5-indore-shri-mahesh-b-banglewala-indore</loc>
               <lastmod>2025-04-21T17:01:28.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ind-2014-14-m-s-rajdeep-construction-co-betul-the-acit-circle-2-1-bhopal</loc>
               <lastmod>2025-04-21T17:01:28.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-ind-2014-14-m-s-m-p-audhyogik-kendra-vikas-nigam-indore-the-dcit-3-1-indore</loc>
               <lastmod>2025-04-13T01:14:11.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-jab-2013-14-shri-manoj-kumar-ban-shyam-band-jabalpur-income-tax-officer-jabalpur</loc>
               <lastmod>2025-04-19T12:57:23.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-jab-2018-14-shri-suresh-ram-singrauli-income-tax-officer-ward-2-rewa-rewa</loc>
               <lastmod>2025-04-19T12:57:22.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-jab-2018-14-smt-mamta-bajpai-mandla-income-tax-officer-ward-1-3-jabalpur</loc>
               <lastmod>2025-04-19T12:57:22.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-jab-2016-14-vijay-kumar-jain-income-tax-officer-ward-2-2</loc>
               <lastmod>2025-04-19T12:57:23.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jab-2015-14-shri-kishore-kumar-agrawal-income-tax-officer</loc>
               <lastmod>2025-04-19T12:57:22.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-jab-2018-14-jitesh-awadhwal-seoni-income-tax-officer-seoni</loc>
               <lastmod>2025-04-19T12:57:22.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-jab-2017-14-anant-shekshnik-sansthan-jabalpur-commissioner-of-income-tax-examption-bhopal</loc>
               <lastmod>2025-04-19T12:57:22.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ind-2013-14-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-indore-ltd-indore-the-acit3-1-indore</loc>
               <lastmod>2025-04-13T01:14:11.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4548-mum-2016-14-sheela-m-apte-mumbai-ito-16-1-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-ahd-2016-14-synergy-chlorination-private-limited-vadodara-the-asstt-commissioner-of-income-tax-circle-2-1-1-vadodara</loc>
               <lastmod>2025-04-17T03:42:30.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3205-ahd-2015-14-the-dcit-circle-9-ahmedabad-m-s-l-g-chaudhary-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:03.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1891-ahd-2014-14-the-peoples-co-op-credit-society-ltd-banaskantha-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2025-04-14T02:21:03.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-ahd-2015-14-p-d-cotton-pvt-ltd-ahmedabad-the-addl-cit-range-5-now-acit-circle-3-1-1-ahmedabad</loc>
               <lastmod>2025-04-14T02:35:04.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ahd-2016-14-m-s-davar-holdings-pvt-ltd-baroda-the-dy-cit-circle-2-1-2-baroda</loc>
               <lastmod>2025-04-14T02:21:03.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-2016-14-shri-anilkumar-m-jain-ahmedabad-the-dy-commissioner-of-income-tax-circle-5-2-ahmedabad</loc>
               <lastmod>2025-04-14T02:07:08.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-bil-2013-14-the-dy-cit-1-2-raipur-cg-m-s-a-p-nirman-ltd-raipur-cg</loc>
               <lastmod>2025-04-14T18:07:01.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-bil-2012-14-asstt-commissioner-of-income-tax-1-2-raipur-cg-m-s-maruti-clean-coal-amp-power-ltd-raipur-cg</loc>
               <lastmod>2025-04-14T18:07:02.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-ahd-2014-14-the-dy-cit-circle-6-surat-m-s-d-subhashchandra-amp-co-surat</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-329-ahd-2014-16-m-s-jamadar-travels-bharuch-the-acit-central-circle-2-baroda</loc>
               <lastmod>2025-05-21T09:58:40.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-ahd-2015-14-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-mahuva-the-income-tax-officer-tds-4-surat</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7797-mum-2011-14-dcit-3-1-mumbai-edelweiss-capital-ltd-mumbai</loc>
               <lastmod>2025-04-18T22:08:13.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1621-del-2017-14-sunrays-engineers-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T18:50:12.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2215-pun-2016-14-deputy-commissioner-of-income-tax-foseco-india-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-pun-2017-14-tetra-pak-india-private-limited-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-pun-2016-14-deputy-commissioner-of-income-tax-k-j-infrastructure-projects-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-pat-2012-14-dcit-m-s-ramiya-construction-pvt-ltd</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-pat-2015-14-m-s-patliputra-equipments-pvt-ltd-dcit</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-02-pat-2018-14-m-s-lalita-devi-sewa-sansthan-gaya-c-i-t-exemption-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-pat-2017-14-bharti-educational-trust-nawada-cit-exemption-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4419-mum-2015-14-cogent-jewellery-p-ltd-mumbai-dcit-cir-6-2-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2061-mum-2014-14-pinebridge-investments-asset-management-company-india-p-ltd-mumbai-asst-cit-cir-6-1-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5248-mum-2016-14-palm-grove-beach-hotels-pvt-ltd-mumbai-dcit-cent-cir-4-1-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6624-mum-2017-14-chandulal-shyamsundar-bhangar-mumbai-assistant-commissioner-of-income-tax-17-1-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4287-mum-2016-14-mahyco-monsanto-biotech-india-ltd-mumbai-dcit-osd-rg-1-2-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-mum-2017-14-pankaj-kanodia-mumbai-ito-18-2-1-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2923-del-2017-14-m-s-om-shubham-investment-amp-finance-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:07:52.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-del-2015-14-m-s-daikin-airconditioning-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:21:51.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6220-del-2016-14-sh-neeraj-kumar-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:50:06.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5403-del-2016-14-smt-maya-devi-fatehabad-ito-fatehabad</loc>
               <lastmod>2025-04-18T12:50:05.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4562-mum-2016-14-dcit-4-2-1-mumbai-nirmal-bang-securities-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T12:50:19.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5763-mum-2016-14-ito-2-2-3-mumbai-madhu-snap-fastners-mfg-co-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T12:43:25.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-del-2014-14-vodafone-digilink-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T19:43:00.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-kol-2017-24-ito-ward-40-1-kolkata-kolkata-dilip-kumar-shaw-kolkata</loc>
               <lastmod>2025-04-14T19:21:05.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ahd-2017-14-shri-vitthalbhai-m-patel-gandhinagar-the-deputy-commissioner-of-income-tax-gandhinagar-circle-gandhinagar</loc>
               <lastmod>2025-04-21T11:43:32.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2891-ahd-2014-14-radiological-amp-imaging-association-ahmedabad-the-dy-dit-exempn-ahmedabad</loc>
               <lastmod>2025-04-21T11:50:19.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2436-ahd-2014-14-the-dcit-tds-circle-surat-oil-amp-natural-gas-corporation-ltd-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-2014-14-the-ito-ward-1-bharuch-m-s-samruddhi-developers-bharuch</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3295-ahd-2015-14-asstt-commissioner-of-income-tax-vapi-circle-vapi-vapi-m-s-vapi-weste-and-effuent-management-co-ltd-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ahd-2016-14-m-s-fortune-fibre-pvt-ltd-dormant-mumbai-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1256-ahd-2016-14-the-acit-circle-2-bharuch-m-s-ramdev-chemical-industries-ankleshwar</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-ahd-2016-14-shreshth-leasing-amp-finance-ltd-surat-the-dcit-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2739-ahd-2016-14-shri-sabbir-haji-sattar-kunda-surat-the-income-tax-officer-ward-1-2-6-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ahd-2016-14-state-bank-of-india-administrative-office-surat-the-income-tax-officer-tds-2-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-ahd-2014-14-the-dy-cit-circle-6-surat-shri-rameshchandra-i-gandhi-huf-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6463-mum-2016-14-acit-8-2-2-mumbai-sonata-software-ltd-mumbai</loc>
               <lastmod>2025-04-12T04:49:10.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6147-mum-2016-14-acit-16-1-mumbai-shrey-guleri-mumbai</loc>
               <lastmod>2025-04-12T04:49:10.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-80-ahd-2017-23-mono-steel-india-ltd-bhavnagar-the-dcit-osd-i-circle-4-ahmedabad</loc>
               <lastmod>2025-04-21T08:15:29.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1908-ahd-2016-14-the-dy-commissioner-of-income-tax-exemptions-circle-1-ahmedabad-the-banaskantha-district-kelvani-mandal-palanpur</loc>
               <lastmod>2025-04-21T07:57:25.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6200-del-2014-14-ito-new-delhi-smt-nayana-gupta-new-delhi</loc>
               <lastmod>2025-04-18T14:42:56.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-chandi-2017-14-m-s-gupta-fertilizers-amp-sangrur-addl-commissioner-of-income-tax-sangrur</loc>
               <lastmod>2025-04-17T21:49:43.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3086-mum-2016-14-a-c-i-t-23-3-mumbai-m-s-the-maharaqshtra-state-co-op-hsg-fin-corpn-ltd-mumbai</loc>
               <lastmod>2025-04-16T09:49:31.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-ahd-2017-14-the-dcit-exemptions-circle-2-ahmedabad-m-s-udhna-academy-education-trust-surat</loc>
               <lastmod>2024-10-09T17:22:36.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-305-del-2015-23-m-s-yamuna-pollution-control-ghaziabad-ito-tds-ghaziabad</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-230-del-2017-23-canton-software-pvt-ltd-new-delhi-ito-ward-5-3-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-148-del-2015-23-sh-anil-kumar-sharma-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-mum-2017-14-k-line-ship-management-india-p-ltd-mumbai-asst-cit-cir-10-1-2-mumbai</loc>
               <lastmod>2025-04-16T09:56:27.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-lkw-2016-14-sudhir-kumar-shukla-kanpur-income-tax-officer-3-4-kanpur</loc>
               <lastmod>2025-04-19T15:42:58.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-03-lkw-2018-24-jamia-serajul-uloom-balrampur-commissioner-of-income-tax-faizabad</loc>
               <lastmod>2025-04-19T15:43:01.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-lkw-2017-14-zila-sahkari-bank-ltd-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-19T16:14:59.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-lkw-2015-14-udai-pratap-singh-pratapgarh-asstt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:42:57.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2360-ahd-2016-14-poonam-infotech-ltd-vadodara-the-dy-commissioner-of-income-tax-circle-2-1-2-baroda</loc>
               <lastmod>2025-04-13T04:00:03.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-134-ahd-2016-23-madhu-hydrocolloids-private-limited-ahmedabad-the-dy-commissioner-of-income-tax-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:03.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3319-del-2015-14-m-s-oxigen-services-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T20:42:25.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-del-2014-14-acit-new-delhi-sh-vishesh-gupta-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6021-del-2015-14-dcit-new-delhi-m-s-neel-metal-products-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-del-2015-14-ito-tds-ghaziabad-m-s-yamuna-pollution-control-ghaziabad</loc>
               <lastmod>2025-04-18T03:21:46.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6484-del-2015-14-ito-new-delhi-m-s-shivaai-industries-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3729-del-2017-14-sh-parminder-singh-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T19:57:22.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6461-del-2017-14-tushar-khanna-new-delhi-ito-ward-50-3-new-delhi</loc>
               <lastmod>2025-04-20T20:01:15.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5014-del-2017-14-berkshire-india-ltd-new-delhi-dcit-circle-4-2-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-ahd-2016-14-hirsharda-foudation-ahmedabad-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-04-12T18:42:03.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-lkw-2016-24-m-s-r-k-somani-family-trust-kanpur-dy-commissioner-of-income-tax-1-kanpur</loc>
               <lastmod>2025-04-21T18:36:50.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-209-kol-2017-24-mount-distilleries-ltd-gangtok-ito-ward-2-4-gangtok-sikkim-gangtok</loc>
               <lastmod>2025-04-21T19:22:29.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6156-del-2016-14-ito-e-new-delhi-m-s-pt-kanhaya-lal-dayawanti-punj-foundation-new-delhi</loc>
               <lastmod>2025-04-22T02:08:33.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-kol-2016-14-m-s-karu-kanchan-kolkata-dcit-cir-44-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:03.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-kol-2018-14-kailashgiri-projects-pvt-ltd-kolkata-ito-ward-9-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-215-kol-2017-24-b-p-agarwal-huf-kolkata-ito-ward-43-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:42:03.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2185-bang-2017-14-shaheen-taj-k-n-bangalore-income-tax-officer-ward-2-2-5-bangalore</loc>
               <lastmod>2022-04-07T06:20:43.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-ahd-2016-14-kargil-holdings-pvt-ltd-now-merged-with-nirma-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-2-1-2-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-chandi-2017-14-dcit-c-5-ludhiana-m-s-chadha-super-cars-pvt-ltd-ludhiana</loc>
               <lastmod>2022-04-07T06:20:44.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-176-mum-2011-23-premier-iron-amp-metal-industries-mumbai-asst-cit-cior-17-3-mumbai</loc>
               <lastmod>2022-04-07T06:20:56.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-107-mum-2008-16-asst-ci-t-17-3-mumbai-m-s-premier-iron-amp-metal-industries-mumbai</loc>
               <lastmod>2022-04-07T06:21:02.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-ahd-2016-14-m-s-shreya-impex-surat-the-income-tax-officer-ward-2-2-surat</loc>
               <lastmod>2022-04-07T06:24:54.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-ahd-2016-14-m-s-samarth-india-surat-the-income-tax-officer-osd-1-range-2-surat</loc>
               <lastmod>2022-04-07T06:24:54.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-ahd-2016-14-m-s-lakhani-impex-surat-the-asstt-commissioner-of-income-tax-circle-4-surat</loc>
               <lastmod>2022-04-07T06:24:54.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5134-del-2016-14-m-s-prashar-shiksha-samiti-sonepat-cit-e-chandigarh</loc>
               <lastmod>2025-04-15T22:07:27.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-150-del-2015-23-sh-anil-kumar-sharma-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T06:00:49.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3273-del-2017-14-shri-amit-pachauri-bulandshahr-ito-bulandshahr</loc>
               <lastmod>2025-04-18T12:15:24.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-rjt-2015-14-smt-madhuben-ashokbhai-chhatra-rajkot-gujarat-the-income-tax-officer-ward-3-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:01:21.340Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-kol-2013-14-acit-circle-haldia-purba-medinipur-shri-makhanlal-mayak-purba-medinipur</loc>
               <lastmod>2025-04-19T14:08:13.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1519-kol-2016-14-dcit-tds-circle-1-kolkata-kolkata-m-s-earnest-towers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:08:13.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-2015-14-the-dcit-circle-2-1-1-ahmedabad-irm-offshore-amp-marine-engineers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T18:42:03.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4674-del-2016-14-indospirit-wines-new-delhi-ito-gurgaon</loc>
               <lastmod>2025-04-21T05:50:32.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ahd-2016-14-state-bank-of-india-administrative-office-surat-the-income-tax-officer-tds-2-surat</loc>
               <lastmod>2025-04-22T01:01:51.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-bang-2017-14-assistant-commissioner-of-income-tax-circle-1-vijaypur-bijapaur-district-central-co-operative-bank-ltd-vijaypur</loc>
               <lastmod>2025-04-13T23:00:05.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-kol-2016-14-acit-circle-10-2-kolkata-kolkata-m-s-durgapur-chemicals-ltd-kolkata</loc>
               <lastmod>2025-04-16T00:07:29.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-kol-2016-14-supreme-construction-hooghly-acit-cir-2-hooghly-hooghly</loc>
               <lastmod>2025-04-15T23:49:25.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-kol-2016-14-gupta-engineering-co-kolkata-cit-appeals-9-kolkata-kolkata</loc>
               <lastmod>2025-04-16T01:49:21.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7029-mum-2014-14-mahalaxmi-engineering-co-p-ltd-mumbai-acit-6-3-mumbai</loc>
               <lastmod>2025-04-16T09:35:28.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6212-mum-2011-14-acit-1-1-mumbai-bombay-gas-co-ltd-mumbai</loc>
               <lastmod>2025-04-16T09:35:29.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-hyd-2014-14-m-s-servomax-india-limited-hyderabad-dcit-circle-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:42:07.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-hyd-2016-14-e-naveen-kumar-goud-vikarabad-hyderabad-ito-ward-1-vikarabad-vikarabad</loc>
               <lastmod>2025-04-14T19:56:00.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-hyd-2015-14-anju-gaggar-hyd-hyderabad-acit-circle-10-1-hyd-hyderabad</loc>
               <lastmod>2025-04-14T19:28:06.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-373-chny-2017-24-dcit-chennai-m-s-aban-offshore-ltd-chennai</loc>
               <lastmod>2025-04-12T14:21:05.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-152-bang-2016-24-deputy-commissioner-of-income-tax-bangalore-smt-g-lakshmi-aruna-bangalore</loc>
               <lastmod>2025-04-17T12:01:29.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-hyd-2015-14-rohini-green-energy-private-limited-hyderabad-dcit-central-circle-7-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:56:07.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5259-del-2017-14-suneela-soni-new-delhi-dcit-central-circle-20-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5950-del-2017-14-neeraj-goel-new-delhi-acit-central-circle-28-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6004-del-2017-14-lajjawati-new-delhi-ito-ward-44-4-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-169-mum-2017-24-assistant-commissioner-of-income-tax-31-3-mumbai-sea-princess-realty-mumbai</loc>
               <lastmod>2025-04-18T22:29:00.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6880-del-2017-14-chander-prakash-new-delhi-ito-ward-49-4-new-delhi</loc>
               <lastmod>2025-04-16T16:35:33.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-ahd-2012-14-m-s-rasna-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:04.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2732-ahd-2015-14-n-j-devani-builders-pvt-ltd-ahmedabad-the-dy-cit-circle-3-1-1-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:04.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-del-2016-14-dcit-international-taxation-new-delhi-m-s-samsung-electronics-co-ltd-gurgaon</loc>
               <lastmod>2025-04-21T15:01:42.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-del-2013-14-m-s-samsung-electronics-co-ltd-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-21T15:01:42.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2861-del-2007-14-japan-airlines-ltd-cit-delhi-xvii</loc>
               <lastmod>2025-04-18T10:49:52.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-del-2015-14-m-s-sawhney-brothers-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T10:49:52.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5034-del-2013-14-jcit-ghaziabad-m-s-spice-enfotainment-ltd-noida</loc>
               <lastmod>2025-04-18T10:49:53.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-212-del-2013-23-m-s-spice-enfotainment-ltd-noida-jcit-ghaziabad</loc>
               <lastmod>2025-04-18T10:49:53.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-coch-2017-14-the-ito-ward-2-2-kozhikkode-m-s-maruthonkara-service-co-op-bank-ltd-vadakara</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-coch-2017-14-the-ward-1-kalpetta-kalpetta-m-s-vythiri-service-co-op-bank-ltd-wayanad</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-coch-2017-14-the-greater-cochin-dev-authority-cochin-the-acit-exemption-cochin</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-chny-2017-14-alagappan-kamalaa-chennai-ito-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2756-chny-2017-14-siva-industries-and-holdings-limited-chennai-dcit-corporate-circle-6-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-chny-2017-14-pace-builders-madras-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-chny-2018-14-svs-oil-mills-chennai-acit-non-corporate-circle-6-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-chny-2017-14-plintron-global-technology-solutions-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-chny-2017-14-supriya-p-chennai-ito-non-corporate-officer-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-chny-2015-14-dcit-chennai-banyan-consultancy-services-p-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-chny-2016-14-dcit-chennai-m-s-jayant-packaging-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-chny-2017-14-src-projects-p-ltd-salem-acit-salem</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2985-chny-2017-14-intimate-fashions-india-pvt-ltd-kanchipuram-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-chny-2016-14-sivagami-holdings-private-limited-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3373-chny-2016-14-dcit-coimbatore-leena-jain-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-chny-2017-14-acit-corporate-circle-1-madurai-jayalakshmi-textiles-pvt-ltd-aruppukottai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-chny-2016-14-p-parameswaran-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-chny-2017-14-moturi-lakshmi-chennai-ito-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-chny-2017-14-acit-coimbatore-aquasub-engineering-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1357-chny-2017-14-ito-chennai-p-supriya-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1285-chny-2006-14-mr-hari-poddar-amp-others-legal-heirs-of-late-smt-pratibha-poddar-erode-dcit-erode</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-chny-2012-14-m-s-sterling-holiday-financial-services-limited-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-chny-2018-14-sologuard-medical-devices-pvt-ltd-chennai-ito-corporate-ward-6-3-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-chny-2017-14-acit-coimbatore-aqua-sub-engineering-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-chny-2016-14-acit-madurai-j-k-fenner-india-ltd-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-chny-2016-14-j-k-fenner-india-limited-chennai-jcit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-chny-2016-14-j-k-fenner-india-limited-chennai-jcit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-chny-2016-14-acit-madurai-j-k-fenner-india-ltd-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-chny-2017-14-sree-muthukumaran-silks-elampillai-acit-circle-ii-salem</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-chny-2017-14-acit-madurai-fenner-conveyor-belting-p-ltd-madurai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-chny-2017-14-acit-madurai-a-m-subramanian-madurai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2988-chny-2017-14-original-kerala-jewellers-chennai-dcit-non-corporate-circle-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-chny-2017-14-acit-non-corporate-circle-2-chennai-tamilnadu-cooperative-state-agriculture-and-rural-development-bank-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2987-chny-2017-14-original-kerala-jewellers-chennai-dcit-non-corporate-circle-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-chny-2017-14-dcit-corporate-circle-4-2-chennai-pullarapakkam-namachivaya-thirunavukkarasu-chandru-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2418-chny-2017-14-subramanian-rajan-chennai-acit-non-corporate-circle-6-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-chny-2016-14-the-agri-horticultural-society-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-chny-2017-14-verizon-data-services-india-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-chny-2017-14-bnp-paribas-global-securities-operations-private-limited-chennai-dcit-corporate-circle-1-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-510-chny-2015-14-the-salem-dt-co-op-milk-producers-union-ltd-salem-acit-salem</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-chny-2017-14-acit-chennai-south-india-corporation-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-chny-2017-14-ito-international-taxation-2-1-chennai-kathijathu-nasreen-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-chny-2017-14-gwalior-agencies-chennai-acit-non-corporate-circle-11-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-chny-2017-14-ito-international-taxation-1-2-chennai-mafaz-mohammed-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-bang-2010-14-jubilant-biosys-limited-noida-ito-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-bang-2017-14-deputy-commissioner-of-income-tax-circle-5-2-1-bangalore-m-s-m-visvesvaraya-co-op-bank-ltd-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2525-bang-2017-14-m-s-wipro-ge-healthcare-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-bang-2018-14-sri-k-venkiduswami-tamilnadu-the-income-tax-officer-ward-14-5-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2732-bang-2017-14-mr-amil-kuma-garg-arsikere-income-tax-officer-ward-1-tiptur</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-bang-2017-14-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore-m-s-yahoo-software-development-pvt-ltd-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-agr-2013-14-sh-nanoomal-gupta-hathras-a-c-i-t-central-circle-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-agr-2016-14-lt-hari-kishan-das-bhatia-l-h-smt-mamta-bhatia-agra-ito-1-2-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-agr-2018-14-ajay-agarwal-agra-acit-circle-2-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-agr-2014-14-ms-bhole-baba-milk-food-industries-agra-the-a-c-i-t-circle-4-1-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-agr-2016-14-shri-abhishek-sharma-gwalior-ito-range2-1-gwalior</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-bang-2018-14-mr-m-ramesh-chikkaballapur-income-tax-officer-ward-1-chikkaballapur</loc>
               <lastmod>2025-04-20T13:43:08.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-bang-2018-14-m-s-north-canara-district-co-op-fish-marketing-federation-ltd-karwar-income-tax-officer-ward-1-karwar</loc>
               <lastmod>2025-04-20T13:43:08.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-bang-2018-14-sri-k-kishore-kumar-bengaluru-deputy-commissioner-of-income-tax-circle-5-2-1-bengaluru</loc>
               <lastmod>2025-04-20T13:43:08.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-bang-2018-14-smt-leela-bai-bangalore-income-tax-officer-ward-5-2-1-bangalore</loc>
               <lastmod>2025-04-20T13:36:07.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-bang-2017-14-sri-virupaksheshwara-pattins-souharda-sahakari-niyamita-raichur-income-tax-officer-ward-2-raichur</loc>
               <lastmod>2025-04-20T13:36:07.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-bang-2018-14-m-s-gowrishankar-and-company-bangalore-the-assistant-commissioner-of-income-tax-circle-7-2-1-bangalore</loc>
               <lastmod>2025-04-20T13:36:07.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-07-bang-2018-14-shri-raju-osthwal-huf-bengaluru-income-tax-officer-ward-2-bengaluru</loc>
               <lastmod>2025-04-20T13:43:07.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-bang-2017-14-sri-mahadev-t-yelamali-gadag-income-tax-officer-ward-ii-gadag</loc>
               <lastmod>2025-04-20T13:43:07.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4047-mum-2016-14-dcit-cc-6-2-mumbai-dimple-drums-amp-barrels-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T12:36:24.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-mum-2016-14-marriott-international-inc-mumbai-adit-internatioal-taxation-4-1-mumbai</loc>
               <lastmod>2025-04-19T21:15:08.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3475-mum-2016-14-dcit-1-1-1-mumbai-avendus-captail-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T19:29:08.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6411-del-2017-14-jyoti-enterprises-faridabad-ito-ward-1-3-faridabad</loc>
               <lastmod>2025-04-18T15:56:53.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6418-del-2017-14-kamlesh-devi-saharanpur-ito-ward-3-5-deoband</loc>
               <lastmod>2025-04-18T15:49:54.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5829-del-2017-14-amarjeet-kaur-new-delhi-acit-circle-46-1-new-delhi</loc>
               <lastmod>2025-04-18T18:57:01.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5984-del-2017-14-bhagwati-gramodoyog-samiti-saharanpur-cit-muzaffarnagar</loc>
               <lastmod>2025-04-18T18:57:01.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-del-2017-14-ito-new-delhi-m-s-precision-agencies-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T18:50:13.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5125-del-2014-14-sh-amit-agarwal-meerut-acit-meerut</loc>
               <lastmod>2025-04-18T18:57:00.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5373-del-2017-14-scout-exim-pvt-ltd-new-delhi-ito-ward-22-3-new-delhi</loc>
               <lastmod>2025-04-18T18:57:00.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2985-ahd-2014-14-mastek-limited-ahmedabad-the-acit-osd-1-range-4-ahmedabad</loc>
               <lastmod>2025-04-21T16:01:30.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1701-hyd-2017-14-income-tax-officer-exemptions-2-hyderabad-kalinga-cultural-trust-hyderabad</loc>
               <lastmod>2025-04-14T20:42:03.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6290-del-2017-14-ito-ward-2-3-noida-neeraj-goel-noida</loc>
               <lastmod>2025-04-15T16:14:20.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-chny-2018-24-r-k-jewellers-pvt-ltd-chennai-dcit-corporate-circle-5-2-chennai</loc>
               <lastmod>2025-04-12T09:21:03.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-pun-2016-14-vilas-prabhakar-mungi-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:08.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5760-mum-2016-14-acit-2-2-2-thane-pinetree-properties-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T21:36:10.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2848-mum-2011-14-dcit-cir-2-2-osd-mumbai-mahindra-engineering-services-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:01:13.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2165-bang-2017-14-income-tax-officer-exemptions-ward-1-mangalore-m-s-shiruru-welfare-trust-udupi</loc>
               <lastmod>2025-04-20T17:36:12.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-hyd-2016-14-acit-central-circle-1-1-hyd-hyderabad-kandula-visveswara-rao-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:50:43.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ahd-2015-14-shri-subhash-virchand-patel-visnagar-the-income-tax-officer-patan-ward-3-mehsana</loc>
               <lastmod>2025-04-21T07:29:38.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-pun-2015-14-assistant-commissioner-of-income-tax-aurangabad-maharashtra-water-conservation-corporation-aurangabad</loc>
               <lastmod>2025-04-14T04:28:05.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-ahd-2016-14-shri-alkesh-laxmanbhai-patel-ahmedabad-the-dy-cit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:01.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-kol-2016-14-dcit-circle-4-2-kolkata-kolkata-m-s-rasoi-limited-kolkata</loc>
               <lastmod>2025-04-16T01:49:25.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6764-del-2017-14-girdhari-lal-ghaziabad-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-04-16T05:21:24.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-hyd-2016-14-andhra-pradesh-state-ploce-housing-corporation-limited-hyderabad-hyderabad-dcit-circle-1-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:28:51.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-hyd-2016-24-upkar-infra-projects-pvt-ltd-hyd-hyderabad-dcit-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:28:53.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-hyd-2016-24-upkar-infra-projects-pvt-ltd-hyd-hyderabad-dcit-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:28:53.746Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ind-2017-14-shri-baldev-prasad-sharma-samajik-sanstha-samiti-ujjain-the-cit-exemption-bhopal</loc>
               <lastmod>2025-04-12T01:56:03.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-351-chny-2017-24-k-i-international-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T06:49:08.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-hyd-2015-14-the-adarsh-co-operative-urban-bank-ltd-hyd-hyderabad-acit-circle-11-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T11:21:04.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-chandi-2017-14-dushyant-mandi-income-tax-officer</loc>
               <lastmod>2025-04-20T13:22:10.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-bang-2017-14-k-s-gundappa-shetty-huf-bengaluru-income-tax-officer-ward-10-2-bengaluru</loc>
               <lastmod>2025-04-20T13:29:08.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-bang-2018-14-sapna-nahata-bangalor-e-the-income-tax-officer-ward-4-3-5-bangalore</loc>
               <lastmod>2025-04-20T13:29:08.324Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-bang-2018-14-sapna-nahata-bangalore-the-income-tax-officer-ward-4-3-5-bangalore</loc>
               <lastmod>2025-04-20T13:29:08.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5225-del-2017-14-hitco-electricals-pvt-ltd-new-delhi-ito-ward-11-3-new-delhi</loc>
               <lastmod>2025-04-15T13:56:32.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3523-ahd-2016-14-salasar-laminates-ltd-ahmedabad-the-dy-cit-circle-4-1-1-ahmedabad</loc>
               <lastmod>2025-04-21T12:09:25.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5873-del-2017-14-sanjiv-kumar-baleshwar-singh-pundir-noida-dcit-circle-3-noida</loc>
               <lastmod>2025-04-21T21:43:42.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-kol-2017-14-m-s-radharam-sohanlal-kolkata-ito-ward-45-2-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:06.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-kol-2018-14-rsa-fintrade-kolkata-ito-ward-36-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2475-kol-2017-14-sri-jagat-singh-kolkata-ito-ward-37-3-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-kol-2016-14-d-c-i-t-circle-3-1-kolkata-kolkata-m-s-brahmaputra-carbon-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:28:00.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2311-kol-2016-14-m-s-biswanath-residency-pvt-ltd-kolkata-ito-ward-5-3-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:28:00.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6172-mum-2014-14-ito-wd-1-3-thane-kashish-park-realtors-thane</loc>
               <lastmod>2025-04-14T14:28:01.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5663-mum-2015-14-dcit-cc-3-2-cen-rg-3-mumbai-major-metals-ltd-navi-mumbai</loc>
               <lastmod>2025-04-14T14:35:03.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5661-mum-2015-14-dcit-cc-3-2-cen-rg-3-mumbai-major-metals-ltd-navi-mumbai</loc>
               <lastmod>2025-04-14T14:35:04.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2254-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-adani-power-maharashtra-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:06.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-ahd-2016-14-dy-commissioner-of-income-tax-international-taxation-1-ahmedabad-m-s-adani-port-amp-sez-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:06.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1200-mum-2016-14-ito-32-3-3-mumbai-sangeeta-raj-nair-mumbai</loc>
               <lastmod>2025-04-13T16:49:04.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-mum-2016-14-mckinsey-amp-company-inc-hong-kong-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-mum-2016-14-mckinsey-amp-company-inc-japan-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1754-mum-2016-14-mckinsey-incorporated-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2718-mum-2016-14-sharad-kumar-saraf-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5350-mum-2017-14-ambachand-p-bothra-mumbai-income-tax-officer-19-1-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6093-mum-2016-14-super-steam-boiler-engineers-pvt-ltd-mumbai-acit-cir-7-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3356-mum-2016-14-dcit-cir-2-2-1-mumbai-state-bank-of-india-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-mum-2016-14-acit-20-2-mumbai-premlata-stanley-palanna-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6623-mum-2017-14-kailash-m-jogani-mumbai-income-tax-ward-18-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6777-mum-2016-14-zaheed-jaffer-miya-mumbai-ito-15-1-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4628-mum-2016-14-acit-2-3-2-mumbai-sanjay-johri-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-885-mum-2017-24-choron-diamonds-india-private-limited-mumbai-assistant-commissioner-of-income-tax-5-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-coch-2017-14-the-ito-kozhikkode-m-s-meenangadi-service-co-op-bank-ltd-wayanad</loc>
               <lastmod>2025-07-07T14:21:39.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3825-mum-2016-14-dcit-cen-cir-7-1-mumbai-rare-enterprises-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5135-mum-2015-14-acit-cir-28-3-navi-mumbai-sai-shirdi-constructions-navi-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-mum-2015-14-sumer-corporation-mumbai-asst-citcen-cir-36-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5351-mum-2015-14-asst-cit-cir-3-kalyan-shankheshwar-kreators-kalyan</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-mum-2015-14-sameer-patel-mumbai-acit-cir-19-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-mum-2015-14-sameer-patel-mumbai-acit-cir-19-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-mum-2016-14-soham-construction-kalyan-ito-wd-2-4-kalyan</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-mum-2012-14-summit-securities-ltd-mumbai-addl-cit-rg-8-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-mum-2016-14-yash-distributors-thane-ito-wd-3-3-kalyan</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5855-del-2015-14-mehra-jewel-palace-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-del-2017-14-gkn-driveline-india-ltd-faridabad-dcit-ltu-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5147-del-2017-14-e-valueserve-sez-gurgaon-p-ltd-new-delhi-acit-circle-8-2-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6617-del-2013-14-m-s-aircom-international-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-del-2010-14-van-oord-offshore-bv-new-delhi-ddit-dehradun</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3985-del-2015-14-acit-meerut-m-s-ranjit-singh-amp-company-meerut</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4816-del-2015-14-m-s-global-capital-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4543-del-2013-14-m-s-ochoa-laboratories-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2653-del-2016-14-dcit-new-delhi-m-s-pavitra-commercials-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-793-del-2015-14-m-s-rohde-amp-schwarz-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-del-2015-14-ito-new-delhi-m-s-printman-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2945-del-2016-14-residenent-welfare-amp-cultural-socirty-noida-jcit-noida</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-249-del-2013-23-m-s-meena-bhagehandka-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5477-del-2016-14-sh-ram-gopal-karnal-acit-karnal</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-del-2015-14-puma-realtors-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-del-2015-14-ddit-new-delhi-m-s-rps-energy-pty-ltd</loc>
               <lastmod>2025-07-29T13:51:18.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3843-del-2010-14-punjab-national-bank-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-29T13:51:18.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-del-2013-14-sh-nalwa-sons-investments-ltd-hisar-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-del-2016-14-shri-deepak-bahri-ghaziabad-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-del-2016-14-dcit-new-delhi-m-s-minda-investment-ltd-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-del-2015-14-dcit-new-delhi-m-s-ndtv-media-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4505-del-2016-14-acit-new-delhi-m-s-rajat-amp-company-commodities-pvt-ltd-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-del-2015-14-sangeeta-narang-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-del-2015-14-dcit-new-delhi-m-s-super-belts-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7043-del-2014-14-dcit-new-delhi-m-s-virage-logic-interntional-noida</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3329-del-2015-14-m-s-tata-teleservices-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2943-del-2014-14-ito-new-delhi-m-s-mehrasons-jewellers-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-del-2017-14-irs-industries-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6537-del-2015-14-sh-vijay-sachdev-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-del-2015-14-ito-new-delhi-m-s-necleus-steel-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4209-del-2016-14-rakesh-arora-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-2-viz-2013-23-the-acit-circle-1-1-visakhapatnam-m-s-karuna-estates-and-developers-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4656-mum-2014-14-genom-biotech-pvt-ltd-mumbai-acit-cc-40-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5492-mum-2014-14-ddit-it-1-1-mumbai-arc-line-mauritius-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-viz-2012-14-the-acit-circle-1-1-visakhapatnam-m-s-karuna-estates-amp-developers-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-viz-2012-14-the-acit-circle-1-1-visakhapatnam-m-s-karuna-estates-amp-developers-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-viz-2017-14-bharat-heavy-plate-amp-vessels-limited-now-known-as-bharat-heavy-electricals-limited-hpvp-unit-visakhapatnam-dcit-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-viz-2017-14-dcit-central-circle-vijayawada-atreyapuram-swarna-lakshmi-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5859-mum-2016-14-nisha-synthetics-ltd-mumbai-jt-cit-spl-range-34-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-917-mum-2016-14-opera-clothing-mumbai-acit-18-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5293-mum-2012-14-ito-osd-tds-3-1-mumbai-vodafone-essar-ltd-now-known-as-vodafone-india-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-96-mum-2017-24-deepak-clifford-menezes-mumbai-assistant-commissioner-of-income-tax-19-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-hyd-2017-14-venkatram-reddy-challa-hyderabad-hyderabad-acit-circle-8-1-hyderabad-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-viz-2017-23-marvel-associates-visakhapatnam-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-31-viz-2017-23-m-s-efftronics-systems-private-limited-vijayawada-the-deputy-cit-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-viz-2016-24-the-andhra-sugars-ltd-tanuku-the-acit-eluru</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-viz-2017-14-sri-mahesh-anumalisetty-visakhapatnam-the-pr-cit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-viz-2016-14-satyanarayana-amp-others-ravulapalem-the-ito-amalapuram</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-viz-2017-14-the-asst-cit-guntur-sri-grandhi-subba-rao-guntur</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-viz-2017-14-sri-raghumandala-venkatinaidu-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-viz-2017-14-nelljuru-jagadeswara-rao-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-viz-2015-14-chalasani-venkat-vijayawada-the-ito-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-viz-2017-14-suryanarayana-vangapalli-hyderabad-the-dycit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-viz-2016-14-the-ito-visakhapatnam-m-s-gowthami-builders-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-viz-2014-14-the-acit-circle-4-1-visakhapatnam-reliable-stevedores-pvt-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-viz-2016-14-the-ito-vijayawada-m-s-sai-ganesh-builders</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-coch-2018-24-m-s-vijaya-hospitality-and-resorts-ltd-ernakulam-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-09-coch-2018-24-sri-aju-abdurahiman-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-coch-2018-24-sri-aju-abdurahiman-calicut-the-ito-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-150-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-coch-2014-14-kancor-ingredients-ltd-ernakulam-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-coch-2015-14-m-s-mfar-hotels-amp-resorts-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-coch-2016-14-the-kerala-state-homeopathic-co-op-pharmacy-ltd-alappuzha-the-acit-alappuzha</loc>
               <lastmod>2025-07-10T07:45:16.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-mum-2016-14-rajesh-agashe-mumbai-ito-17-2-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5002-mum-2016-14-a-c-i-t-20-3-mumbai-relishah-exports-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-mum-2016-14-ito-8-2-1-mumbai-shamrock-pharmachemi-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2281-mum-2016-14-anand-i-power-ltd-formerly-known-as-perfect-circle-india-ltd-mumbai-dcit-range-5-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6739-mum-2017-14-ghisulal-hamermal-and-company-mumbai-income-tax-officer-19-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6738-mum-2017-14-manoj-metals-mumbai-income-tax-officer-19-2-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-mum-2018-14-keyur-s-mehta-mumbai-income-tax-officer-17-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4343-mum-2016-14-mohan-hotchand-khanchandani-mumbai-asst-cit-32-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4404-mum-2016-14-asst-cit-1-1-1-mumbai-anand-shree-impex-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5523-mum-2015-14-ito-1-1-2-mumbai-dedicated-healthcare-service-tpa-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-373-mum-2017-24-hitesh-r-shah-mumbai-income-tax-officer-25-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5670-del-2014-14-dcit-gurgaon-m-s-dlf-universal-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2656-del-2016-14-mil-india-ltd-delhi-pr-cit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-del-2015-14-acit-new-delhi-m-s-harsh-international-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3335-del-2013-14-sh-saurabh-kumar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-del-2013-14-adit-dehradun-m-s-dolphin-drilling-ltd-dehradun</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-del-2013-14-adit-dehradun-m-s-dolphin-drilling-pte-ltd-dehradun</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5952-del-2014-14-dcit-new-delhi-m-s-spirotech-heat-exchangers-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6162-del-2016-14-m-s-convergys-customer-management-group-inc-new-delhi-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5927-del-2014-14-dcit-new-delhi-m-s-super-cassettes-industries-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4126-del-2015-14-kalyanjee-saree-wale-pvt-ltd-meerut-cit-meerut</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1505-del-2009-14-delhi-tourism-and-transport-development-corporation-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-del-2013-14-m-s-shaan-construction-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-del-2011-14-delhi-tourism-and-transport-development-corporation-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1388-del-2013-14-dcit-new-delhi-m-s-dlf-commercial-developers-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5051-del-2014-14-dcit-new-delhi-m-s-n-r-sponge-pvt-ltd</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-del-2014-14-ito-new-delhi-sh-subhash-chander-khanna-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3451-del-2015-14-mera-baba-reality-associates-p-ltd-new-delhi-pr-cit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6075-del-2013-14-m-s-scicom-technologies-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1110-del-2013-14-dcit-new-delhi-m-s-excelex-bio-polymers-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5923-del-2014-14-dcit-new-delhi-m-s-sathyadeep-engineering-co-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2014-14-the-dcit-circle-4-ahmedabad-indo-colchem-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-ahd-2015-14-m-s-flexican-bellows-amp-hoses-pvt-ltd-baroda-the-acit-circle-1-2-vadodara</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3091-ahd-2014-14-the-sarvoday-credit-com-banaskantha-acit-b-k-circle-palanpur</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2034-ahd-2016-14-bhailal-n-patel-vadodara-the-dy-commissioner-of-income-tax-circle-4-vadodara</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3613-ahd-2015-14-kaira-dist-co-op-milk-producers-union-ltd-anand-the-acit-anand-circle-anand</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3076-ahd-2014-14-m-s-minal-intermediates-ahmedabad-dy-commissioner-of-income-tax-circle-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-ahd-2015-14-the-dcit-circle-4-1-1-ahmedabad-shilp-gravures-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-ahd-2015-14-the-dcit-circle-3-1-2-ahmedabad-m-s-rajpath-club-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-ahd-2014-14-the-dcit-patan-circle-patan-saifee-jubilee-high-school-amp-madressa-yusufiyan-society-sidhpur</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-ahd-2015-14-the-dy-cit-gnr-circle-gandhinagar-gujarat-maritime-board-gandhinagar</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4608-mum-2016-14-asst-cit-17-1-mumbai-hotel-suba-place-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-mum-2014-14-drishti-marine-solutions-p-ltd-mumbai-ito-5-1-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2134-mum-2017-14-santosh-builders-mumbai-ito-17-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6580-mum-2014-14-ace-derivatives-amp-commodity-exchange-investor-client-prtaection-fund-trust-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4695-mum-2015-14-ito-18-2-1-mumbai-kiritikumar-shantilal-mehta-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6283-mum-2014-14-krishna-enterprises-mumbai-dcit-24-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-mum-2016-14-tishman-speyer-india-pvt-ltd-mumbai-dcit-8-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2311-mum-2016-14-dcit-cent-cir-1-3-mumbai-poonam-skyline-construction-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2697-mum-2016-14-dcit-it-3-3-2-mumbai-penford-israel-ltd-india-branch-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ahd-2017-14-navrangpura-organisers-amp-dev-pvt-ltd-ahmedabad-the-deputy-commissioner-of-income-tax-circle-3-1-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2256-ahd-2014-14-shri-gopalbhai-motibhai-parekh-ahmedabad-the-income-tax-officer-ward-3-4-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-ahd-2016-14-the-sant-taluka-teachers-co-op-credit-society-ltd-the-income-tax-officer-lunawada</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-ahd-2016-23-shri-rupal-paresh-amin-vadodara-the-income-tax-officer-ward-3-1-5-vadodara</loc>
               <lastmod>2025-07-22T09:49:55.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-bang-2017-14-income-tax-officer-ward-6-3-4-bangalore-shri-b-r-dhanpal-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-bang-2017-14-income-tax-officer-ward-3-1-1-bangalore-m-s-fiber-amp-fabrics-international-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2113-bang-2017-14-income-tax-officer-ward-3-1-1-bangalore-m-s-fibre-amp-fabrics-international-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-bang-2017-14-deputy-commissioner-of-income-tax-circle-4-1-1-bangalore-m-s-jagdale-industries-private-limited-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-bang-2017-14-the-income-tax-officer-ward-2-bangalore-m-s-rams-education-foundation-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-bang-2016-14-p-c-properties-bangalore-asst-c-i-t-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-bang-2012-14-anz-operations-and-technology-private-limited-bangalore-ddit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-bang-2016-14-m-s-telecomone-teleservices-india-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ctk-2017-14-acit-corporate-circle-1-2-bhubaneswar-m-s-sidhartha-engineering-limited-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-ctk-2016-14-neelachal-gramya-bank-bhubaneswar-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-ctk-2014-14-cuttack-development-authority-cuttack-cit-cuttack-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-ctk-2017-14-gopinath-mohanty-bhubaneswar-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ctk-2017-14-acit-corporate-circle-1-2-bhubaneswar-m-s-swosti-premium-limited-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ctk-2017-14-the-orissa-co-operative-milk-producers-federation-limited-bhubaneswar-dcit-circle-4-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-chandi-2017-14-m-s-trident-limited-ludhiana-acit-c-1-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-chandi-2011-14-sh-sukhvinder-singh-pehowa-acit-kurukshetra</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-chandi-2015-14-punjabi-co-operative-house-building-society-chandigarh-dcit-mohali</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-chandi-2016-14-m-s-haryana-kashmir-transport-carriers-yamunanagar-acit-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-chandi-2017-14-ito-circle-parwanoo-m-s-globe-precision-industries-pvt-ltd-baddi</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-chandi-2017-14-sh-arun-mundray-saini-chandigarh-dy-director-of-income-tax-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/applewood-estate-pvt-ltd-dy-commissioner-of-income-tax-circle-1-1-1-22511-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kottenz-india-manufacturing-private-limited-through-director-shashank-arvind-kabra-deputy-commissioner-of-income-tax-circle-2-1-2-21109</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/qx-kpo-services-pvt-ltd-deputy-commissioner-of-income-tax-22599</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shetty-constructions-the-deputy-commissioner-of-income-tax-circle-no-1-200001-2017</loc>
               <lastmod>2025-09-18T07:03:57.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-dalmia-principal-commissioner-of-income-tax-central-3-new-delhi-339-2018</loc>
               <lastmod>2025-09-18T07:03:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vembayam-service-co-operative-bank-ltd-no-3121-the-income-tax-officer-ward-2-3-and-the-commissioner-of-income-tax-appeals-8290</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/i-n-rajesh-deputy-commissioner-of-income-tax-central-circle-and-commissioner-of-income-tax-appeals-4-and-central-board-of-direct-taxes-and-union-of-india-7649</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/palakkad-service-co-operative-bank-ltd-the-assistant-commissioner-of-income-tax-circle-1-and-joint-commissioner-of-income-tax-palakkad-range-and-the-principal-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-general-manager-the-palakkad-district-co-operative-bank-ltd-6190</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-v-g-suresh-deputy-commissioner-of-income-tax-central-circle-and-commissioner-of-income-tax-appeals-and-principal-commissioner-of-income-tax-central-and-central-board-of-direct-taxes-and-union-of-india-7767</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/o-p-achuthankutty-the-deputy-commissioner-of-income-tax-central-circle-and-the-commissioner-of-income-tax-appeals-and-the-principal-commissioner-of-income-tax-central-and-the-central-board-of-direct-taxes-and-union-of-india-6631</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-moolathara-service-co-operative-bank-ltd-the-income-tax-officer-income-tax-department-ward-no-5-palakkad-and-the-commissioner-of-income-tax-appeals-income-tax-department-thrissur-6836</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kadakkavoor-service-co-operative-bank-ltd-no-1063-the-income-tax-officer-ward-2-5-and-the-commissioner-of-income-tax-appeals-7482</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/charishma-hotels-pvt-ltd-the-income-tax-officer-ward-u2013-2-1-3-and-the-commissioner-of-income-tax-appeals-u2013-2-and-the-principal-commissioner-of-income-tax-bengaluru-u2013-2-12789-12790-2018</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gogte-minerals-represented-by-its-partner-shri-arvind-b-gogte-the-assistant-commissioner-of-income-tax-circle-i-belagavi-106495</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sree-ramakrishna-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-9565</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kongad-service-co-operative-bank-ltd-the-income-tax-officer-and-the-commissioner-of-income-tax-appeals-6116</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vaniamkulam-service-co-operative-bank-ltd-no-p-577-the-income-tax-officer-ward-3-ralakkad-and-the-commissioner-of-income-tax-appeals-9650</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/c-r-hotels-private-limited-the-union-of-india-and-the-commissioner-of-income-tax-appeals-and-deputy-commissioner-of-income-tax-corporate-circle-1-1-kochi-and-the-branch-manager-hdfc-bank-kadavanthra-branch-and-the-branch-manager-canara-bank-thripunithura-branch-7690</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-v-sasidharan-pillai-and-k-i-alexander-and-m-n-vijayan-and-p-v-baiju-and-p-m-biju-and-anil-kumar-v-k-and-vinod-t-a-and-t-k-pradeep-and-renjith-gopal-and-abraham-mathew-and-abraham-thomas-and-p-v-jose-and-k-n-kuttan-and-t-p-sunil-and-k-j-abraham-and-thomas-mathew-and-t-c-abraham-and-n-a-samuel-and-jaya-p-j-and-ali-kumar-m-m-and-ravikumar-t-k-and-p-m-varghese-and-david-k-s-and-sunil-kumar-k-s-and-sudheesh-s-and-v-g-lambodharan-and-santhamma-m-v-and-lalitha-sathiyam-and-t-p-viswanadhan-pillai-and-george-mathew-and-thomas-george-and-sajeev-k-k-and-kozhy-jacob-and-eappen-mathai-and-karun-kumar-thomas-and-kurien-thomas-and-lilly-thomas-and-p-j-sebastin-and-r-dan-bhadur-union-of-india-and-state-of-kerala-and-chief-commissioner-of-income-tax-ernakulam-and-income-tax-officer-thiruvalla-and-inspecting-assistant-commissioner-commercial-taxes-and-commercial-tax-officer-thiruvalla-and-indian-overseas-bank-and-the-chief-manager-indian-overseas-bank-sow-carpet-branch-chennai-and-the-district-labour-officer-pathanamthitta-and-united-tropical-venners-pet-ltd-kaviyoor-thiruvalla-and-smt-bharathi-sudhariya-managing-director-united-tropical-venners-pvt-ltd-and-p-p-thomas-and-k-s-simon-and-thasildar-taluk-office-thiruvalla-and-the-chief-commissioner-customs-and-central-excise-ernakulam-and-the-commissioner-customs-and-central-excise-kottayam-and-the-excise-officer-customs-and-central-excise-kottayam-17019</loc>
               <lastmod>2025-09-18T06:56:30.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virag-tiwari-principal-commissioner-of-income-tax-21-others-6312-2017</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nokia-india-private-limited-additional-commissioner-of-income-tax-and-another-2974-2013</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-mum-2017-14-omni-active-health-itechnologies-ltd-mumbai-dcit-7-3-1-mumbai</loc>
               <lastmod>2025-09-08T11:04:44.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-110-chny-2017-23-s-jayaraman-madurai-acit-madurai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-93-chny-2016-23-sivagami-holdings-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-92-chny-2016-23-sivagami-holdings-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6379-mum-2016-14-acit-cir-7-1-2-mumbai-laxmi-venture-india-ltd-mumbai</loc>
               <lastmod>2025-09-02T12:34:07.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-mum-2015-14-syed-serwat-sevy-ali-non-resident-mumbai-ito-it-ward-1-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-mum-2012-14-labdhi-stock-amp-derivatives-services-p-ltd-mumbai-ito-4-3-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-mum-2016-14-asst-cit-17-3-mumbai-ramanlal-jamndas-parekh-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-faridabad-nhpc-limited-356</loc>
               <lastmod>2025-09-18T07:06:57.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/andhra-pradesh-beverages-corporation-limited-assistant-commissioner-of-central-tax-gst-division-kurnool-7811</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-c-suresh-reddy-co-and-m-s-c-s-r-constructions-and-m-s-laxven-systems-and-m-s-deepika-infratech-pvt-ltd-and-m-s-hyderabad-towers-and-displays-pvt-ltd-chief-administrative-officer-const-scr-nirman-bhavan-secunderabad-43663-2017-1593-2018</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3804-mum-2016-14-dcit-13-2-2-mumbai-sharda-worldwide-exports-p-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7245-mum-2016-14-dcit-3-3-1-mumbai-reliance-general-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5902-mum-2016-14-ito-21-1-1-mumbai-abhaylaxmi-co-op-credit-society-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4829-mum-2015-14-dsv-air-amp-sea-p-ltd-mumbai-dcit-cir-9-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-mum-2015-14-dcit-8-3-1-mumbai-transameric-direct-marketing-consultants-p-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6136-mum-2016-14-harish-jajodia-mumbai-acit-20-1-present-acit-24-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-mum-2012-14-acg-arts-amp-properties-p-ltd-mumbai-dcit-cen-cir-42-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6878-mum-2016-14-dcit-cc-2-2-mumbai-global-papaer-impex-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6871-mum-2016-14-dcit-cc-2-2-mumbai-speciality-papaer-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5333-mum-2015-14-dcit-cir-2-2-1-mumbai-l-amp-t-power-development-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6877-mum-2016-14-dcit-cc-2-2-mumbai-global-papaer-impex-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-jpr-2017-23-rahul-pancholi-ajmer-acit-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-jpr-2017-24-sparsh-sansthan-pushkar-cit-exemptions-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-864-jpr-2017-14-shri-arihant-choudhary-kishangarh-deputy-commissioner-of-income-tax-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-jpr-2017-14-shri-babu-lal-gupta-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-jpr-2015-14-laxmi-narain-agarwal-jaipur-acit-central-circle-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-jpr-2015-14-laxmi-narain-agarwal-jaipur-acit-central-circle-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-jpr-2013-14-mapsor-advertising-amp-event-p-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-jpr-2013-14-ito-jaipur-gajanan-towers-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-jpr-2016-14-sunder-keshwani-ajmer-ito-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-jpr-2016-14-alok-mukherjee-ind-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-jpr-2018-14-rajasthan-rajya-vidyut-utpadan-nigam-ltd-jaipur-assistant-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-y-ratnakar-revenue-447</loc>
               <lastmod>2025-12-25T08:05:45.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-bang-2017-14-deputy-commissioner-of-income-tax-circle-4-1-1-bangalore-m-s-jsw-steel-processing-centres-ltd-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-303-bang-2017-24-deputy-commissioner-of-income-tax-davanagere-m-s-samson-apos-s-distilleries-p-ltd-davanagere</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-bang-2018-24-deputy-commissioner-of-income-tax-international-taxation-circle-1-bangalore-m-s-google-india-private-limited-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-319-bang-2017-24-m-s-triangle-property-developers-pvt-ltd-bangalore-joint-commissioner-of-income-tax-osd-o-o-cit-iii-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-hyd-2015-23-acit-circle-1-tirupathi-tirupathi-r-sudha-rani-tirupathi-tirupathi</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-hyd-2018-24-krishna-kumar-hyd-hyderabad-assistant-commissioner-of-income-tax-circle-7-1-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-hyd-2018-24-rajendra-kumar-vemuluri-hyderabad-assistant-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-hyd-2018-24-n-padmaja-hyderabad-dcit-circle-3-2-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-01-hyd-2018-24-m-s-agarwal-global-steels-pvt-ltd-secunderabad-deputy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-hyd-2018-24-income-tax-officer-ward-6-3-hyderabad-hyderabad-m-deepa-reddy-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-hyd-2015-14-ito-ward-3-3-hyd-hyderabad-sms-country-net-works-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marudhar-hotels-private-limited-assistant-commissioner-of-income-u2013-tax-circle-u2013-1-jodhpur-and-commissioner-of-income-tax-u2013-1-jodhpur-5054-2013</loc>
               <lastmod>2025-12-25T09:45:20.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-238-mum-2017-24-linklaters-llp-mumbai-deputy-commissioner-of-income-tax-it-3-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-nag-2017-14-khamgaon-urban-co-op-bank-ltd-nagpur-principal-c-i-t-1-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-nag-2014-14-acit-central-circle-2-3-nagpur-gupta-domestic-fuels-nagpur-ltd-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-nag-2015-14-a-c-i-t-cir-3-nagpur-m-s-weldwell-electrodes-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-nag-2014-14-d-c-i-t-cir-8-nagpur-shri-sanjay-pramod-nashine-gondia</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-31-kol-2015-16-dcit-cc-1-3-kolkata-kolkata-m-s-rungta-mines-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5038-del-2016-14-noida-special-economic-zone-authority-noida-addl-cit-tds-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-del-2015-14-m-s-nakshatra-promoters-developers-new-delhi-ito-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6964-del-2017-14-minda-s-m-technocast-pvt-ltd-new-delhi-addl-cit-range-16-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-kol-2017-14-m-s-anuska-vanijya-pvt-ltd-kolkata-ito-ward-4-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-kol-2017-14-moon-raker-construction-pvt-kolkata-ito-ward-3-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2253-kol-2016-14-i-t-o-ward-35-3-kolkata-kolkata-kolkata-reserve-bank-employees-co-operative-credit-society-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-844-kol-2016-14-dcit-cir-13-1-kolkata-kolkata-calcutta-mumbai-truck-terminal-ltd-howrah</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1113-kol-2016-14-dcit-cir-7-1-kolkata-kolkata-m-r-britannia-dairy-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-kol-2016-14-arunava-guha-mumbai-acit-cir-21-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1316-kol-2016-14-dcit-cir-26-kolkata-kolkata-m-s-tewari-warehousing-company-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-kol-2015-14-ito-wd-32-3-kolkata-kolkata-m-s-bokaro-steel-employee-apos-s-calcutta-co-operative-society-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-kol-2017-14-sri-pradeep-singh-gurung-siliguri-dcit-circle-3-siliguri-siliguri</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-kol-2016-14-dcit-circle-10-1-kolkata-kolkata-m-s-anjana-projects-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-kol-2018-24-m-s-inter-state-oil-carrier-ltd-kolkata-ito-ward-8-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1476-kol-2015-14-dcit-cc-2-2-kolkata-kolkata-manoj-beswal-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1471-kol-2015-14-dcit-cc-2-2-kolkata-kolkata-amit-agarwal-guwahati</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-kol-2017-14-sanat-kumar-bhattacherjee-kolkata-acit-circle-haldia-haldia</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-kol-2016-14-ito-wd-3-3-kolkata-kolkata-m-s-brgd-ingot-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-kol-2016-14-imc-ltd-kolkata-acit-cir-11-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1088-kol-2014-14-bengal-nri-complex-limited-kolkata-ito-wd-5-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-kol-2016-14-mrs-sabiha-sultana-kolkata-ito-wd-35-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-243-kol-2017-14-m-s-maa-engineering-kolkata-acit-cir-51-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-kol-2016-14-jcit-osd-cir-8-1-kolkata-kolkata-m-s-hi-tech-systems-amp-services-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-kol-2016-14-jcit-osd-cir-8-1-kolkata-kolkata-m-s-hi-tech-systems-amp-services-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-kol-2016-14-benud-behari-dutt-kolkata-the-acit-cir-50-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-kol-2017-14-m-s-shree-valley-realtors-pvt-ltd-kolkata-ito-ward-9-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1156-kol-2017-14-m-s-rbs-credit-amp-financial-development-pvt-ltd-kolkata-pr-cit-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-kol-2015-14-golam-quddus-mondal-kolkata-jcit-range-53-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-kol-2016-14-bengal-shelter-housing-development-ltd-kolkata-cit-kolkata-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1129-kol-2016-14-the-indian-steel-amp-wire-products-ltd-kolkata-ito-wd-3-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-kol-2016-14-ghanshyam-das-bihani-kolkata-jcit-range-34-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-kol-2016-14-nupur-tie-up-pvt-ltd-kolkata-ito-ward-6-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-kol-2016-14-m-s-sanjiwani-dealcom-pvt-ltd-kolkata-ito-wd-5-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-kol-2016-14-shriram-insight-share-brokers-ltd-kolkata-jcit-r-59-tds-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-kol-2015-14-stewart-holl-india-ltd-kolkata-dcit-cir-4-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1935-kol-2016-14-acit-cc-1-1-kolkata-kolkata-m-s-padam-mercantiles-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-kol-2016-14-m-s-hahnemann-pharmacy-and-laboratory-kolkata-ito-wd-55-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-kol-2016-14-m-s-lark-dealcom-pvt-ltd-kolkata-ito-ward-6-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-kol-2016-14-acit-cir-2-2-kolkata-kolkata-m-s-suman-jewellery-delhi-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-kol-2016-14-acit-cir-33-kolkata-kolkata-m-s-ho-hup-simplex-jv-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5830-del-2014-14-acit-new-delhi-shri-malook-nagar-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-del-2014-14-dcit-new-delhi-m-s-johnson-matthey-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-pat-2015-14-prakhar-education-trust-c-i-t-exemptions</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pat-2015-14-acit-m-s-central-co-operative-bank-ltd</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/d-m-venkateswaran-and-d-m-maheswaran-and-m-jeya-the-assistant-commissioner-of-income-tax-non-corporate-circle-ii-and-the-tax-recovery-officer-central-range-and-the-chief-commissioner-of-income-tax-madurai-1832-1835-1885</loc>
               <lastmod>2025-12-25T10:15:29.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mangalam-cement-ltd-morak-distt-kota-through-it-s-senior-general-manager-shri-vinay-kumar-jain-union-of-india-through-commissioner-central-excises-jaipur-1-ncrb-statue-circle-jaipur-and-customs-excise-service-tax-appellate-tribunal-west-block-no-2-r-k-puram-new-delhi-116-2017</loc>
               <lastmod>2025-12-25T11:40:17.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-ajeet-bagra-and-dr-dinesh-kumar-and-dr-manoj-kumar-and-dr-kuldeep-nehra-and-dr-sanjay-kumawat-and-dr-ekta-aggarwal-and-dr-kuljeet-singh-and-dr-jagdish-and-dr-vinita-kedia-and-dr-priyanshu-soni-and-dr-swati-vyas-and-dr-vijay-pali-and-dr-mahesh-kumar-agarwal-and-dr-aayush-mittal-and-dr-saroj-and-dr-vijaya-sharma-and-dr-shiv-arora-and-dr-gaurav-jalendra-and-dr-virdha-ram-and-dr-divya-bishnoi-and-dr-monika-bajiya-and-dr-prerana-choudhary-and-dr-shilpa-chahar-and-dr-sandeep-kumar-and-dr-nandlal-bharwani-and-dr-neha-and-dr-anukriti-goyal-and-dr-abhishek-kaushik-and-dr-deepanshu-agarwal-and-dr-mahendra-kumar-and-dr-krishna-kumari-and-dr-bajarang-lal-saini-and-dr-suresh-kumar-nagar-and-dr-devanshi-gupta-and-dr-kapil-dixit-and-dr-ankita-jain-and-dr-ayush-bansal-and-dr-bhuvanesh-kumar-and-dr-nikita-mittal-and-dr-milan-kumar-khatri-and-dr-rohit-kumar-soni-and-dr-ved-prakash-meghwal-and-dr-arpit-gupta-and-dr-ruchi-rao-and-dr-pradeep-chaudhary-and-dr-rajesh-kumar-kumawat-and-dr-shubham-agarwal-and-dr-naresh-kumar-paliwal-and-dr-sahaj-agarwal-and-dr-kumar-vijay-and-dr-saloni-sethi-and-dr-shabaz-ahmed-and-dr-sahil-middha-and-dr-anisha-gupta-and-dr-gaurav-bhargava-and-dr-sandeep-saini-and-dr-sachin-shyoran-and-dr-pradeep-panwar-and-dr-uka-chaudhary-and-dr-neha-sharma-and-dr-girja-nandvanshi-and-dr-balkrishna-agarwal-and-dr-bharat-kumar-sahu-and-dr-bhupendra-singh-and-dr-deepak-sharma-and-dr-harsh-gupta-and-dr-chetanya-kumar-sharma-and-dr-nikhil-tak-and-dr-rohit-bawal-and-dr-shubhangi-soora-and-dr-ankita-kharadi-and-dr-seema-meena-and-dr-shubham-arora-and-dr-suman-meghwal-and-dr-neha-chaudhary-and-dr-aditi-sharma-and-dr-ajaram-chaudhary-and-dr-saurabh-garg-union-of-india-ministry-of-health-and-family-welfare-and-state-of-rajasthan-and-neet-pg-medical-dental-admission-counseling-board-2018-and-medical-council-of-india-and-national-board-for-examinations-4115-2018</loc>
               <lastmod>2025-12-25T11:40:17.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/betty-sebastian-w-o-v-d-sebastian-the-assistant-commissioner-department-of-commercial-taxes-special-circle-iii-and-the-fast-track-team-commercial-taxes-department-special-circle-iii-and-the-kerala-agricultural-income-tax-and-sales-tax-appellate-tribunal-additional-bench-ernakulam-4-2018</loc>
               <lastmod>2025-12-25T10:00:24.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marudhar-hotels-private-limited-assistant-commissioner-of-income-u2013-tax-circle-u2013-1-jodhpur-and-commissioner-of-income-tax-u2013-1-jodhpur-5054-2013</loc>
               <lastmod>2025-12-25T09:45:20.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-jaipur-2-jaipur-assam-roller-flour-mills-ltd-88-2018</loc>
               <lastmod>2025-12-25T09:45:20.776Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1164-mum-2016-14-jasamrit-creatins-p-ltd-mumbai-ito-6-3-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5370-mum-2016-14-ito-8-2-3-mumbai-structmast-realtors-mumbai-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4618-mum-2016-14-acit-1-1-1-mumbai-deegee-orchards-p-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5776-mum-2013-14-sohanlal-m-jain-mumbai-ito-2-1-thane</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/affluence-shares-and-stocks-pvt-ltd-assistant-commissioner-of-income-tax-central-circle-2-3-20954-2017</loc>
               <lastmod>2025-12-25T09:50:19.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-pun-2016-14-shoukat-allabksha-bagwan-ichalkaranji-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2713-pun-2016-14-assistant-commissioner-of-income-tax-jath-urban-co-op-bank-ltd-sangli</loc>
               <lastmod>2025-04-13T17:42:07.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-pun-2016-14-khan-afzalhusain-mohd-saie-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:42:07.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2163-pun-2016-14-smt-sushma-naik-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T18:28:06.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-pun-2016-14-deputy-commissioner-of-income-tax-pune-m-s-trinity-developers-pune</loc>
               <lastmod>2025-04-14T15:28:08.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-pun-2016-14-sudarshan-wamanmaharaj-degloorkar-beed-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:01.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-pun-2016-14-mragnayani-properties-pvt-ltd-latur-income-tax-officer</loc>
               <lastmod>2025-04-14T18:28:07.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2790-pun-2017-14-yashwant-ganesh-kulkarni-pune-income-tax-officer-ward-3-2-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-pun-2015-14-jagatsingh-pratapsingh-jadhav-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T14:42:00.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-pun-2016-14-joshi-wadewale-shewalwadi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:00:07.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-chandi-2017-14-dcit-c-1-exemptions-chandigarh-m-s-apeejay-education-society-jalandhar</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-chandi-2016-14-gopal-mahajan-bilaspur-ito-bilaspur</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-chandi-2016-14-m-s-bassi-steels-ltd-mohali-dcit-mohali</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-pun-2016-14-mrs-vasundhara-shailesh-joshi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:00:07.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-pun-2016-14-joshi-wadewale-hadapsar-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:00:07.608Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-pun-2016-14-sanjay-shrawan-agrawal-huf-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:42:07.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-pun-2016-14-shrawan-keshavlal-agrawal-huf-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-pun-2016-14-sanjay-shrawan-agrawal-huf-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:42:07.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2625-pun-2016-14-shrawan-keshavlal-agrawal-huf-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-pun-2016-14-shrawan-keshavlal-agrawal-huf-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2620-pun-2016-14-sanjay-shrawan-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:03.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-944-pun-2015-14-deputy-commissioner-of-income-tax-shri-anil-shantilal-gandhi-nagpur</loc>
               <lastmod>2025-04-14T00:00:08.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-943-pun-2015-14-deputy-commissioner-of-income-tax-shri-anil-shantilal-gandhi-nagpur</loc>
               <lastmod>2025-04-14T00:00:08.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-chandi-2017-14-ito-mohali-sh-dalhit-singh-mohali</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-chandi-2017-14-m-s-shivek-labs-limited-chandigarh-acit-c-2-1-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-chandi-2017-14-m-s-krishan-chand-agro-pvt-ltd-sunam-addl-cit-range-sangrur</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-chandi-2016-14-hycron-electronics-dy-commissioner-of-income-tax</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-chandi-2016-14-dcit-parwanoo-m-s-hycron-electronics-solan</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-839-chandi-2017-14-dcit-sirhind-m-s-sood-plastics-pvt-ltd-rajpura</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-pun-2016-23-m-s-deluxe-tube-traders-amp-scrap-centre-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T18:28:06.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-pun-2017-23-demag-cranes-amp-components-i-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3257-del-2017-14-sahyog-foundation-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-04-30T10:07:00.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-pun-2016-14-joshi-wadewale-bhairobanala-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-pun-2016-14-joshi-wadewale-dagdusheth-ganapati-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-948-pun-2014-14-income-tax-officer-m-s-sneus-hydel-pvt-ltd-amp-r-j-shah-co-jv-pune</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-pun-2015-14-deputy-commissioner-of-income-tax-tieto-telecom-r-amp-d-services-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-pun-2017-24-nanasaheb-shankarrao-gaikwad-huf-pune-deputy-commissioner-of-income-tax-circle-2-1-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-pun-2017-24-kedar-nanasaheb-gaikwad-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-pun-2017-24-mrs-nanda-nanasaheb-gaikwad-pune-deputy-commissioner-of-income-tax-circle-2-1-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-lkw-2016-14-imtiyaaz-foundation-for-social-care-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-19T15:42:58.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-lkw-2016-14-dy-commissioner-of-income-tax-4-kanpur-smt-meenakshi-agarwal-legal-heir-of-late-shri-mukesh-kumar-agarwal-kanpur</loc>
               <lastmod>2025-04-19T15:42:59.163Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-lkw-2016-14-dy-commissioner-of-income-tax-4-kanpur-smt-meenakshi-agarwal-legal-heir-of-late-shri-mukesh-kumar-agarwal-kanpur</loc>
               <lastmod>2025-04-19T15:42:59.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-del-2014-14-m-s-trend-east-west-lpg-bottling-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T17:42:30.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2799-mum-2017-14-convergys-infoways-p-ltd-thane-ito-10-1-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5789-mum-2016-14-acit-1-2-1-mumbai-itl-tours-amp-travels-p-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-del-2015-14-ito-exemptions-dehradun-bharat-susamachar-samiti-dehradun</loc>
               <lastmod>2025-04-16T13:14:29.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4994-del-2014-14-b-b-educational-society-karnal-cit-karnal</loc>
               <lastmod>2025-04-16T13:14:29.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6834-del-2015-14-m-s-apollo-indternational-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-121-ahd-2016-16-rasranjan-food-products-pvt-ltd-ahmedabad-the-acit-circle-3-1-ahmedabad</loc>
               <lastmod>2025-04-14T02:28:06.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2099-ahd-2016-14-the-dcit-circle-3-1-1-ahmedabad-m-s-p-c-snehal-engineers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T02:28:06.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-ahd-2016-14-the-dcit-circle-1-1-2-ahmedabad-shri-bhikhubhai-nanjiabhai-padsala-ahmedabad</loc>
               <lastmod>2025-04-17T03:42:30.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-ahd-2016-14-ito-ward-3-1-2-ahmedabad-m-s-pasl-windtech-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:03.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-ahd-2016-14-the-dcit-central-circle-1-4-ahmedabad-m-s-madhav-developers-ahmedabad</loc>
               <lastmod>2025-04-13T15:42:07.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ahd-2016-14-shri-rakeshbhai-karsanbhai-patel-ahmedabad-the-jt-cit-osd-circle-5-now-dy-cit-circle-3-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:06.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3194-ahd-2014-14-m-s-maljibhai-v-desai-mehsana-the-dy-cit-mehsana-circle-mehsana</loc>
               <lastmod>2025-04-13T04:21:05.371Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-ahd-2016-14-ito-ward-2-1-4-ahmedabad-shri-kamlesh-p-modi-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:06.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1473-ahd-2014-14-smt-kunjmole-mathew-baroda-the-income-tax-officer-ward-8-3-baroda</loc>
               <lastmod>2025-04-13T09:28:00.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-ind-2017-14-m-s-oson-construction-pvt-ltd-indore-the-pr-cit-1-indore</loc>
               <lastmod>2025-04-13T01:14:10.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-ind-2016-14-the-acit-3-1-indore-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-i-ltd-indore</loc>
               <lastmod>2025-04-13T01:14:10.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-ind-2016-14-m-s-sez-indore-limted-indore-the-dcit-circle-3-1-indore</loc>
               <lastmod>2025-04-13T01:14:11.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-jab-2017-14-ranjeet-shivhare-betul-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-19T12:57:23.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-jab-2017-14-ranjeet-shivhare-betul-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-19T12:57:23.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-jab-2016-14-jila-sahakari-bank-marydit-jabalpur-income-tax-officer-ward1-2</loc>
               <lastmod>2025-04-19T12:57:22.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-jab-2017-14-ranjeet-shivhare-betul-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-19T12:57:23.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-jab-2018-14-smt-vidyottama-devi-satna-income-tax-officer-ward-satna-satna</loc>
               <lastmod>2025-04-19T12:57:22.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6309-mum-2016-14-saba-simran-khan-mumbai-acit-20-3-mumbai</loc>
               <lastmod>2025-04-12T04:49:09.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1140-mum-2016-14-international-synthfabs-p-ltd-mumbai-acit-6-3-palghar-palghar</loc>
               <lastmod>2025-04-12T04:49:08.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5343-mum-2016-14-ito-exemption-2-1-mumbai-mumbai-manghnani-charitable-trust-mumbai</loc>
               <lastmod>2025-04-12T04:49:10.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3198-mum-2015-14-mumbai-district-central-co-op-bank-ltd-mumbai-cit-1-1-mumbai</loc>
               <lastmod>2025-04-12T04:56:00.540Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4589-mum-2016-14-satish-b-raheja-mumbai-ito-it-2-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-mum-2011-14-bfil-finance-limited-formerly-itc-bhadrachalam-finance-amp-investments-ltd-mumbai-i-t-o-1-1-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-pun-2017-14-ajinkya-electromelt-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1366-pun-2014-14-umesh-dhondiram-shinde-kolhapur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-pun-2014-14-umesh-dhondiram-shinde-kolhapur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-pun-2013-14-eaton-fluid-power-ltd-pune-acit-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-pun-2017-14-income-tax-officer-umesh-u-pardeshi-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-pun-2016-14-shailesh-mahadev-joshi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2942-ahd-2015-14-esthetic-finvest-private-limited-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-202-ahd-2016-24-the-ito-ward-8-vapi-shri-tayab-yunus-barudgar-vapi</loc>
               <lastmod>2025-05-21T09:58:40.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3245-ahd-2015-14-the-ito-vapi-ward-1-vapi-shri-amit-kiritkumar-shah-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3006-ahd-2015-14-the-ito-ward-3-3-4-surat-shri-sumit-rameshbhai-bodra-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3294-ahd-2015-14-asstt-commissioner-of-income-tax-vapi-circle-vapi-vapi-m-s-vapi-weste-and-effuent-management-co-ltd-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-ahd-2015-14-acit-vapi-vapi-weate-amp-effiluent-management-company-ltd-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-ahd-2014-14-alliance-infrastructure-company-surat-the-dy-cit-circle-3-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-asr-2016-14-m-s-pms-diesels-phagwara-addl-commissioner-of-income-tax-phagwara</loc>
               <lastmod>2025-04-13T21:56:01.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-asr-2017-14-the-income-tax-officer-exemption-jalandhar-k-m-v-collegiate-sr-sec-school-jalandhar</loc>
               <lastmod>2025-04-14T03:07:00.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-asr-2017-14-dcit-circle-4-jalandhar-m-s-lally-motors-pvt-ltd-jalandhar</loc>
               <lastmod>2025-04-14T03:00:05.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-asr-2016-14-sh-manoranjan-kalia-jalandhar-the-assistant-commissioner-of-income-tax-iii-jalandhar</loc>
               <lastmod>2025-04-17T07:00:45.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-asr-2016-14-income-tax-officer-exemptions-jalandhar-dr-shyam-lal-thapar-nursing-home-moga</loc>
               <lastmod>2025-04-17T07:00:46.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-asr-2017-14-income-tax-officeer-ward-2-2-jammu-m-s-nikhil-infra-tech-ltd-delhi</loc>
               <lastmod>2025-04-17T07:00:45.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-ahd-2014-14-alidhara-textool-engineers-pvt-ltd-surat-the-acit-circle-1-surat</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-kol-2017-14-smt-nupur-joshi-kolkata-ito-ward-44-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T23:07:02.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-52-viz-2017-24-dcit-circle-2-1-vijayawada-sri-raghavendra-lorry-service-vijayawada</loc>
               <lastmod>2022-04-07T06:20:51.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-ahd-2016-14-shreyansh-corporation-surat-the-income-tax-officer-osd-1-range-2-surat</loc>
               <lastmod>2022-04-07T06:24:54.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-del-2017-14-nissin-brake-india-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2025-04-21T23:50:39.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5971-del-2014-14-zte-telecom-india-pvt-ltd-gurgaon-acit-gurgaon</loc>
               <lastmod>2025-04-21T23:50:39.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2069-kol-2016-14-acit-circle-2-1-kolkata-kolkata-dpsc-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:28:01.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-del-2012-14-m-s-kaveri-infrastructure-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T17:49:29.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-kol-2015-14-m-s-vodafone-east-ltd-kolkata-cit-kolkata-3-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:07:04.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-del-2016-14-shri-rajendra-aggarwal-new-delhi-cit-a-new-delhi</loc>
               <lastmod>2025-04-20T19:57:22.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4683-del-2017-14-jonson-tapes-ltd-new-delhi-ito-ward-13-4-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7568-del-2017-14-r-s-jewellers-new-delhi-ito-ward-53-5-new-delhi</loc>
               <lastmod>2025-04-20T20:01:15.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-rjt-2016-14-maahi-milk-producer-co-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-cir-1-2-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:03.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-rjt-2015-14-the-assistant-commr-of-income-tax-cen-circle-2-rajkot-gujarat-m-s-p-p-realities-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-rjt-2014-14-the-ito-ward-2-4-rajkot-gujarat-shri-daxay-champaklal-makhecha-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.782Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4389-del-2014-14-m-s-ravina-amp-associates-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:16.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-del-2010-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:18.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1637-kol-2016-14-acit-circle-31-kolkata-kolkata-sri-umang-goenka-kolkata</loc>
               <lastmod>2025-04-16T01:56:22.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-rjt-2016-14-smt-madhuben-ashokkumar-chhatra-rajkot-gujarat-the-income-tax-officer-ward-3-1-rajkot-gujarat</loc>
               <lastmod>2025-04-20T10:01:21.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-kol-2017-14-rupam-jewellers-purba-medinipur-acit-circle-27-1-haldia-haldia</loc>
               <lastmod>2025-04-21T11:43:31.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-lkw-2016-24-m-s-j-k-synthetics-ltd-kanpur-astt-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-21T18:36:49.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4856-del-2016-14-dcit-dehradun-sh-parvinder-singh-kochar-dehradun</loc>
               <lastmod>2025-04-18T09:42:52.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-lkw-2016-14-u-p-cooperative-sugar-factories-federation-ltd-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T16:15:01.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-lkw-2016-14-amitabh-virendra-asthana-bareilly-income-tax-officer-1-1-bareilly</loc>
               <lastmod>2025-04-19T16:15:00.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-776-lkw-2017-14-m-s-homera-tanning-industries-private-limited-kanpur-dy-commissioner-of-income-tax-6-kanpur</loc>
               <lastmod>2025-04-19T16:15:03.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-lkw-2017-14-ram-krishna-khandelwal-bareilly-income-tax-officer-bareilly</loc>
               <lastmod>2025-04-19T16:15:03.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-ahd-2016-14-the-dy-cit-central-circle-1-baroda-shri-sureshbhai-j-shah-baroda</loc>
               <lastmod>2025-04-13T05:14:00.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-ahd-2016-14-ulhas-securities-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-4-ahmedabad</loc>
               <lastmod>2025-04-13T05:14:00.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-ahd-2014-14-shri-deepak-madanlal-maliwal-ahmedabad-the-income-tax-officer-ward-12-4-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-ahd-2015-14-m-s-shiv-construction-co-baroda-the-acit-circle-5-baroda</loc>
               <lastmod>2025-04-13T04:28:00.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-ahd-2016-14-aflon-engineering-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-81-ahd-2016-16-the-ito-ward-4-3-ahmedabad-shri-kamlesh-p-modi-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:06.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-kol-2013-14-d-c-i-t-cir-8-kolkata-kolkata-m-s-shree-krishna-fodder-mills-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T03:35:03.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-kol-2017-14-d-c-i-t-circle-12-1-kolkata-kolkata-m-s-maco-corporation-india-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T03:35:03.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-47-kol-2016-16-sri-tara-chand-mahipal-kolkata-d-c-i-t-circle-44-kolkata</loc>
               <lastmod>2025-04-21T05:22:29.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ahd-2016-14-pragati-sahakari-bank-ltd-baroda-the-dy-cit-circle-1-2-baroda</loc>
               <lastmod>2025-04-13T09:28:01.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-ahd-2017-14-shreyansh-corporation-surat-the-income-tax-officer-ward-1-2-4-surat</loc>
               <lastmod>2025-04-13T16:07:03.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-ahd-2016-14-shri-mohanbhai-d-patel-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2025-04-13T16:07:03.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-rjt-2016-14-the-dy-commr-of-income-tax-tds-circle-rajkot-gujarat-maahi-milk-producer-co-ltd-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:03.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6671-del-2017-14-narendra-singh-delhi-ito-ward-60-5-new-delhi</loc>
               <lastmod>2025-04-18T18:57:02.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-del-2016-14-canara-bank-gurgaon-main-branch-gurgaon-dcit-gurgaon</loc>
               <lastmod>2025-04-19T11:22:01.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-bang-2017-14-doddaballapur-industries-association-doddaballapur-commissioner-of-income-tax-e-bangalore</loc>
               <lastmod>2025-04-16T20:07:35.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6155-mum-2012-14-murti-gopani-mumbai-dcit-17-1-mumbai</loc>
               <lastmod>2025-04-19T17:49:54.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5793-mum-2016-14-tata-teleservices-maharashtra-ltd-navi-mumbai-dcit-cir-7-3-mumbai</loc>
               <lastmod>2025-04-19T12:43:24.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-mum-2018-14-sodexo-svc-india-private-limited-mumbai-deputy-commissioner-of-income-tax-tds-2-2-mumbai</loc>
               <lastmod>2025-04-19T12:50:21.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1026-hyd-2017-14-pallempati-kirana-kumari-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-04-19T07:57:02.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1666-hyd-2017-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-mylan-laboratories-limited-being-the-amalgamated-company-of-astrix-laboratories-limited-hyderabad</loc>
               <lastmod>2025-04-19T09:28:51.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-del-2016-14-m-s-globerian-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:28:34.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4951-del-2017-14-rakesh-chandra-new-delhi-ito-ward-53-1-new-delhi</loc>
               <lastmod>2025-04-16T16:35:31.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5948-del-2017-14-praveen-kumar-goel-new-delhi-acit-central-circle-28-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6386-del-2017-14-ishanam-malviya-noida-ito-ward-1-5-noida</loc>
               <lastmod>2025-04-16T16:35:32.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-bang-2018-14-shri-piyoosh-madan-baldota-bangalore-income-tax-officer-ward-7-2-4-bangalore</loc>
               <lastmod>2025-04-20T13:29:09.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2518-bang-2017-14-sri-jayakumar-reddy-bangalore-income-tax-officer-ward-6-2-bangalore</loc>
               <lastmod>2025-04-20T17:29:20.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-bang-2017-14-assistant-commissioner-of-income-tax-circle-3-1-1-bangalore-m-s-first-american-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-20T17:36:12.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-bang-2017-14-deputy-commissioner-of-income-tax-circle-6-1-2-bengaluru-m-s-subramanya-construtions-amp-development-company-ltd-bengaluru</loc>
               <lastmod>2025-04-20T17:36:13.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-chandi-2017-14-hem-dass-mandi-income-tax-officer-bilaspur</loc>
               <lastmod>2025-04-20T13:22:10.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-hyd-2016-14-cordys-software-india-pvt-ltd-now-merged-with-open-text-corpn-india-p-ltd-hyderabad-dcit-cir-1-2-hyd-hyderabad</loc>
               <lastmod>2025-04-22T01:50:36.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-hyd-2015-14-dcit-circle-3-1-hyd-hyderabad-rasa-agrotech-pvt-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-22T01:50:33.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-del-2013-14-m-s-samsung-electronics-co-ltd-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-21T15:01:42.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-kol-2017-14-ito-ward-27-2-haldia-haldia-sri-sabyasachi-pradhan-purba-medinipur</loc>
               <lastmod>2025-04-21T15:57:30.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-kol-2017-14-ito-ward-27-2-haldia-haldia-sri-girish-chandra-raut-purba-medinipur</loc>
               <lastmod>2025-04-21T15:57:30.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4904-del-2017-14-manoj-kumar-delhi-ito-ward-28-4-new-delhi</loc>
               <lastmod>2025-04-21T22:50:34.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-kol-2016-14-m-s-sanwaria-investment-consultants-pvt-ltd-kolkata-ito-ward-2-1-kolkata-kolkata</loc>
               <lastmod>2025-04-13T18:49:04.650Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4959-del-2017-14-gurvir-kaur-sran-new-delhi-dcit-central-circle-4-new-delhi</loc>
               <lastmod>2025-04-15T13:56:32.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5930-del-2017-14-rattan-dev-sadh-new-delhi-acit-circle-30-1-new-delhi</loc>
               <lastmod>2025-04-15T13:56:32.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5839-mum-2015-14-dcit-13-3-1-mumbai-raghuleela-builders-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T09:42:30.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4756-mum-2016-14-hitesh-h-shah-mumbai-ito-13-2-4-mumbai</loc>
               <lastmod>2025-04-16T09:49:32.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4911-del-2015-14-apparel-export-promotion-council-new-delhi-dcit-e-new-delhi</loc>
               <lastmod>2025-04-18T10:49:52.744Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-del-2011-14-addl-cit-ghaziabad-m-s-spice-enfotainment-ltd-noida</loc>
               <lastmod>2025-04-18T10:49:53.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-56-del-2011-23-m-s-spice-enfotainment-ltd-noida-addl-cit-ghaziabad</loc>
               <lastmod>2025-04-18T10:49:53.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-ind-2014-16-shri-kailash-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:01.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4921-mum-2015-14-madhu-narpat-mehta-mumbai-acit-cen-cir-23-old-mumbai</loc>
               <lastmod>2025-04-17T08:07:38.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-149-bang-2016-24-deputy-commissioner-of-income-tax-bangalore-sri-gali-janrdhan-reddy-bangalore</loc>
               <lastmod>2025-04-17T12:01:29.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-bang-2017-14-m-s-rajesh-exports-ltd-bangalore-the-deputy-commissioner-of-income-tax-circle-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-del-2017-14-rmp-holding-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1940-ahd-2016-14-ito-ward-5-2-5-ahmedabad-shri-pritesh-d-shah-huf-ahmedabad</loc>
               <lastmod>2025-04-21T07:57:26.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1941-ahd-2016-14-the-dy-commissioner-of-income-tax-exemptions-circle-1-ahmedabad-adharshila-education-amp-charitable-trust-gandhinagar</loc>
               <lastmod>2025-04-21T07:57:26.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2671-ahd-2014-14-torrent-pharmaceuticals-ltd-ahmedabad-the-dy-cit-tds-circle-ahmedabad</loc>
               <lastmod>2025-04-21T11:43:31.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ahd-2012-14-m-s-rasna-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:04.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4271-del-2017-14-kamlesh-kumar-sharma-new-delhi-ito-ward-51-5-new-delhi</loc>
               <lastmod>2025-04-18T12:15:24.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-mum-2016-16-late-shri-jagjit-singh-bajaj-mumbai-dcit-19-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-lkw-2016-14-ashok-kumar-gupta-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-16T08:07:27.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-229-kol-2017-24-ito-ward-1-1-burdwan-burdwan-sri-swapan-adhikary-burdwan</loc>
               <lastmod>2025-04-19T14:57:10.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-pat-2017-14-ashok-kr-jha-patna-ito-ward-4-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pat-2018-14-amarnath-prasad-muzaffarpur-ito-ward-1-muzaffarpur</loc>
               <lastmod>2025-04-20T03:50:07.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-pat-2016-14-acit-central-circle-2-patna-shri-brijnandan-prasad-patna</loc>
               <lastmod>2025-04-20T03:50:07.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-pat-2017-14-rajeev-ranjan-nalanda-i-t-o-ward-2-3-biharsharif</loc>
               <lastmod>2025-04-20T03:50:07.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-pat-2017-14-messers-ashoka-auto-enterprises-patna-acit-circle-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-pat-2017-14-kailash-bihari-pathak-buxar-ito-ward-2-arrah</loc>
               <lastmod>2025-04-20T03:50:08.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-pat-2017-14-acit-central-circle-1-patna-m-s-indo-asian-mineral-amp-allied-product-industries-patna</loc>
               <lastmod>2025-04-20T03:50:08.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-pat-2017-14-dr-naresh-kumar-bhimsaria-patna-ito-ward-1-1-patna</loc>
               <lastmod>2025-04-20T03:50:10.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-pat-2017-14-dr-naresh-kumar-bhimsaria-patna-ito-ward-1-1-patna</loc>
               <lastmod>2025-04-20T03:50:10.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pat-2017-14-amitesh-ranjan-patna-i-t-o-ward-4-1-patna</loc>
               <lastmod>2025-04-20T03:50:10.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pat-2016-14-garib-vikas-sewa-samiti-c-i-t-exemption</loc>
               <lastmod>2025-04-20T03:50:11.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5102-del-2014-14-security-printing-amp-minting-corporation-of-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T22:07:26.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4711-del-2016-14-puran-associates-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T22:07:27.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5135-del-2016-14-m-s-sanskar-shiksha-samiti-sonepat-cit-e-chandigarh</loc>
               <lastmod>2025-04-15T22:07:27.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3320-del-2015-14-m-s-oxigen-services-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T20:42:25.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3318-del-2015-14-m-s-oxigen-services-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T20:42:25.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3048-del-2013-14-dcit-new-delhi-m-s-tilak-exports-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5512-del-2014-14-dcit-new-delhi-sh-madhur-mittal-new-delhi</loc>
               <lastmod>2022-09-28T04:30:08.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5513-del-2014-14-dcit-new-delhi-sh-sumit-mittal-new-delhi</loc>
               <lastmod>2022-09-28T04:30:08.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-lkw-2017-14-income-tax-officer-1-2-bareilly-shri-om-prakash-l-h-late-smt-jhammo-devi-bareilly</loc>
               <lastmod>2025-04-16T08:14:27.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-hyd-2017-14-kiran-industries-karimnagar-income-tax-officer-ward-1-karimnagar</loc>
               <lastmod>2025-04-19T09:00:50.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-hyd-2011-14-mr-p-narasimha-reddy-r-r-dist-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-19T09:00:49.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1712-hyd-2017-14-sew-infrastructure-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-2-hyderabad</loc>
               <lastmod>2025-04-19T07:35:56.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6059-del-2017-14-sushil-kumar-jain-delhi-ito-ward-46-1-new-delhi</loc>
               <lastmod>2025-04-21T21:43:42.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3313-ahd-2016-14-aakash-oil-field-services-pvt-ltd-ahmedabad-the-deputy-commissioner-of-income-tax-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-04-21T16:08:42.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3628-mum-2017-14-dcit-4-3-2-mumbai-sunrise-metallic-india-p-ld-mumbai</loc>
               <lastmod>2025-04-18T22:08:12.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2469-mum-2012-14-ito-2-2-1-mumbai-mahindra-engineering-services-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:01:12.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3542-mum-2016-14-urvashi-industries-mumbai-asst-cit-cir-4-thane</loc>
               <lastmod>2025-04-18T22:49:55.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6707-mum-2016-14-f-racek-amp-co-p-ltd-mumbai-dcit-4-2-2-mumbai</loc>
               <lastmod>2025-04-18T22:49:55.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-mum-2015-14-balraj-prakashcand-bansal-mumbai-dcit-22-2-navi-mumbai</loc>
               <lastmod>2025-04-16T09:35:28.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4430-mum-2013-14-dcit-cen-cir-18-amp-19-mumbai-naresh-b-vora-mumbai</loc>
               <lastmod>2025-04-16T09:35:28.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3559-mum-2013-14-dcit-1-2-mumbai-maharashtra-state-elctricity-board-mumbai</loc>
               <lastmod>2025-04-16T09:35:29.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-ind-2016-14-m-s-vajdi-education-society-indore-the-ito-exemption-indore</loc>
               <lastmod>2025-04-12T22:00:07.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1679-ahd-2016-14-shri-alkesh-laxmanbhai-patel-ahmedabad-the-dy-cit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:01.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-182-chny-2017-23-a-thirumagal-tirunelveli-dcit-circle-1-tirunelveli</loc>
               <lastmod>2025-04-12T18:28:05.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-del-2016-14-shri-manoj-kumar-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-18T18:50:13.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3948-del-2016-14-m-s-uday-edible-products-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:07:52.565Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-hyd-2017-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-med-plus-health-services-private-limited-hyderabad</loc>
               <lastmod>2025-04-14T20:42:01.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2265-ahd-2016-14-dy-commissioner-of-income-tax-international-taxation-1-ahmedabad-m-s-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:06.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2247-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-adani-power-maharashtra-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2253-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-karnavati-aviation-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2244-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-adani-power-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1950-del-2014-14-dcit-new-delhi-m-s-vodafone-essar-digilink-ltd-new-delhi</loc>
               <lastmod>2025-04-18T19:42:59.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-chny-2018-23-ranads-fashions-p-ltd-chennai-dcit-corporate-circle-5-1-chennai</loc>
               <lastmod>2025-04-12T10:14:08.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-kol-2016-14-sri-souvik-dutta-gupta-hooghly-ito-wd-2-2-hooghly-hooghly</loc>
               <lastmod>2025-04-19T15:15:06.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2390-kol-2016-14-m-s-madura-stones-pvt-ltd-kolkata-ito-ward-9-1-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:15:07.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3782-mum-2017-14-triveni-realities-mumbai-acit-cc-2-mumbai</loc>
               <lastmod>2025-04-19T23:56:59.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1838-pun-2016-14-natwaria-shrilal-lasaria-pune-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:09.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3513-ahd-2016-14-m-s-iot-anwesha-engineering-amp-construction-ltd-vadodara-the-asstt-commissioner-of-income-tax-circel-1-1-2-vadodara</loc>
               <lastmod>2025-04-21T12:09:24.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6221-del-2016-14-sh-neeraj-kumar-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T12:50:06.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1832-del-2017-14-sunil-kumar-jain-hisar-ito-hisar</loc>
               <lastmod>2025-04-18T12:43:03.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5399-del-2016-14-smt-kaushalya-devi-fatehabad-ito-fatehabad</loc>
               <lastmod>2025-04-18T12:50:05.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-02-agr-2018-24-dy-cit-circle-iii-gwalior-sh-ghansham-rathore-gwalior</loc>
               <lastmod>2024-10-09T22:27:48.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-agr-2016-24-ito-ward-3-1-etah-narendra-kumar-gupta-etah</loc>
               <lastmod>2024-10-09T22:27:48.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-kol-2016-14-shikha-chakraborty-kolkata-ito-ward-33-2-kolkata-kolkata</loc>
               <lastmod>2024-10-10T00:03:59.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1618-del-2012-14-ito-new-delhi-m-s-tectura-infotech-pvt-ltd-new-delhi</loc>
               <lastmod>2024-10-10T00:07:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-kol-2017-14-mangilal-sethia-uttar-dinajpur-ito-ward-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2024-10-10T00:03:59.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2282-mum-2012-14-addl-cit-8-2-mumbai-summit-securities-ltd-formerly-known-as-kec-infrastructure-ltd-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5339-mum-2016-14-kantilal-m-patel-mumbai-ito-32-2-2-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-mum-2017-14-jaimalhar-sahyadri-nagri-sahakari-patpedhi-maryadit-mumbai-ito-18-1-5-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-mum-2016-14-suresh-mohan-kanwar-mumbai-asst-cit-cen-cir-20-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-mum-2016-14-samita-suresh-kanwar-mumbai-asst-cit-cen-cir-20-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5953-mum-2016-14-pratham-telecom-india-p-ltd-mumbai-dcit-cir-13-1-2-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pat-2015-14-trishul-hi-tech-industries-dcit</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-pat-2017-14-sri-ram-hanuman-mandal-muzaffarpur-c-i-t-exemption-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-pat-2017-14-sai-engicon-and-construction-pvt-ltd-patna-acit-circle-2-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-pat-2017-14-sri-ajit-kumar-patna-acit-circle-4-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-pat-2015-14-dcit-m-s-sudhir-kr-singh</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-pat-2015-14-jamia-slafia-educational-society-c-i-t</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-pat-2016-14-nurture-cit-exemptions</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pat-2016-14-the-managing-director-director-of-income-tax-i-amp-ci</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-760-ind-2014-14-m-s-m-p-audhyogik-kendra-vikas-nigam-indore-the-dcit-3-1-indore</loc>
               <lastmod>2024-10-10T00:07:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-bang-2016-14-assistant-commissioner-of-income-tax-bangalore-m-s-reametrix-india-pvt-ltd-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-bang-2018-14-mr-m-ramesh-chikkaballapur-income-tax-officer-ward-1-chikkaballapur</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-agr-2013-14-sh-nanoomal-gupta-hathras-a-c-i-t-central-circle-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-agr-2017-14-kamal-kumar-agarwal-agra-ito-ward1-2-1-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-agr-2014-14-m-s-ashoka-auto-sales-ltd-agra-acit-4-1-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-agr-2015-14-acit-2-1-1-agra-m-s-pee-cee-soap-amp-chemicals-p-ltd-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-agr-2015-14-m-s-shri-siddheshwar-engineers-india-p-ltd-etawah-acit-5-firozabad</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-agr-2016-14-m-s-sri-siddeshwar-engineers-india-p-ltd-etawah-dcit5-firozabad</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-agr-2017-14-dr-gyanendra-goel-foundation-mathura-cit-exmp-lucknow</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ctk-2017-14-ocp-india-private-limited-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-coch-2017-14-the-ito-ward-2-4-kozhikkode-kozhikkode-m-s-the-thariidoe-service-co-op-bank-ltd-wayanad</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-chny-2017-14-bharani-hospital-private-limited-chennai-ito-corporate-ward-1-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-chny-2016-14-value-source-technologies-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-chny-2017-14-parry-agro-industries-limited-chennai-dcit-corporate-circle-5-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-chny-2016-14-late-shri-mohammed-gouse-usman-chennai-ito-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-chny-2006-14-mr-hari-poddar-amp-others-legal-heirs-of-late-smt-pratibha-poddar-erode-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-chny-2017-14-sohanraj-praveen-kumar-chennai-dcit-non-corporate-circle-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-chny-2017-14-avoor-hafeerur-rahman-gudiyatham-acit-circle-1-vellore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-chny-2017-14-acit-corporate-circle-1-madurai-jayalakshmi-textiles-pvt-ltd-aruppukottai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-chny-2016-14-dcit-chennai-sivagami-holdings-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2775-chny-2016-14-st-george-church-chennai-addl-cit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-chny-2017-14-ito-ward-2-4-salem-kk-142-pottaneri-paccs-salem</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1446-chny-2015-14-dcit-chennai-banyan-consultancy-services-p-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2535-chny-2017-14-acit-corporate-circle-5-3-chennai-photon-infotech-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-chny-2017-14-dcit-chennai-pace-builders-madras-p-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-chny-2017-14-vrone-energy-pvt-ltd-chennai-dcit-corporate-circle-3-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2373-chny-2017-14-parry-agro-industries-limited-chennai-dcit-corporate-circle-5-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-chny-2016-14-acit-madurai-j-k-fenner-india-ltd-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-806-chny-2017-14-maniga-jewellery-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2327-chny-2017-14-ito-ward-1-4-salem-s-681-chinnathirupathi-pacb-limited-salem</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-chny-2017-14-acit-corporate-circle-1-madurai-j-k-fenner-india-ltd-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1846-chny-2017-14-j-k-fenner-india-limited-madurai-acit-corporate-circle-1-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-chny-2016-14-acit-madurai-j-k-fenner-india-ltd-madurai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-chny-2016-14-j-k-fenner-india-limited-chennai-jcit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-chny-2017-14-arihanth-nitco-park-owners-association-chennai-acit-cpc-bangalore</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2867-chny-2017-14-r-gowrishanker-chennai-dcit-corporate-circle-5-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-chny-2017-14-megatrends-inc-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-chny-2015-14-everonn-education-limited-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1883-chny-2016-14-the-agri-horticultural-society-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1917-chny-2015-14-dcit-chennai-indian-potash-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-chny-2016-14-k-c-palanisamy-coimbatore-dcit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1740-chny-2013-14-ito-chennai-b-kailasam-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-chny-2017-14-the-salem-dt-co-op-milk-producers-union-ltd-salem-acit-salem</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-chny-2015-14-the-salem-dt-co-op-milk-producers-union-ltd-salem-acit-salem</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-bang-2017-14-sri-jai-jagadish-bangalore-deputy-commissioner-of-income-tax-circle-4-3-1-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-hyd-2017-14-sasya-associates-kurnool-income-tax-officer-ward-1-kurnool</loc>
               <lastmod>2025-04-19T09:21:48.669Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-pun-2017-14-aliasgar-inayathusein-bohari-dhule-income-tax-officer-dhule</loc>
               <lastmod>2025-04-14T00:00:08.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-chandi-2017-14-m-s-zenith-international-baddi-dcit-circle-parwanoo</loc>
               <lastmod>2025-04-17T21:49:42.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-chandi-2017-14-m-s-e-g-pharmaceuticals-solan-dcit-circle-parwanoo</loc>
               <lastmod>2025-04-17T21:49:42.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-chandi-2017-14-m-s-shrishti-technology-baddi-dcit-circle-parwanoo</loc>
               <lastmod>2025-04-17T21:49:43.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-hyd-2016-14-narasimha-reddy-koduru-hyd-hyderabad-ito-ward-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:35:04.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4662-del-2017-14-charan-kamal-singh-new-delhi-acit-circle-56-1-new-delhi</loc>
               <lastmod>2025-04-15T16:14:20.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2961-del-2017-14-acit-dehradun-m-s-slo-automobiles-pvt-ltd-dehradun</loc>
               <lastmod>2025-04-15T16:14:20.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-388-del-2014-23-vishesh-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4623-del-2014-14-ito-kashipur-sh-anil-kumar-mittal-kashipur</loc>
               <lastmod>2025-04-18T05:21:42.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-ahd-2014-14-kumar-consumers-services-ltd-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
               <lastmod>2025-04-14T02:35:05.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1208-bang-2014-14-m-s-i2-technolgoies-software-pvt-ltd-bangalore-commissioner-of-income-tax-appeals-iv-bangalore</loc>
               <lastmod>2025-04-16T20:07:33.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-kol-2015-14-mr-nemai-chandra-paul-hooghly-i-t-o-ward-39-2-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:01:08.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-pun-2014-14-income-tax-officer-shri-vijayraj-uttamchand-mundada-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-pun-2015-14-rajmal-lakhichand-jewellers-pvt-ltd-jalgaon-deputy-commissioner-of-income-tax-jalgaon</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-pun-2016-14-tetra-pak-india-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ghodawat-energy-i-pvt-ltd-kolhapur</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-pun-2017-14-deputy-commissioner-of-income-tax-pune-foseco-india-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-pun-2016-14-annapurna-cotex-private-ltd-aurangabad-pr-commissioner-of-income-tax-1</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1211-pun-2015-14-gajendra-d-pawar-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-pun-2012-14-acit-cir-ii-aurangabad-aurangabad-shri-bajaj-jugalkishor-girdharilal-beed</loc>
               <lastmod>2025-06-05T13:57:13.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-pun-2012-14-acit-cir-ii-aurangabad-aurangabad-shri-bajaj-murlidhar-girdharilal-beed</loc>
               <lastmod>2025-06-05T13:57:13.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-pun-2017-24-mercedes-benz-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-pun-2018-23-shri-anand-co-op-bank-ltd-pune-assistant-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-06-05T13:57:13.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-del-2016-14-ch-naresh-yadav-charitable-trust-ghaziabad-cit-exemptions-lucknow</loc>
               <lastmod>2025-04-16T15:14:38.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3983-del-2016-14-jcit-osd-new-delhi-m-s-rimjhim-ispat-ltd-uttar-pradesh</loc>
               <lastmod>2025-04-16T15:14:38.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4868-del-2015-14-m-s-anglican-church-welfare-association-gurgaon-cit-e-chandigarh</loc>
               <lastmod>2025-04-16T15:14:38.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6598-del-2014-14-acit-new-delhi-m-s-pepsico-india-holdings-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:21:27.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-bang-2018-14-mr-m-ramesh-chikkaballapur-income-tax-officer-ward-1-chikkaballapur-chikkaballapur</loc>
               <lastmod>2025-04-20T13:43:08.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-bang-2018-14-sri-k-kishore-kumar-bengaluru-deputy-commissioner-of-income-tax-circle-5-2-1-bengaluru</loc>
               <lastmod>2025-04-20T13:43:09.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2797-bang-2017-14-smt-vishalakshi-devi-bengaluru-income-tax-officer-ward-6-4-bengaluru</loc>
               <lastmod>2025-04-20T13:29:08.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2796-bang-2017-14-smt-vishalakshi-devi-bengaluru-income-tax-officer-ward-6-4-bengaluru</loc>
               <lastmod>2025-04-20T13:29:08.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-bang-2017-14-income-tax-officer-ward-5-2-4-bangalore-m-s-the-karnataka-state-apex-bank-employee-co-operative-society-ltd-bangalore</loc>
               <lastmod>2025-04-20T13:29:08.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2918-bang-2017-14-shakar-t-yalamali-gadag-income-tax-officer-ward-2-gadag</loc>
               <lastmod>2025-04-20T13:43:07.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2916-bang-2017-14-anup-shankar-yelamali-gadag-income-tax-officer-ward-2-gadag</loc>
               <lastmod>2025-04-20T13:43:07.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-281-chny-2017-24-s-natarajan-chennai-dcit-dindigul</loc>
               <lastmod>2025-04-12T06:28:02.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-386-chny-2017-24-m-s-nani-agro-foods-pvt-ltd-erode-acit-coimbatore</loc>
               <lastmod>2025-04-12T06:14:05.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-274-chny-2017-24-acit-chennai-titan-company-limited-hosur</loc>
               <lastmod>2025-04-12T06:49:08.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5777-mum-2014-14-kashish-park-realtors-thane-ito-wd-1-3-thane</loc>
               <lastmod>2025-04-14T14:28:01.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-bang-2018-14-manish-kumar-jain-bangalore-the-income-tax-officer-ward-5-2-2-bangalore</loc>
               <lastmod>2025-04-20T13:36:07.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-bang-2017-14-regulus-infrastructure-management-consultancy-pvt-ltd-bangalore-income-tax-officer-ward-5-1-4-bangalore</loc>
               <lastmod>2025-04-20T17:43:20.055Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-ahd-2015-14-hoec-bordahl-india-limited-baroda-the-acit-circle-1-2-new-circle-1-1-2-baroda</loc>
               <lastmod>2025-04-21T10:36:24.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-ahd-2017-14-jekson-machinery-private-limited-ahmedabad-the-deputy-commissioner-of-income-tax-ahmedabad</loc>
               <lastmod>2025-04-21T09:22:35.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-ahd-2016-14-the-dy-commissioner-of-income-tax-gandhinagar-circle-gandhinagar-m-s-sardar-sarovar-narmada-nigam-ltd-gandhinagar</loc>
               <lastmod>2025-04-21T11:01:34.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-mum-2017-14-tata-steel-ltd-mumbai-ito-it-4-1-2-mumbai</loc>
               <lastmod>2025-04-14T14:21:01.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-kol-2015-14-dilip-kumar-saha-purba-medinipur-acit-cir-27-haldia-purba-medinipur</loc>
               <lastmod>2025-04-14T13:49:06.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2388-kol-2017-14-m-s-biswajit-samanta-trust-howrah-ito-ward-46-2-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-460-kol-2017-14-seraphim-school-hooghly-ito-ward-1-3-hoogly-hooghly</loc>
               <lastmod>2025-04-14T13:49:07.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4982-mum-2016-14-ito-20-2-1-mumbai-mumbai-agnishaman-dal-sahakari-patpedhi-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-mum-2016-14-bhupati-investments-amp-finance-p-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6782-mum-2017-14-bharav-tube-india-mumbai-income-tax-officer-19-1-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6527-mum-2017-14-vishal-tube-industries-mumbai-income-tax-officer-19-3-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6703-mum-2016-14-v-tex-wvg-amp-mfg-mills-ltd-mumbai-dcit-4-3-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6308-mum-2016-14-vimal-kumar-rathi-mumbai-ito-21-2-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-mum-2017-14-brighstar-infrastructure-p-ltd-mumbai-pr-cit-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3737-mum-2016-14-nyka-steels-p-ltd-mumbai-acit-panvel-panvel</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3400-mum-2016-14-asst-cit-16-3-mumbai-wadia-ghandy-amp-co-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1201-mum-2016-14-rosy-blue-securities-p-ltd-mumbai-asst-cit-cen-cir-46-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-del-2015-14-dcit-e-new-delhi-m-s-shri-ram-scientific-and-industrial-reserach-foundation-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2414-del-2015-14-mr-pravin-juneja-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5838-del-2014-14-acit-new-delhi-smt-sudha-nagar-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6093-del-2017-14-rockwell-automation-india-pvt-ltd-new-delhi-acit-circle-21-2-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5822-del-2010-14-transocean-offshore-deepwater-drilling-inc-mumbai-addl-dit-dehradun</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1012-del-2014-14-sh-vikas-gutgutia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-del-2014-14-lummus-technology-heat-transfer-bv-gurgaon-addl-dit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4817-del-2015-14-m-s-global-capital-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6065-mum-2016-14-ram-nitesh-kotak-mumbai-ito-1-2-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-mum-2016-14-dcit-cir-6-2-1-mumbai-coastal-gujarat-power-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-coch-2017-14-the-ito-ward-2-2-kozhikkode-m-s-maruthonkara-service-co-op-bank-ltd-vadakara</loc>
               <lastmod>2025-07-07T14:21:39.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2717-mum-2016-14-ito-26-1-4-mumbai-jaspal-kaur-bhatia-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-mum-2013-14-eleganza-furnishing-p-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-mum-2016-14-dcit-5-3-1-mumbai-sanghavi-exports-international-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1765-mum-2016-14-mckinsey-amp-company-inc-netherlands-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-mum-2016-14-mckinsey-amp-company-singapore-pte-ltd-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-mum-2016-14-mckinsey-amp-company-inc-thailand-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6602-mum-2017-14-tech-trek-rechnologies-india-limited-mumbai-income-tax-officer-1-3-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6035-mum-2016-14-acit-cir-6-3-2-mumbai-khandelwal-laboratories-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6848-mum-2016-14-acit-32-3-mumbai-rajesh-d-nandu-huf-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-887-mum-2017-24-choron-diamonds-india-private-limited-mumbai-assistant-commissioner-of-income-tax-5-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-hyd-2017-14-vinod-kumar-pitti-hyderabad-hyderabad-ito-ward-4-2-hyderabad-hyderabad</loc>
               <lastmod>2025-07-10T06:43:47.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-viz-2017-14-the-deputy-cit-vijayawada-m-s-efftronics-systems-private-limited-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-viz-2017-14-the-deputy-cit-vijayawada-m-s-efftronics-systems-private-limited-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-viz-2015-14-the-ito-visakhapatnam-j-lakshmi-narayana-kumar-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-viz-2016-14-gudla-sriranganadham-srikakulam-the-ito-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-viz-2017-14-the-asst-cit-visakhapatnam-m-s-marvel-associates-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-viz-2017-14-the-asst-commissioner-of-income-tax-visakhapatnam-sri-m-somabrahmam-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-viz-2017-14-arunachalam-manickave-guntur-the-cit-a-3-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-viz-2017-14-acit-vijayawada-sri-prakash-educational-society-tuni</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-viz-2017-14-the-ito-visakhapatnam-smt-ghatty-venkata-rajya-sesha-sri-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-viz-2016-14-gowthami-builders-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-viz-2017-23-yarlagadda-surendrababu-guntur-ito-ward-2-2-guntur</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-coch-2015-14-m-s-focuz-corporation-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-coch-2014-14-kancor-ingredients-ltd-ernakulam-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-coch-2016-14-m-s-kanam-latex-industriesp-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-bang-2017-14-income-tax-officer-tds-ward-3-2-bangalore-sri-lakshmi-co-operative-housing-society-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-bang-2010-14-jubilant-biosys-limited-noida-ito-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-del-2014-14-addl-cit-ghaziabad-m-s-chw-forge-p-ltd-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5133-del-2010-14-ess-distribution-mauritius-s-n-c-et-compagnie-mauritius-adit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-del-2015-14-ram-niwas-asha-rani-lakhotia-trust-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5535-del-2012-14-acit-new-delhi-m-s-blue-scope-steel-india-p-ltd-pune</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6687-del-2015-14-dcit-exemption-ghaziabad-m-s-late-shyam-behari-mishra-memorial-charitable-trust-kanpur</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4363-del-2010-14-calance-software-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2496-del-2015-14-m-s-samsung-india-electronics-pvt-ltd-gurgaon-acit-tds-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-del-2015-14-rajinder-kumar-dhawan-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5893-del-2017-14-klg-capital-services-ltd-mumbai-ito-ward-14-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5865-del-2017-14-sarajuddin-khan-new-delhi-ito-ward-61-5-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-del-2014-14-sh-sushil-kumar-gupta-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5692-del-2014-14-ito-new-delhi-m-s-metal-rod-ltd-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-del-2015-14-shiva-bhagwan-endowment-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4777-del-2015-14-dcit-new-delhi-m-s-arora-timber-international-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5540-del-2017-14-convergys-customer-management-group-inc-new-delhi-dcit-circle-1-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3457-del-2007-14-delhi-tourism-and-transport-development-corporation-ltd-dcit-circle-10-1</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3561-mum-2016-14-ito-12-1-1-mumbai-ajit-developers-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4219-mum-2011-14-dcit-cir-3-3-mumbai-small-industries-development-bank-of-india-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-mum-2014-14-col-amarjit-d-nagi-mumbai-asst-cit-cir-20-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-151-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-coch-2018-24-m-s-vijaya-hospitality-and-resorts-ltd-ernakulam-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-coch-2018-24-m-s-vijaya-hospitality-and-resorts-ltd-ernakulam-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-10T07:45:16.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-141-coch-2016-24-m-s-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-mum-2018-14-advait-entertainment-private-limited-mumbai-income-tax-officer-ward-16-1-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7410-mum-2012-14-madhu-sarda-mumbai-ito-19-2-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4808-mum-2013-14-ito-tds-3-4-mumbai-vodafone-essar-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-viz-2012-14-the-acit-circle-1-1-visakhapatnam-m-s-karuna-estates-amp-developers-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-viz-2016-14-sri-parameswari-projects-pvt-visakhapatnam-the-addl-cit-srikakulam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-viz-2017-14-saragadam-anuradha-viskakhapatnam-x906-x908-x91f-x940-x913-ward-1-3-viskakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-ctk-2016-16-sri-trinadh-chowdary-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-42-ctk-2016-16-sri-trinadh-chowdary-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-ctk-2016-16-sri-bhaskar-chowdary-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-ctk-2018-16-midas-capital-pvt-ltd-cuttack-acit-central-circle-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ctk-2016-14-mrs-sabita-panda-puri-ito-puri-ward-puri</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-ctk-2017-14-m-s-gorakhnath-construction-pvt-ltd-rourkela-acit-rourkela-circle-rourkela</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ctk-2014-14-acit-bhubaneswar-mazda-concrete-products-p-ltd-hyderabad</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-ctk-2017-14-m-s-odisha-state-police-housing-amp-welfare-corporation-ltd-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-ctk-2017-14-st-thomas-educational-trust-jharsuguda-cit-exemption-hyderabad</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5345-del-2016-14-sh-vijay-sachdev-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-del-2016-14-dcit-new-delhi-m-s-nalwa-sons-investments-ltd-hisar</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-del-2015-14-mahanagar-telephone-nigam-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-del-2016-14-roots-air-systems-pvt-ltd-noida-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5320-del-2016-14-m-s-v-s-b-investments-p-ltd-haryana-acit-faridabad</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-del-2015-14-ito-new-delhi-m-s-software-technology-group-international-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4723-del-2016-14-acit-new-delhi-shri-pankaj-jain-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-del-2015-14-mansi-sehkari-awas-samiti-ltd-ghaziabad-addl-cit-ghaziabad</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4951-del-2016-14-m-s-indian-farmers-fertiliser-cooperative-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-del-2012-14-r-s-switchgears-noida-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-del-2011-14-dcit-new-delhi-m-s-allied-domecq-spirits-amp-wine-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-57-rjt-2011-23-m-s-forge-amp-forge-pvt-ltd-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-1-rajkot-gujarat</loc>
               <lastmod>2025-07-22T09:49:55.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2901-ahd-2016-14-shri-manan-ajaybhai-shah-ahmedabad-the-income-tax-officer-ward-1-3-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-ahd-2015-14-the-dcit-circle-1-1-1-ahmedabad-m-s-adani-logistics-ltd-formerly-known-as-inland-conware-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2392-mum-2013-14-acit-2-3-mumbai-tech-mahindra-r-amp-d-services-ltd-now-merged-with-tech-mahindra-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2821-mum-2016-14-ito-2-2-1-mumbai-innovative-insurance-services-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-676-mum-2016-14-mohammedi-z-kanchwala-mumbai-ito-15-3-2-erstwhile-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6074-mum-2013-14-mahindra-amp-mahindra-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4819-mum-2013-14-dorf-ketal-chemicals-llc-mumbai-dcit-cen-cir-45-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ahd-2017-14-m-s-madhav-cotton-ginning-amp-pressing-factory-botad-the-asstt-commissioner-of-income-tax-circel-2-bhavnagar</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3557-ahd-2015-14-the-dcitanand-circle-anand-kaira-dist-co-op-milk-producers-union-ltd-anand</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-ahd-2011-14-m-s-clp-power-pvt-ltd-ahmedabad-the-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-761-ahd-2016-14-shri-nilesh-kalidas-shah-ahmedabad-the-dy-cit-circle-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-ahd-2015-14-cvm-jewels-pvt-ltd-ahmedabad-income-tax-officer-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-ahd-2017-14-gujarat-urban-development-co-ltd-gudc-gandhinagar-the-dy-cit-gandhinagar-circle-gandhinagar</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-ahd-2016-14-m-s-j-m-associates-vadodara-the-ito-ward-5-3-vadodara</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3151-ahd-2014-14-smt-kanakba-karansingh-jadeja-gandhinagar-the-income-tax-officer-ward-2-gandhinagar</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-ahd-2015-14-amarshiv-construction-pvt-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2959-mum-2017-14-kokila-s-ajmera-mumbai-dcit-cc-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-mum-2015-14-per-aarsleff-a-s-mumbai-asst-dit-it-4-02-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2798-mum-2014-14-kastur-h-gada-mumbai-ito-16-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-mum-2016-14-dcit-cen-cir-2-3-mumbai-logica-technosys-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-808-chandi-2016-14-m-s-green-view-land-amp-buildcon-ltd-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-chandi-2017-14-m-s-sirmour-hotels-pvt-ltd-sirmour-dcit-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-chandi-2017-14-m-s-ess-ess-steel-casting-amp-rolling-mills-ludhiana-acit-circle-v-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-chandi-2016-14-videotex-international-p-ltd-ludhiana-addl-cit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-chandi-2017-14-m-s-iskon-remedies-ogli-dcit-circle-shimla</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-chandi-2017-14-m-s-digital-vision-ogli-ito-nahan</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-chandi-2016-14-m-s-global-hands-for-rural-development-kangra-cit-exemptions-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1594-chandi-2017-14-m-s-shree-balaji-enterprises-baddi-ito-baddi</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-chandi-2016-14-m-s-haryana-kashmir-transport-carriers-yamunanagar-acit-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-chandi-2017-14-m-s-globe-precision-industries-pvt-ltd-solan-dcit-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-chandi-2017-14-arvind-baloni-mohali-ito-mohali</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-chandi-2016-14-dlg-builders-pvt-ltd-chandigarh-deputy-commissioner-of-income-tax-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-872-chandi-2017-14-m-s-globe-precision-industries-pvt-ltd-solan-dcit-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-chandi-2017-14-m-s-sab-industries-limited-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-chandi-2017-14-dcit-c-1-ludhiana-m-s-trident-limited-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-chandi-2016-14-raj-kumar-singal-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-mum-2017-24-aslam-harun-memon-thane-ito-ward-4-1-thane</loc>
               <lastmod>2025-08-30T11:08:08.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-726-mum-2017-24-shubham-electric-and-hardware-stores-mumbai-income-tax-officer-29-3-4-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5593-mum-2016-14-asst-cit-5-3-2-mumbai-the-great-eastern-shipping-co-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hemant-manaharlal-shah-huf-income-tax-officer-ward-8-19405</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bundy-india-limited-assistant-commissioner-of-income-tax-officer-22492-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/msk-real-estates-pvt-ltd-deputy-commissioner-of-income-tax-central-circle-1-22827-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girishkumar-bhulabhai-patel-income-tax-officer-lunavada-22839-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asman-investment-ltd-asstt-commissioner-of-income-tax-154-2007</loc>
               <lastmod>2025-09-18T07:03:57.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/panchmahal-steel-ltd-asst-commissioner-of-income-tax-4719-2018</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-d-r-wines-the-additional-excise-and-taxation-commissioner-anr-str-no-9-of-2009</loc>
               <lastmod>2025-09-18T07:02:21.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pradeep-govil-and-neelam-prasad-govil-income-tax-officer-ward-no37-2-new-delhi-743-2017-744-2017</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-vishalakshi-sudheer-the-principal-commissioner-of-income-tax-bengaluru-5-and-the-commissioner-of-income-tax-appeals-5-and-the-income-tax-officer-ward-5-3-5-9214-2018</loc>
               <lastmod>2025-09-18T07:03:57.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-state-road-transport-corporation-bangalore-central-division-bangalore-by-its-divisional-controller-the-deputy-labour-commissioner-and-appellate-authority-under-the-payment-of-gratuity-act-region-2-karmieka-bhavana-bannerghatta-road-bangalore-and-the-assistant-labour-commissioner-and-controlling-authority-under-the-payment-of-gratuity-act-division-4-karmieka-bhavana-bannerghatta-road-bangalore-and-ghouse-pasha-17478-2015</loc>
               <lastmod>2025-09-18T07:03:57.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kastoori-devi-foundation-commissioner-of-income-tax-meerut-363-2010</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/malabar-sands-and-stones-p-ltd-the-principal-commissioner-of-income-tax-central-kochi-and-the-assistant-commissioner-of-income-tax-central-circle-2-8378</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-t-j-jaikish-p-v-s-hospitals-p-ltd-calicut-the-commissioner-of-income-tax-kozhikode-191-2013</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kuthanur-service-co-operative-bank-ltd-no-f-1563-income-tax-officer-ward-5-and-commissioner-of-income-tax-appeals-7128</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koppam-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-7981</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pallickal-farmers-service-co-operative-bank-ltd-no-t-230-represented-by-its-managing-director-the-income-tax-officer-ward-2-5-office-of-the-joint-commissioner-of-income-tax-range-2-and-the-commissioner-of-income-tax-appeals-8249</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vadavannur-service-co-operative-bank-ltd-the-income-tax-officer-income-tax-department-ward-no-5-palakkad-and-the-commissioner-of-income-tax-appeals-income-tax-department-thrissur-6858</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-network-systems-and-technologies-ltd-stone-house-market-road-aluva-ernakulam-683101-since-amalgamated-with-sfo-technologies-p-ltd-stone-house-market-road-aluva-represented-by-company-secretary-k-padmanabhan-the-assistant-commissioner-of-income-tax-tds-range-kowdiar-trivandrum-695001-and-tax-recovery-officer-tds-kochi-682002-10077</loc>
               <lastmod>2025-09-18T07:05:52.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gogte-minerals-represented-by-its-partner-shri-arvind-b-gogte-the-assistant-commissioner-of-income-tax-circle-i-belagavi-106495</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-thachampra-service-co-operative-bank-ltd-the-income-tax-officer-and-the-commissioner-of-income-tax-appeals-and-the-commissioner-of-income-tax-appeals-7474</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mararikulam-service-co-operative-bank-ltd-no-1509-a-741-represented-by-its-secretary-sujith-p-s-o-pushkara-the-income-tax-officer-ward-2-alappuzha-and-commissioner-of-income-tax-appeals-office-of-the-commissioner-of-income-tax-appeals-kottayam-9421</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-elappully-service-co-operative-bank-limited-the-income-tax-officer-ward-2-palakkad-and-commissioner-of-income-tax-appeals-thrissur-8521</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-polpulley-service-co-operative-bank-limited-no-f-1198-the-income-tax-officer-ward-2-palakkad-and-commissioner-of-income-tax-appeals-thrissur-8222</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kothakurissi-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8597</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-j-lawrence-madathiparambil-kadmattuparambil-deputy-commissioner-of-income-tax-central-circle-1-ernakulam-and-commissioner-of-income-tax-appeals-ernakulam-7612</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-v-nagaraj-and-k-n-nandini-the-union-of-india-by-its-deputy-commissioner-income-tax-central-circle-2-1-and-the-tax-recovery-officer-attached-to-the-deputy-commissioner-of-income-tax-and-the-deputy-commissioner-district-magistrate-government-of-karnataka-bellary-district-and-the-thasildhar-taluka-magistrate-hospet-taluk-bellary-district-and-the-general-manager-lakshmi-vilas-bank-ltd-head-office-and-the-general-manager-regional-office-lakshmi-vilas-bank-ltd-and-the-senior-manager-lakshmi-vilas-bank-ltd-61155-2014-60746-2014</loc>
               <lastmod>2025-09-18T06:56:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/speridian-technologies-p-ltd-union-of-india-and-the-assistant-commissioner-of-income-tax-circle-1-1-thiruvananthapuram-and-income-tax-appellate-tribunal-cochin-bench-10835</loc>
               <lastmod>2025-09-18T06:56:30.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/convergys-customer-management-group-inc-through-mr-naresh-lakhani-authorised-signatory-director-of-income-tax-1-international-taxation-and-commissioner-of-income-tax-i-international-taxation-new-delhi-ita-3-2014</loc>
               <lastmod>2025-09-18T07:01:28.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3619-ahd-2015-14-m-s-deem-roll-tech-ld-ahmedabad-the-acit-osd-range-1-now-dy-cit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-mum-2013-14-icici-securities-ltd-mumbai-dcit-rg-4-1-mumbai</loc>
               <lastmod>2025-11-06T11:56:48.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-bang-2017-14-m-s-karnataka-agencies-mangalore-joint-commissioner-of-income-tax-range-1-mangalore</loc>
               <lastmod>2025-12-25T07:26:03.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2512-bang-2017-14-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore-m-s-yahoo-software-development-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-bang-2017-14-deputy-commissioner-of-income-tax-circle-6-1-2-bangalore-m-s-societe-generale-global-solution-centre-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-bang-2014-14-smt-b-bhagyalakshmi-d-c-i-t-central-circle-1-3</loc>
               <lastmod>2025-12-25T07:26:03.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-jpr-2017-14-rajendra-kumar-jain-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-jpr-2016-14-j-k-jewellers-international-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-jpr-2017-14-rajendra-kumar-jain-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1049-jpr-2017-14-m-s-urban-improvement-trust-bharatpur-income-tax-officer-exemption-alwar</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-jpr-2017-14-dwarka-gems-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-jpr-2015-14-acit-central-circle-3-jaipur-laxmi-narain-agarwal-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-jpr-2017-14-meghraj-singh-shekhawat-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-jpr-2016-14-jag-mohan-sharma-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7247-mum-2016-14-dcit-3-3-1-mumbai-reliance-general-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3377-mum-2016-14-mega-bolloywood-p-ltd-mumbai-acit-cen-cir-21-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7097-mum-2013-14-latif-ebrahim-patel-mumbai-ito-17-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6876-mum-2016-14-dcit-cc-2-2-mumbai-global-papaer-impex-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-mum-2016-14-nivea-india-p-ltd-mumbai-dcit-10-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-mum-2015-14-alpha-chemie-trade-agencies-p-ltd-mumbai-dcit-cc-46-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-693-jpr-2016-14-late-smt-seema-mukherjee-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-jpr-2017-14-puja-synthetics-pvt-ltd-jaipur-pcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-jpr-2018-14-pratap-rajasthan-special-steels-jaipur-assistant-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-jpr-2015-14-m-s-karni-maa-international-jaipur-the-ito-ward-6-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-jpr-2016-14-acit-jaipur-creative-projects-and-contracts-p-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-del-2014-14-dcit-new-delhi-m-s-johnson-matthey-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1817-del-2014-14-m-s-johnson-matthey-india-private-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-del-2015-14-sir-sobha-singh-amp-sons-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-pat-2010-14-syndicate-bank-patna-acit-tds-circle-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-pat-2015-14-sahara-physical-rehabitation-and-welfare-institute-cit-exemptions</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-pat-2016-14-kripa-trust-c-i-t-exemption</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-pat-2017-14-i-t-o-ward-2-1-patna-m-s-bihar-state-food-amp-civil-supplies-corporation-ltd-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-pat-2017-14-i-t-o-ward-2-1-patna-m-s-bihar-state-food-amp-civil-supplies-corporation-ltd-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-pat-2017-14-international-school-human-resource-amp-welfare-society-patna-acit-circle-1-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-pat-2015-14-acit-m-s-aishwarya-healthcare</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-pat-2014-14-acit-m-s-s-k-enterprises</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-saraswati-swargiary-new-india-assurance-co-ltd-and-anil-choudhury-and-dimbeswar-das-42-2012</loc>
               <lastmod>2025-12-25T10:15:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/affluence-shares-and-stocks-pvt-ltd-assistant-commissioner-of-income-tax-central-circle-2-3-20954-2017</loc>
               <lastmod>2025-12-25T09:50:19.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/affluence-shares-and-stocks-pvt-ltd-assistant-commissioner-of-income-tax-central-circle-2-3-20954-2017</loc>
               <lastmod>2025-12-25T09:50:19.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/uttar-bihar-gramin-bank-the-principal-commissioner-of-income-tax-muzaffarpur-and-the-assistant-commissioner-of-income-tax-circle-2-1-muzaffarpur-4717</loc>
               <lastmod>2025-12-25T09:25:26.314Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-gahlot-ors-and-rajesh-rishi-anr-and-alka-lamba-and-naresh-yadav-and-shri-adarsh-shastri-ors-and-sanjeev-jha-and-rajesh-gupta-and-rajesh-rishi-and-anil-kumar-bajpai-and-som-dutt-and-avtar-singh-kalka-and-vijender-garg-vijay-and-jarnail-singh-and-kailash-gahlot-and-alka-lamba-and-manoj-kumar-and-nitin-tyagi-and-sukhvir-singh-election-commission-of-india-ors-and-union-of-india-ministry-of-law-and-justice-and-ors-and-gnctd-750-2018</loc>
               <lastmod>2025-12-25T11:50:25.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-hyd-2018-24-syed-abbas-miah-kurnool-ito-ward-1-kurnool-kurnool</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-hyd-2017-24-syed-maqdoom-mohiuddin-rep-by-gpa-mrs-adeeb-ali-khan-alias-adeebunnisa-begum-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-hyd-2017-14-sew-infrastructure-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-2-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-hyd-2011-14-m-s-ratna-housing-amp-estates-pvt-ltd-r-r-dist-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/abhay-solvents-private-limited-the-assistant-commissioner-of-commercial-taxes-lgsto-510-koppal-and-commissioner-of-commercial-taxes-3636-4607-u2013-4624-2018-w-p-nos-4625-4626-2018</loc>
               <lastmod>2025-12-25T10:00:23.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oracle-india-pvt-ltd-commissioner-of-income-tax-delhi-anr-and-union-of-india-ors-1110-2012</loc>
               <lastmod>2025-12-25T11:50:25.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2420-kol-2016-14-dharampal-sharma-kolkata-ito-ward-34-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-kol-2016-14-the-indian-steel-amp-wire-products-ltd-kolkata-ito-wd-3-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-kol-2017-14-ganeshvani-management-services-pvt-ltd-kolkata-ito-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-kol-2017-14-m-s-rajshree-vinimay-pvt-ltd-kolkata-ito-ward-2-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-kol-2016-14-acit-cir-27-1-kolkata-purba-medinipur-mugberia-central-co-operative-bank-ltd-purba-medinipur</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1154-kol-2016-14-prithish-das-kolkata-ito-wd-33-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-kol-2016-14-mr-ataur-rahman-kolkata-the-ito-wd-54-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-kol-2016-14-dcit-circle-10-1-kolkata-kolkata-m-s-indo-nabin-projects-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2363-kol-2016-14-satyam-tradecom-pvt-ltd-kolkata-ito-ward-5-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-kol-2016-14-m-s-arkit-vincom-pvt-ltd-kolkata-addl-cit-range-9-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-kol-2016-14-ito-wd-12-1-kolkata-kolkata-m-s-nupur-carpets-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-kol-2014-14-ito-ward-33-1-kolkata-kolkata-karan-singh-binayak-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-kol-2010-14-vesuvius-india-limited-kolkata-addl-cit-range-10-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-kol-2016-14-industrial-trade-corporation-kolkata-acit-cir-32-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2054-kol-2016-14-mrs-sharmila-ghosh-hooghly-jcit-range-24-hooghly-hooghly</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2419-kol-2016-14-dharampal-sharma-kolkata-ito-ward-34-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-kol-2016-14-acit-cir-2-burdwan-burdwan-m-s-ram-chandra-das-amp-son-jwellers-pvt-ltd-burdwan</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1682-kol-2016-14-acit-circle-10-2-kolkata-kolkata-m-s-oriental-carbon-amp-chemicals-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-kol-2016-23-m-s-hi-tech-systems-amp-services-ltd-kolkata-dcit-cir-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-93-kol-2016-23-khaitan-electonics-kolkata-acit-circle-35-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-225-kol-2017-24-d-c-i-t-circle-1-kolkata-kolkata-m-s-gestetner-india-ltd-since-merged-with-richo-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-kol-2017-14-ito-ward-7-1-kolkata-kolkata-m-s-mangalam-fiscal-services-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2203-kol-2016-14-acit-circle-33-kolkata-kolkata-central-bank-of-india-employees-cooperative-society-limited-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-kol-2016-14-time-sound-promoters-pvt-ltd-kolkata-ito-ward-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-kol-2016-14-d-c-i-t-circle-6-1-kolkata-kolkata-m-s-guiness-properties-amp-holding-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-kol-2015-14-acit-cir-45-kolkata-kolkata-shri-sanjoy-saraf-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-kol-2017-14-pushpanjali-commodities-p-ltd-north-24-parganas-ito-ward-14-3-kol-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-kol-2017-14-m-s-enfield-gems-amp-jewellery-ltd-kolkata-dcit-cen-cir-1-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-kol-2017-14-m-s-rankini-tracom-private-limited-kolkata-ito-ward-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1544-kol-2016-14-m-s-shiv-ganga-distributors-pvt-limited-kolkata-jcit-range-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-del-2017-14-kesha-appliances-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5037-del-2016-14-noida-special-economic-zone-authority-noida-addl-cit-tds-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-del-2015-14-dcit-new-delhi-m-s-ndtv-media-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2198-pun-2016-14-income-tax-officer-m-s-deluxe-tube-traders-amp-scrap-centre-nashik</loc>
               <lastmod>2025-04-14T18:28:06.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ecocert-india-pvt-ltd-aurangabad</loc>
               <lastmod>2025-04-13T14:42:00.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2902-pun-2016-14-m-s-joto-abrasives-pvt-ltd-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T18:28:07.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2624-pun-2016-14-anita-sanjay-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2537-pun-2016-14-trizetto-services-india-private-limited-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T18:28:07.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-pun-2016-14-assistant-commissioner-of-income-tax-aurangabad-m-s-vaidynath-urban-co-op-bank-ltd-beed</loc>
               <lastmod>2025-04-13T14:42:00.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-629-pun-2017-14-tushar-vilas-gondkar-ahmednagar-income-tax-officer-ahmednagar</loc>
               <lastmod>2025-04-14T15:35:00.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2714-pun-2016-14-assistant-commissioner-of-income-tax-jath-urban-co-op-bank-ltd-sangli</loc>
               <lastmod>2025-04-13T17:42:07.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-pun-2016-14-deputy-commissioner-of-income-tax-m-s-column-software-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T18:28:07.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2729-pun-2016-14-income-tax-officer-jayprakash-prabhakaran-nair-nashik</loc>
               <lastmod>2025-04-14T18:35:00.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2595-pun-2016-14-sanjay-popatlal-bedmutha-manmad-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:02.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2708-pun-2016-14-khan-afzalhusain-mohd-saie-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:42:07.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2403-pun-2016-14-saraswati-sahakari-bank-ltd-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:49:00.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-pun-2016-14-assistant-commissioner-of-income-tax-vaidyanath-urban-co-op-bank-ltd-beed</loc>
               <lastmod>2025-04-13T14:42:00.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-pun-2017-14-vimal-and-sons-pune-income-tax-officer-ward-3-1-pune</loc>
               <lastmod>2025-04-14T21:21:02.058Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-pun-2016-14-deputy-commissioner-of-income-tax-m-s-aesseal-india-pvt-ltd-pune</loc>
               <lastmod>2025-04-16T06:21:31.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-pun-2016-14-smt-surekha-nayyar-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T18:35:00.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-pun-2017-14-baliraja-gramin-bigarsheti-sahakari-pat-sanstha-maryadit-solapur-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-pun-2014-14-income-tax-officer-mahatma-gandhi-mission-aurangabad</loc>
               <lastmod>2025-04-14T15:28:05.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-pun-2014-14-sandvik-asia-private-limited-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T15:35:00.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2530-pun-2016-14-m-s-deluxe-tube-traders-amp-scrap-centre-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T18:28:06.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-mum-2016-14-dcit-2-1-2-mumbai-fancy-corporation-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6651-mum-2012-14-niru-impex-mumbai-dcit-cen-rg-7-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-mum-2016-14-dcit-cir-3-thane-sai-anand-constrction-thane</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-mum-2016-14-precise-electricals-mumbai-dcit-circle-3-thane</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-77-kol-2015-24-sri-dibakar-bisoi-paschim-medinipur-ito-wd-1-1-midnapur-midnapore</loc>
               <lastmod>2026-01-09T08:40:57.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-chandi-2016-14-dcit-parwanoo-m-s-high-valley-industries-corporation-baddi</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-chandi-2017-14-sh-lal-chand-chandigarh-acit-c-2-1-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-chandi-2017-14-m-s-the-h-p-state-co-operative-bank-dalhousie-branch-chamba-ito-tds-palampur</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-chandi-2017-14-m-s-goodwill-wines-ludhiana-pr-cit-1-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-chandi-2016-14-m-s-halycon-life-sciences-pvt-ltd-chandigarh-pr-cit-central-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-chandi-2017-14-deepak-verma-mohali-pr-cit-2-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1277-chandi-2017-14-sh-harinder-singh-ludhiana-ito-w-vii-1-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1072-chandi-2016-14-m-s-public-clothing-private-limited-new-delhi-assistant-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-chandi-2011-14-ito-baddi-m-s-himachal-winding-wire-products-solan</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-chandi-2017-14-m-s-angel-finvest-pvt-ltd-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-pun-2014-14-assistant-commissioner-of-income-tax-m-s-aishwarya-construction-co-aurangabad</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-del-2014-14-acit-faridabad-m-s-aman-road-transport-pvt-ltd-faridabad</loc>
               <lastmod>2025-04-16T13:14:29.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-del-2015-23-m-s-aman-road-transport-pvt-ltd-faridabad-acit-faridabad</loc>
               <lastmod>2025-04-16T13:14:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3334-del-2014-14-acit-new-delhi-shri-ashok-yogi-delhi</loc>
               <lastmod>2025-04-16T13:14:29.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3808-mum-2011-14-mimansa-jeweleery-p-ltd-mumbai-acit-5-2-mumbai</loc>
               <lastmod>2025-04-20T21:43:28.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5231-mum-2016-14-grameen-capital-india-ltd-mumbai-acit-12-2-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2109-mum-2016-14-ito-20-2-5-mumbai-p-n-writer-amp-co-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-mum-2017-24-lupin-limited-mumbai-assistant-commissioner-of-income-tax-ltu-mumbai</loc>
               <lastmod>2025-04-12T04:00:08.645Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-asr-2017-14-m-s-pms-diesels-phagwara-addl-commissioner-of-income-tax-phagwara</loc>
               <lastmod>2025-04-13T22:07:00.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-asr-2013-14-m-s-surja-ram-amp-sons-malout-the-deputy-commissioner-of-income-tax-bathinda</loc>
               <lastmod>2025-04-13T22:07:00.883Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-asr-2017-14-income-tax-officer-ward-2-2-jammu-dr-ram-vishwakarma-jammu</loc>
               <lastmod>2025-04-14T03:00:05.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-asr-2017-14-sh-najir-ahmed-tak-anantnag-income-tax-officer-ward-anantnag-kashmir</loc>
               <lastmod>2025-04-13T22:35:05.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-asr-2016-14-sh-qazi-nacir-ahmed-srinagar-the-income-tax-officer-srinagar</loc>
               <lastmod>2025-04-17T07:00:46.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-asr-2017-14-sh-prem-pal-gandhi-nawanshahr-the-assistant-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-04-13T22:35:00.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-asr-2015-14-m-s-shyma-lal-thapar-foundation-moga-the-income-tax-officerii-moga</loc>
               <lastmod>2025-04-17T07:00:46.372Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-asr-2016-14-sh-paramjit-singh-prop-of-kapurthala-the-income-tax-officer-kapurthala</loc>
               <lastmod>2025-04-13T22:28:07.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-507-asr-2016-14-sh-jasbir-singh-prop-amritsar-the-income-tax-officer-amritsar</loc>
               <lastmod>2025-04-17T07:00:46.039Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-asr-2017-14-m-s-spring-dew-public-school-jagraon-commissioner-of-income-tax-examption-chandigarh</loc>
               <lastmod>2025-04-13T22:07:00.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-pun-2015-14-tieto-it-services-india-private-ltd-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-pun-2016-14-neelam-pradeep-goel-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1108-pun-2013-14-dy-cit-circle-9-pune-mercedes-benz-i-pvt-ltd-formerly-known-as-daimler-chrysler-i-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-pun-2016-14-deputy-commissioner-of-income-tax-m-s-hogonas-india-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-pun-2015-14-anand-satishkumar-bhutada-latur-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-pun-2014-14-ramesh-g-porwal-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1367-pun-2014-14-umesh-dhondiram-shinde-kolhapur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-pun-2015-14-approva-systems-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-pun-2016-14-joshi-wadewale-wakad-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1016-pun-2015-14-deputy-commissioner-of-income-tax-john-deere-equipment-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-114-pun-2017-23-m-s-ashoka-infraways-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-68-pun-2017-24-deputy-commissioner-of-income-tax-circle-2-1-pune-mrs-nanda-nanasaheb-gaikwad-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-pun-2017-24-deputy-commissioner-of-income-tax-circle-2-1-pune-kedar-nanasaheb-gaikwad-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-lkw-2017-14-parabhjot-sidhu-through-l-h-mrs-jatinder-lucknow-income-tax-officer-2-2-lucknow</loc>
               <lastmod>2025-04-16T07:56:28.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-lkw-2017-14-dy-commissioner-of-income-tax-lucknow-m-s-madhyanchal-vidyut-vitran-nigam-ltd-lucknow</loc>
               <lastmod>2025-04-16T08:00:27.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-lkw-2016-14-income-tax-officer-1-3-lucknow-shri-rajeev-paliwal-lucknow</loc>
               <lastmod>2025-04-16T08:00:27.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1339-kol-2015-14-ito-wd-6-1-kolkata-kolkata-m-s-consortium-capital-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:28:02.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-kol-2016-14-acit-circle-34-kolkata-kolkata-m-s-banwarilall-pasari-kolkata</loc>
               <lastmod>2025-04-14T13:28:02.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-230-kol-2017-24-smt-anjali-nayak-purba-medinipur-ito-ward-27-2-haldia-purba-medinipur</loc>
               <lastmod>2025-04-14T13:14:06.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-kol-2016-14-a-c-i-t-circle-12-2-kolkata-kolkata-m-s-sarvottam-caps-ltd-kolkata</loc>
               <lastmod>2025-04-14T13:28:01.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2172-kol-2016-14-india-power-corporation-limited-kolkata-acit-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:28:01.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-ahd-2016-14-the-dy-commissioner-of-income-tax-mehsana-circle-mehsana-olympic-laminates-pvt-ltd-gandhinagar</loc>
               <lastmod>2025-04-13T15:28:05.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-ahd-2015-14-m-s-alang-ship-breaking-corporation-bhavnagar-the-income-tax-officer-tds-4-ahmedabad</loc>
               <lastmod>2025-04-13T15:28:07.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-161-kol-2017-16-acit-central-circle-3-3-kolkata-kolkata-m-s-elin-electronics-ltd-kolkata</loc>
               <lastmod>2025-04-16T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-pat-2016-14-ambuja-ballav-samantray-patna-ito-ward-4-1-patna</loc>
               <lastmod>2025-04-20T03:50:07.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-pat-2016-14-amit-kumar-nathani-bangalore-ito-w-1-1-muzaffarpur</loc>
               <lastmod>2025-04-20T03:50:07.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-pat-2017-14-acit-central-circle-1-patna-m-s-indo-asian-mineral-amp-allied-product-industries-patna</loc>
               <lastmod>2025-04-20T03:50:08.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-pat-2017-14-acit-central-circle-1-patna-m-s-indo-asian-mineral-amp-allied-product-industries-patna</loc>
               <lastmod>2025-04-20T03:50:08.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-07-pat-2018-14-navin-medical-hall-sitamarhi-ito-ward-sitamarhi</loc>
               <lastmod>2025-04-20T03:50:07.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-09-pat-2017-14-m-s-vatsa-construction-pvt-ltd-patna-acit-circle-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-pat-2016-14-acit-central-circle-2-patna-shri-brijnandan-prasad-patna</loc>
               <lastmod>2025-04-20T03:50:07.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-pat-2016-14-the-the-sub-registrar-director-of-income-tax-i-amp-ci</loc>
               <lastmod>2025-04-20T03:50:10.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-pat-2016-14-the-sub-registrar-director-of-income-tax-i-amp-ci</loc>
               <lastmod>2025-04-20T03:50:11.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5197-del-2017-14-sanjay-kalsi-new-delhi-acit-cirlce-32-1-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1010-ahd-2014-14-shri-mayurdhavjsinh-g-parmar-jamnagar-the-income-tax-officer-ward-2-surendranagar</loc>
               <lastmod>2025-04-12T22:49:04.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-rjt-2017-14-ramesh-gordhan-hirani-jamnagar-the-income-tax-officer-ward-2-3-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-rjt-2014-16-the-dy-commr-income-tax-cen-circle-2-rajkot-gujarat-late-shri-gordhanbhai-m-jakasania-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-rjt-2013-14-shri-nanjibhai-n-santoki-rajkot-gujarat-the-income-tax-officer-ward-1-3-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-rjt-2017-14-v-sindhi-social-group-gandhidham-the-cit-exem-ahmedabad-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-rjt-2013-14-shri-vallabhabhai-r-hirpara-rajkot-gujarat-the-income-tax-officer-ward-4-2-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-ahd-2014-14-the-dcit-circle-1-ahmedabad-adani-retail-ltd-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2017-14-a-d-infracon-pvt-limited-visnagar-the-deputy-commissioner-of-income-tax-circle-patan</loc>
               <lastmod>2022-04-07T06:20:42.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-bang-2012-14-anupam-s-kothari-bangalore-addl-c-i-t-bangalore</loc>
               <lastmod>2022-04-07T06:20:43.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-lkw-2017-14-prem-manohar-gupta-kanpur-astt-commissioner-of-income-tax-2-kanpur</loc>
               <lastmod>2025-04-19T15:43:00.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-lkw-2017-14-income-tax-officer-1-1-lucknow-smt-aarti-kumaria-lucknow</loc>
               <lastmod>2025-04-19T15:43:00.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-lkw-2017-14-m-s-allahabad-bank-kanpur-income-tax-officer-tds-1-kanpur</loc>
               <lastmod>2025-04-19T15:42:58.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-lkw-2016-14-dy-commissioner-of-income-tax-4-kanpur-smt-meenakshi-agarwal-legal-heir-of-late-shri-mukesh-kumar-agarwal-kanpur</loc>
               <lastmod>2025-04-19T15:42:59.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-lkw-2016-14-dy-commissioner-of-income-tax-4-kanpur-smt-meenakshi-agarwal-legal-heir-of-late-shri-mukesh-kumar-agarwal-kanpur</loc>
               <lastmod>2025-04-19T15:42:59.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6258-del-2015-14-m-s-roots-education-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-del-2016-14-naveen-chand-khanna-amp-sons-huf-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.636Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3546-ahd-2015-14-elitecore-technologies-private-limited-ahmedabad-the-dy-cit-circle-4-ahmedabad</loc>
               <lastmod>2025-04-14T02:35:08.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-kol-2014-14-jay-shree-tea-amp-industries-ltd-kolkata-jcit-cir-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-kol-2013-14-d-c-i-t-cir-7-kolkata-kolkata-m-s-bch-electric-ltd-foremerly-m-s-bhartia-industires-limited-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1878-del-2013-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.351Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-del-2010-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1950-del-2010-14-ms-ravina-khurana-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:18.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2899-ahd-2016-14-kavyanbhai-surendrabhai-huttheesing-ahmedabad-the-income-tax-officer-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-04-13T04:42:03.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6155-del-2016-14-ito-e-new-delhi-m-s-pt-kanhaya-lal-dayawanti-punj-foundation-new-delhi</loc>
               <lastmod>2025-04-22T02:08:33.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-lkw-2015-24-m-s-maa-industries-kanpur-income-tax-officer-2-2-kanpur</loc>
               <lastmod>2025-04-21T18:36:48.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-221-kol-2017-24-ito-wd-35-4-kolkata-kolkata-smt-maneckbai-russi-bhesania-kolkata</loc>
               <lastmod>2025-04-21T18:36:47.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5948-mum-2017-14-sunil-mohan-lahori-mumbai-assistant-commissioner-of-income-tax-21-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-ran-2016-14-jamipol-ltd-jamshedpur-acit-jamshedpur</loc>
               <lastmod>2025-04-16T04:00:23.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5265-del-2016-14-dcit-e-new-delhi-m-s-quality-council-of-india-new-delhi</loc>
               <lastmod>2025-04-16T06:00:51.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4235-del-2014-14-escorts-ltd-faridabad-dcit-new-delhi</loc>
               <lastmod>2025-04-16T06:14:33.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-59-ahd-2015-23-irm-offshore-amp-marine-engineers-pvt-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-04-12T18:42:03.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-ahd-2016-14-hirsharda-foudation-ahmedabad-the-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-04-12T18:42:03.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-rjt-2018-14-prakash-rameshbhai-nanda-jamnagar-income-tax-officer-ward-3-1-jamnagar</loc>
               <lastmod>2025-04-12T22:56:07.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-kol-2016-14-sri-pinaki-ranjan-das-kolkata-acit-cir-51-kolkata-kolkata</loc>
               <lastmod>2025-04-16T02:28:20.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-kol-2017-24-m-s-tongani-tea-co-ltd-kolkata-jcit-osd-circle-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T21:07:03.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1906-ahd-2016-14-the-dy-commissioner-of-income-tax-exemptions-circle-1-ahmedabad-ahmedabad-urban-development-authority-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:03.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-126-ahd-2015-23-urmin-products-pvt-ltd-ahmedabad-the-jt-cit-range-8-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2016-14-the-dy-cit-central-circle-1-baroda-shri-mahesh-a-kothari-baroda</loc>
               <lastmod>2025-04-13T05:14:04.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3443-ahd-2015-14-samir-pravinbhai-patel-ahmedabad-income-tax-officer-ward-1-3-ahmedabad</loc>
               <lastmod>2025-04-13T05:14:01.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1165-ahd-2015-14-shri-kalpesh-dineshchandra-patel-huf-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2025-04-13T05:14:01.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-2018-14-m-s-hussain-sheth-amp-sons-ship-breakers-private-limited-bhavnagar-dcit-circle-1-bhavnagar</loc>
               <lastmod>2025-04-12T09:35:07.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-ahd-2016-14-the-ito-ward-1-3-4-ahmedabad-m-s-ranchhodlal-kishordas-chokshi-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:00.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6590-del-2013-14-acit-new-delhi-m-s-ravnet-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T12:56:15.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6591-del-2013-14-acit-new-delhi-m-s-ravnet-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T12:56:16.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5643-mum-2015-14-dcit-cc-3-4-cen-rg-3-mumbai-jivesh-developers-amp-properties-p-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-87-ind-2014-16-shri-kailash-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:01.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-jab-2016-16-assistant-commissioner-of-income-tax-2-1-smt-meeta-khatri</loc>
               <lastmod>2025-04-19T12:57:23.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-ahd-2016-14-anis-ahmed-miya-mohammed-kapadia-surat-the-income-tax-officer-ward-3-3-1-surat</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1862-ahd-2016-14-shri-amit-kiritkumar-shah-vapi-the-income-tax-officer-ward-1-vapi-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3378-ahd-2014-14-jhaveri-industries-valsad-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ahd-2017-14-the-dcit-circle-3-3-surat-shri-babubhai-shambubhai-sakaria-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1953-ahd-2016-14-shree-songadh-sikh-gurudwara-sahib-tapi-the-income-tax-officer-exemption-ward-surat</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ahd-2016-14-demuric-holdings-pvt-ltd-vapi-the-addl-cit-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-ahd-2015-14-the-addl-cit-range-1-ahmedabad-devarsons-industries-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:04.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-ahd-2016-14-the-ito-exemptions-ward-1-ahmedabad-late-lalbahadur-shashtri-smruti-education-trust-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:03.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-bil-2014-14-dy-cit-tds-raipur-cg-senior-accounts-officer-raipur-cg</loc>
               <lastmod>2025-04-20T09:22:09.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-bil-2014-14-manilal-dayalji-amp-company-dhamtari-c-g-the-cit-raipur-cg</loc>
               <lastmod>2025-04-14T18:07:02.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-bil-2014-14-dy-c-i-t-central-cir-raipur-shri-sumit-daga-raipur-cg</loc>
               <lastmod>2025-04-14T18:07:02.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-bil-2017-14-m-s-sharda-energy-amp-minerals-limited-raipur-cg-the-assistant-commissioner-of-imcome-tax-centralcircle-1-raipur-2-raipur-cg</loc>
               <lastmod>2025-04-14T18:07:02.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3143-ahd-2014-14-nirma-limited-ahmedabad-the-dy-cit-tds-cpc</loc>
               <lastmod>2025-04-13T04:21:05.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2110-ahd-2014-14-smt-alkaben-d-patel-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2025-04-13T04:21:05.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1413-ahd-2016-14-ace-infrastructure-pvt-ltd-nadiad-the-asstt-commissioner-of-income-tax-nadiad</loc>
               <lastmod>2025-04-14T01:49:02.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-ahd-2016-14-the-dy-commissioner-of-income-tax-circle-3-3-ahmedabad-m-s-saintfoin-enterprises-llp-ahmedabad</loc>
               <lastmod>2025-04-14T02:07:07.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-ahd-2015-14-shri-anil-yashpal-khosla-ahmedabad-the-income-tax-officer-ward-7-2-ahmedabad</loc>
               <lastmod>2025-04-14T01:49:00.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-ahd-2017-14-m-s-suzlon-gujarat-wind-park-ltd-ahmedabad-the-pr-cit-4-ahmedabad</loc>
               <lastmod>2025-04-14T02:28:06.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-783-ind-2016-14-the-ito-2-5-indore-smt-rukmabai-banglewala-indore</loc>
               <lastmod>2025-04-21T17:01:27.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ind-2016-14-m-s-sez-indore-limted-indore-the-dcit-circle-3-1-indore</loc>
               <lastmod>2025-04-13T01:14:10.935Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-ind-2014-14-m-s-sez-indore-limited-indore-the-cit-i-indore</loc>
               <lastmod>2025-04-13T01:14:11.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-ind-2016-14-the-acit-3-1-indore-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-i-ltd-indore</loc>
               <lastmod>2025-04-13T01:14:11.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-531-ind-2016-14-the-acit-3-1-indore-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-i-ltd-indore</loc>
               <lastmod>2025-04-13T01:14:11.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-2013-14-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-indore-ltd-indore-the-acit3-1-indore</loc>
               <lastmod>2025-04-13T01:14:11.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-jab-2014-14-jagdish-prasad-agrawal-jabalpur-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-19T12:57:22.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-jab-2018-14-smt-mamta-bajpai-mandla-income-tax-officer-ward-1-3-jabalpur</loc>
               <lastmod>2025-04-19T12:57:22.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-hyd-2014-14-asst-commissioner-of-income-tax-circle-1-tirupathi-dr-r-sudha-rani-tirupathi</loc>
               <lastmod>2025-04-19T07:42:52.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-hyd-2016-14-sri-kode-finvest-pvt-ltd-hyd-hyderabad-ito-ward-3-1-hyd-hyderabad</loc>
               <lastmod>2025-04-19T07:57:03.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-hyd-2013-14-deputy-commissioner-of-income-tax-hyderabad-m-s-maheswari-mega-ventures-ltd-hyderabad</loc>
               <lastmod>2025-04-14T11:28:03.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-hyd-2017-14-davender-kumar-parakh-secunderabad-secunderabad-dy-commissioner-of-income-tax-circle-10-1-hyderabad</loc>
               <lastmod>2025-04-14T19:42:07.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2261-ahd-2016-14-dy-commissioner-of-income-tax-international-taxation-1-ahmedabad-m-s-adani-port-amp-sez-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:06.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-adani-bunkering-pvt-ltd-formerly-know-as-chemoil-adani-p-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-ahd-2016-14-dy-commissioner-of-income-tax-international-taxation-1-ahmedabad-m-s-adani-port-amp-sez-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.245Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4034-del-2017-14-manjeet-kaur-sran-new-delhi-dcit-cc-29-new-delhi</loc>
               <lastmod>2025-04-15T13:56:32.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6303-del-2016-14-m-s-creative-travel-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T13:56:32.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-hyd-2016-14-seven-hills-co-operative-urban-bank-ltd-hyderabad-hyderabad-acit-circle-7-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T06:29:40.076Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-kol-2018-24-jashojit-mukherjee-kolkata-acit-circle-50-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:01.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-kol-2018-24-kolkata-police-co-operative-bank-ltd-kolkata-jcit-range-35-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:01.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-hyd-2017-14-palaparthi-sundaram-hyderabad-income-tax-officer-ward-6-4-hyderabad</loc>
               <lastmod>2025-04-14T11:56:07.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3486-mum-2015-14-asst-cit-10-3-2-mumbai-pfizer-products-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T14:28:02.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-mum-2014-14-national-bulk-handling-corporation-ltd-navi-mumbai-dcit-cen-cir-46-mumbai</loc>
               <lastmod>2025-04-14T14:35:03.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-mum-2016-14-bank-of-baroda-mumbai-dcit-cir-2-1-mumbai</loc>
               <lastmod>2025-04-14T14:35:04.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-ahd-2016-14-steelco-gujarat-ltd-vadodara-the-asstt-commissioner-of-income-tax-circle-4-vadodara</loc>
               <lastmod>2025-04-21T07:57:21.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1681-ahd-2016-14-shri-alkesh-laxmanbhai-patel-ahmedabad-the-dy-cit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:01.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2775-ahd-2015-14-the-acit-circle-7-2-ahmedabad-m-s-japan-international-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:05.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-hyd-2017-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-med-plus-health-services-private-limited-hyderabad</loc>
               <lastmod>2025-04-14T20:42:01.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-74-chny-2017-24-ito-the-nilgiris-drumella-associates-the-nilgiris</loc>
               <lastmod>2025-04-12T16:42:03.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-hyd-2017-14-g-vengal-rao-hyderabad-hyderabad-ito-ward-11-5-hyderabad-hyderabad</loc>
               <lastmod>2025-04-21T06:57:28.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2467-ahd-2014-14-the-dcit-osd-i-circle-4-ahmedabad-mono-steel-india-ltd-bhavnagar</loc>
               <lastmod>2025-04-21T08:15:29.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2610-mum-2014-14-asst-cit-14-1-mumbai-anil-dhanraj-murpana-mumbai</loc>
               <lastmod>2025-04-12T04:00:09.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-del-2018-14-mohit-hora-huf-gurgaon-ito-ward-2-5-gurgaon</loc>
               <lastmod>2025-04-16T16:35:31.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5951-del-2017-14-neeraj-goel-new-delhi-acit-central-circle-28-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4927-del-2016-14-dcit-faridabad-m-s-p-d-memorial-religious-amp-educational-association-jhajjar</loc>
               <lastmod>2025-04-16T15:14:38.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6024-del-2014-14-ramabagh-palace-hotel-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-16T15:14:38.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-ran-2016-14-ito-jamshedpur-smt-veena-pandey-jamshedpur</loc>
               <lastmod>2025-04-15T23:35:25.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-kol-2017-14-m-s-day-night-securities-pvt-ltd-kolkata-pr-cit-kol-1-kolkata</loc>
               <lastmod>2025-04-16T00:49:20.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-del-2013-14-jcit-ghaziabad-m-s-spice-enfotainment-ltd-noida</loc>
               <lastmod>2025-04-18T10:49:53.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3561-del-2017-14-pramod-panday-noida-dcit-new-delhi</loc>
               <lastmod>2025-04-18T16:07:52.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5855-del-2017-14-cost-engineering-india-pvt-ltd-new-delhi-ito-ward-6-3-new-delhi</loc>
               <lastmod>2025-04-18T17:28:53.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-del-2018-14-megha-gupta-delhi-ito-ward-35-2-new-delhi</loc>
               <lastmod>2025-04-18T17:28:53.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2309-bang-2016-14-assistant-commissioner-of-income-tax-bangalore-m-s-rajesh-exports-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-bang-2017-14-assistant-commissioner-of-income-tax-central-circle-1-2-bangalore-m-s-rajesh-exports-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-bang-2017-14-assistant-commissioner-of-income-tax-circle-4-1-2-bangalore-m-s-mcafee-software-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:21:40.488Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4616-mum-2016-14-dcit-4-1-1-mumbai-adroit-share-amp-stock-broker-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T05:21:27.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6412-del-2017-14-jyoti-enterprises-faridabad-ito-ward-1-3-faridabad</loc>
               <lastmod>2025-04-18T15:56:53.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-hyd-2017-14-dy-commissioner-of-income-tax-circle-1-1-hyderabad-hyderabad-ayyappa-infra-projects-private-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T05:42:53.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4621-mum-2016-14-dcit-cen-cir-2-3-mumbai-advance-metal-corporation-p-ltd-mumbai</loc>
               <lastmod>2025-04-14T19:28:06.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1089-chandi-2017-14-shri-sanjeev-jain-chandigarh-ito-w-2-3-chandigarh</loc>
               <lastmod>2025-04-17T21:49:43.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5226-mum-2017-14-mourya-ispat-private-limited-mumbai-income-tax-officer-15-2-3-mumbai</loc>
               <lastmod>2025-04-16T09:35:28.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4421-mum-2014-14-manisha-k-mehta-mumbai-ito-21-1-3-mumbai</loc>
               <lastmod>2025-04-16T09:35:29.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-mum-2016-14-acit-12-3-2-mumbai-monga-stryfield-p-ltd-mumbai</loc>
               <lastmod>2025-04-16T09:35:29.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4063-mum-2016-14-fairfield-atlas-ltd-mumbai-dcit-osd-i-mumbai</loc>
               <lastmod>2025-04-14T08:35:04.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-406-mum-2016-14-ramkishan-a-devidayal-mumbai-dcit-cir-6-2-mumbai</loc>
               <lastmod>2025-04-14T08:35:03.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-bang-2017-14-toshiba-software-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-04-17T12:49:41.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-bang-2018-14-sri-k-kishore-kumar-bengaluru-deputy-commissioner-of-income-tax-circle-5-2-1-bengaluru</loc>
               <lastmod>2025-04-20T13:43:08.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-bang-2018-14-smt-raj-rani-tiptur-income-tax-officer-ward-1-tiptur</loc>
               <lastmod>2025-04-20T13:36:07.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-bang-2018-14-k-shahanawaz-khan-bangalore-assistant-commissioner-of-income-tax-circle-1-3-1-bangalore</loc>
               <lastmod>2025-04-20T13:36:08.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-kol-2017-14-ito-ward-27-2-haldia-haldia-sri-partha-sarathi-das-purba-medinipur</loc>
               <lastmod>2025-04-21T15:57:30.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-mum-2016-14-ito-26-2-5-mumbai-ravinder-singh-lamba-mumbai</loc>
               <lastmod>2025-04-19T12:43:25.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-del-2017-14-sun-life-india-service-centre-pvt-ltd-gurgaon-acit-gurgaon</loc>
               <lastmod>2025-04-21T23:50:39.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-kol-2017-14-ashil-tubes-pvt-ltd-kolkata-pcit-3-kolkata-kolkata</loc>
               <lastmod>2025-04-16T03:07:23.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-kol-2015-14-ram-sevak-shaw-hooghly-acit-cir-2-dgp-burdwan</loc>
               <lastmod>2025-04-16T03:35:26.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3818-del-2017-14-m3m-corporate-india-pvt-ltd-new-delhi-ito-ward-16-1-new-delhi</loc>
               <lastmod>2025-04-21T21:22:56.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4944-del-2017-14-t-t-autos-bahadurgarh-ito-ward-4-2-gurgaon</loc>
               <lastmod>2025-04-21T21:22:57.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1794-ahd-2014-14-the-dcit-circle-1-1-baroda-gujarat-alkalies-amp-chemicals-ltd-baroda</loc>
               <lastmod>2025-04-21T14:36:37.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1612-hyd-2017-14-prajna-technologies-amp-services-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-04-14T11:21:05.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-del-2015-14-m-s-denso-india-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:21:50.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4312-del-2010-14-kasyap-motors-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:50:15.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5376-del-2014-14-arun-kumar-mohata-noida-ito-new-delhi</loc>
               <lastmod>2025-04-18T18:57:00.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6812-del-2017-14-gnyandeep-kantipudi-new-delhi-acit-circle-54-1-new-delhi</loc>
               <lastmod>2025-04-18T18:57:02.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6836-del-2017-14-arun-kumar-jain-new-delhi-ito-ward-30-4-new-delhi</loc>
               <lastmod>2025-04-18T18:57:02.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-ahd-2017-14-m-s-v-karan-gems-surat-the-income-tax-officer-ward-2-3-8-surat</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3018-ahd-2016-14-the-ito-daman-ward-nani-daman-m-s-aqua-plast-daman</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-del-2013-14-m-s-samsung-electronics-co-ltd-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-21T15:01:42.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6798-del-2013-14-sh-rohit-gandhi-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T15:21:27.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6097-del-2014-14-dcit-new-delhi-m-s-rambagh-palace-hotel-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:14:39.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6153-del-2016-14-prakashdeep-educational-society-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-04-16T15:14:39.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-hyd-2017-14-r-r-constructions-nandyal-hyderabad-ito-ward-2-nandyal-nandyal</loc>
               <lastmod>2025-04-19T09:28:51.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-959-hyd-2017-14-dcit-circle-2-2-hyderabad-hyderabad-talwar-mobiles-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:28:53.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2759-bang-2017-14-bhavesh-b-mehta-bengaluru-income-tax-officer-ward-6-3-1-bengaluru</loc>
               <lastmod>2025-04-20T17:29:20.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-chandi-2016-14-m-s-nangal-spun-pipe-pvt-ltd-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-04-20T13:22:10.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-bang-2018-14-shri-sadiq-mohammed-ahmed-mangalore-income-tax-officer-ward-2-3-mangalore</loc>
               <lastmod>2025-04-20T13:29:09.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-bang-2018-14-m-s-kappalaguddi-vyavasaya-seva-sahakari-niyamitha-belgavi-income-tax-officer-ward-4-belgavi</loc>
               <lastmod>2025-04-20T13:29:09.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-01-bang-2018-14-shri-m-satyanarayana-bangalore-the-income-tax-officer-ward-7-2-3-bangalore</loc>
               <lastmod>2025-04-20T13:29:08.497Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-kol-2017-14-m-s-daga-air-agents-kolkata-i-to-ward-40-3-kol-kolkata</loc>
               <lastmod>2025-04-21T11:08:44.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2488-kol-2017-14-i-t-o-ward-38-2-midnapore-paschim-midnapore-shri-arup-kumar-hazra-paschim-midnapore</loc>
               <lastmod>2025-04-21T11:29:36.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2848-ahd-2016-14-deco-mica-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-04-21T11:43:36.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-kol-2017-14-parakh-kothi-limited-kolkata-ito-ward-9-3-kolkata-kolkata</loc>
               <lastmod>2025-04-21T11:22:30.513Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-ahd-2014-14-hanumant-construction-pvt-ltd-kolkatta-the-dy-cit-circle-1-2-baroda</loc>
               <lastmod>2025-04-21T11:50:23.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-ahd-2016-14-shri-prakashbhai-dahyabhai-babariya-ahmedabad-the-income-tax-officer-ward-1-1-bhavnagar</loc>
               <lastmod>2025-04-21T12:36:50.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6845-del-2015-14-dcit-new-delhi-sh-nayan-raheja-new-delhi</loc>
               <lastmod>2025-04-18T05:21:42.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-del-2012-14-shri-vipin-kumar-khanna-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T16:00:19.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3389-mum-2014-14-adishwar-k-jain-thane-comm-of-income-tax-26-mumbai</loc>
               <lastmod>2025-04-19T16:57:13.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-hyd-2017-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-maruti-securities-limited-secundrabad</loc>
               <lastmod>2025-04-19T09:00:49.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1725-hyd-2017-14-income-tax-officer-ward-1-sangareddy-classic-agro-foods-sangareddy</loc>
               <lastmod>2025-04-19T09:00:50.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-350-chny-2017-24-dcit-chennai-m-s-doshi-housing-ltd-chennai</loc>
               <lastmod>2025-04-12T06:28:02.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-hyd-2017-14-savvy-spechems-private-limited-hyderabad-hyderabad-dcit-circle-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:49:04.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-pun-2015-14-assistant-commissioner-of-income-tax-m-s-varun-developers-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-pun-2016-14-bipin-engineers-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1457-pun-2015-14-income-tax-officer-avalara-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-pun-2016-14-assistant-commissioner-of-income-tax-shri-anand-co-op-bank-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1210-pun-2015-14-gajendra-d-pawar-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-pun-2012-14-acit-cir-ii-aurangabad-aurangabad-shri-bajaj-satyanarayan-girdharilal-beed</loc>
               <lastmod>2025-06-05T13:57:13.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6419-del-2017-14-mobina-saharanpur-ito-ward-3-2-saharanpur</loc>
               <lastmod>2025-04-18T15:49:54.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2604-mum-2012-14-mahindra-engineering-services-ltd-mumbai-i-t-o-wd-2-2-1-mumbai</loc>
               <lastmod>2025-04-19T22:01:12.842Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1844-mum-2014-14-mahindra-engineering-services-ltd-mumbai-dcit-cir-2-2-osd-mumbai</loc>
               <lastmod>2025-04-19T22:01:13.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7003-mum-2011-14-dcit-cir-2-2-mumbai-mahindra-engg-services-ltd-mumbai</loc>
               <lastmod>2025-04-19T22:01:13.139Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-kol-2017-14-ram-bilas-agarwal-kolkata-ito-ward-36-1-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:15:06.400Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-kol-2017-14-mangilal-sethia-uttar-dinajpur-ito-ward-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2025-04-19T15:15:08.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4404-mum-2013-14-nikhil-j-shah-huf-mumbai-dcit-13-3-mumbai</loc>
               <lastmod>2025-04-19T17:35:59.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-mum-2017-14-nikhil-j-shah-huf-mumbai-acit-13-3-mumbai</loc>
               <lastmod>2025-04-19T17:49:54.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-chny-2016-14-dcit-chennai-m-s-hwashin-automotive-india-pvt-ltd-kancheepuram</loc>
               <lastmod>2025-04-12T10:28:03.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-pun-2016-14-sarika-sanjaykumar-shah-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T04:28:04.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-pun-2015-14-assistant-commissioner-of-income-tax-maharashtra-water-conservation-corporation-aurangabad</loc>
               <lastmod>2025-04-14T04:28:05.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6251-del-2017-14-bestways-transport-india-p-ltd-faridabad-ito-ward-1-2-faridabad</loc>
               <lastmod>2025-04-18T12:50:05.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6919-del-2017-14-pradyumn-kumar-awasthi-new-delhi-ito-ward-66-3-new-delhi</loc>
               <lastmod>2025-04-18T12:50:05.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-196-del-2015-23-suraj-prakash-manchanda-delhi-income-tax-officer-new-delhi</loc>
               <lastmod>2025-04-18T12:50:07.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3511-mum-2015-14-fractal-analytics-p-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-04-14T14:21:02.558Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2291-kol-2017-14-devendra-finvest-and-holding-pvt-ltd-kolkata-ito-ward-6-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-jab-2016-14-m-s-rambilas-gattani-income-tax-officer-ward-1</loc>
               <lastmod>2024-10-10T00:07:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-agr-2016-24-ito-ward-3-1-etah-narendra-kumar-gupta-etah</loc>
               <lastmod>2024-10-09T22:27:48.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-389-del-2014-23-vishesh-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-coch-2017-14-the-ito-ward-1-kalpetta-kalpetta-m-s-kottathara-service-co-op-bank-ltd-wayanad</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-coch-2016-14-the-ito-international-taxation-calicut-dr-k-p-ali-kasargode</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-coch-2017-14-the-ito-ward-2-2-kozhikkode-m-s-maruthonkara-service-co-op-bank-ltd-vadakara</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-coch-2017-14-m-s-st-thomas-cathedral-church-trichur-the-ito-trichur</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3199-chny-2016-14-m-s-super-spinning-mills-ltd-coimbatore-dcit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2736-chny-2016-14-ito-tiruppur-shri-v-s-chandrakumar-tiruppur</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-chny-2016-14-v-ravishankar-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1283-chny-2017-14-ponmudi-muthusamy-gounder-trust-tiruppur-ito-tiruppur</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-chny-2017-14-dcit-corporate-circle-2-1-chennai-fl-smidth-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-chny-2017-14-dcit-chennai-ratha-somerset-greenways-chennai-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-chny-2016-14-s-gajendran-chennai-ito-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-chny-2017-14-nissan-motor-india-private-limited-chennai-dcit-international-taxation-2-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-chny-2016-14-dcit-chennai-sivagami-holdings-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-chny-2017-14-ito-ward-2-3-salem-s-1911-a-n-pudur-paccs-ltd-salem</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-chny-2017-14-supriya-p-chennai-ito-non-corporate-officer-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2705-chny-2017-14-acit-corporate-circle-4-1-chennai-malabar-hotels-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-chny-2017-14-u-kiran-kumari-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-chny-2017-14-dcit-corporate-circle-3-2-chennai-upshot-utility-services-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2183-chny-2017-14-supriya-p-chennai-ito-non-corporate-officer-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1916-chny-2017-14-hospira-healthcare-india-private-limited-chennai-dcit-international-taxation-2-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1958-chny-2017-14-dcit-circle-1-tirunelveli-a-thirumagal-tirunelveli</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2282-chny-2017-14-v-c-arunai-vadivelan-chennai-asst-commr-of-income-tax-non-corp-circle-11-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-chny-2017-14-acit-coimbatore-s-shanmugapriya-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-chny-2017-14-a-m-subramanian-madurai-dcit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1978-chny-2015-14-acit-chennai-everonn-education-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1976-chny-2015-14-acit-chennai-everonn-education-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-chny-2015-14-everonn-education-limited-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-chny-2015-14-acit-chennai-everonn-education-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-chny-2016-14-tamilnadu-kangayam-palanisamy-gounder-coimbatore-dcit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2933-chny-2016-14-r-saibabu-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-chny-2017-14-arihanth-nitco-park-owners-association-chennai-acit-cpc-bangalore</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-chny-2017-14-acit-corporate-circle-2-madurai-sri-kaliswari-fireworks-p-ltd-sivakasi</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1898-chny-2017-14-acit-corporate-circle-2-madurai-j-seethalakshmi-aruppukottai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1073-chny-2017-14-acit-madurai-s-jayaraman-madurai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1323-chandi-2017-14-smt-gurdeep-kaur-ludhiana-ito-w-6-1-ludhiana</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-chandi-2017-14-m-s-agni-bio-power-energy-pvt-ltd-mohali-ito-w-6-1-mohali</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-bang-2016-14-vijaya-bank-bellary-asst-commissioner-of-income-tax-bellary</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-bang-2018-14-mr-m-ramesh-chikkaballapur-income-tax-officer-ward-1-chikkaballapur</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-bang-2018-14-m-s-bhuvaneshwari-pattina-souharda-sahakari-niyamitha-gangavathi-income-tax-officer-ward-1-koppal</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-bang-2017-14-k-s-gundappa-shetty-huf-bengaluru-income-tax-officer-ward-10-2-bengaluru</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-agr-2015-14-anurag-agarwal-mathura-acit-circle-3-1-mathura</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-agr-2017-14-jugendra-singh-yadav-agra-dcit-circle-1-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-agr-2013-14-sh-nanoomal-gupta-hathras-a-c-i-t-central-circle-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-agr-2016-14-sh-vakeel-singh-kansana-gwalior-addl-c-i-t-range-3-gwalior</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-agr-2017-14-bsa-college-matura-cit-exmp-lucknow</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-agr-2016-14-satyendra-pal-singh-raghav-agra-i-t-o-2-4-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-agr-2017-14-shri-mahavir-digamber-jain-trust-agra-cit-exmp-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-pat-2016-14-acit-sri-raushan-agrawal</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-pat-2016-14-the-managing-director-director-of-income-tax-i-amp-ci</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-pat-2015-14-jamia-slafia-educational-society-c-i-t</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-pat-2017-14-sri-ram-hanuman-mandal-muzaffarpur-c-i-t-exemption-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-pat-2017-14-shiv-krishna-mandal-patna-i-t-o-ward-6-3-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-pat-2017-14-sh-r-k-rana-patna-acit-central-ciecle-2-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-pat-2017-14-sh-r-k-rana-patna-acit-central-ciecle-2-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pat-2016-14-m-s-laxman-sharma-patna-c-i-t-3</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3342-mum-2016-14-axis-realty-p-ltd-mumbai-dcit-9-1-2-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-mum-2017-14-actavis-pharma-development-centre-p-ltd-mumbai-dcit-wd-15-1-1-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-kol-2016-14-seikh-nizamuddin-purba-medinipur-acit-circle-27-haldia-haldia</loc>
               <lastmod>2024-10-10T00:03:59.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-pat-2014-16-dcit-patna-m-s-nirman-cement-ltd-patna</loc>
               <lastmod>2024-10-09T21:43:30.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-10-pat-2013-16-dr-umesh-pd-singh-acit</loc>
               <lastmod>2024-10-09T21:43:30.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3410-mum-2017-14-babulal-b-kanungo-mumbai-ito-wd-19-1-2-mumbai</loc>
               <lastmod>2025-04-17T08:07:38.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-mum-2017-14-asst-cit-18-3-mumbai-sumit-j-jain-mumbai</loc>
               <lastmod>2025-04-12T05:35:07.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6961-mum-2012-14-mahindra-amp-mahindra-ltd-mumbai-acit-2-2-mumbai</loc>
               <lastmod>2025-04-13T16:56:04.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-del-2015-14-ito-tds-ghaziabad-m-s-yamuna-pollution-control-ghaziabad</loc>
               <lastmod>2025-04-18T05:21:42.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5724-del-2013-14-sahara-global-vision-pvt-ltd-mumbai-dcit-new-delhi</loc>
               <lastmod>2025-04-18T05:21:42.295Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-bang-2018-14-sri-hanumaiah-srinivas-bangalore-the-income-tax-officer-ward-6-2-4-bangalore</loc>
               <lastmod>2025-04-20T13:50:03.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-hyd-2017-14-hyderabad-cricket-association-hyderabad-income-tax-officer-exemption-4-hyderabad</loc>
               <lastmod>2025-04-19T09:14:53.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-ahd-2011-14-gujarat-industries-power-co-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-21T13:08:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-ahd-2014-14-the-dy-cit-circle-6-surat-shri-rameshchandra-i-gandhi-huf-surat</loc>
               <lastmod>2025-04-13T16:07:05.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4370-mum-2013-14-shri-uttam-mulchand-amarnani-mumbai-acit-19-3-mumbai</loc>
               <lastmod>2025-04-18T22:57:09.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6161-del-2017-14-ito-ward-1-panipat-kanaparthy-anantha-kumar-karnal</loc>
               <lastmod>2025-04-15T16:14:20.906Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6658-mum-2017-14-udaykumar-b-narayana-mumbai-income-tax-officer-11-3-4-mumbai</loc>
               <lastmod>2025-04-16T09:56:28.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-bang-2017-14-deputy-commissioner-of-income-tax-circle-6-1-2-bengaluru-m-s-subramanya-constructions-amp-development-company-ltd-bengaluru</loc>
               <lastmod>2025-04-17T12:07:56.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-mum-2014-14-belim-electromac-industries-mumbai-ito-wd-13-2-1-mumbai</loc>
               <lastmod>2025-04-16T11:14:26.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5162-mum-2016-14-acit-9-3-2-mumbai-future-media-india-limited-mumbai</loc>
               <lastmod>2025-04-16T09:49:31.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-140-coch-2016-24-m-s-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-coch-2018-24-m-s-vijaya-hospitality-and-resorts-ltd-ernakulam-the-adcit-tds-cochin</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-coch-2016-24-m-s-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-coch-2016-14-the-acit-cochin-m-s-janapriya-builders-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-coch-2016-14-sri-s-v-unnikrishnanannair-kottarakkara-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-coch-2016-14-sri-bathisha-kalam-pasha-ernakulam-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-coch-2014-14-dcit-cochin-m-s-dewa-projects-p-ltd-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-coch-2014-14-m-s-dewa-projects-p-ltd-trivandrum-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-coch-2016-14-m-s-abad-hotels-india-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-473-coch-2016-14-m-s-alhind-builders-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3369-mum-2016-14-jcit-osd-9-1-2-mumbai-aptech-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3367-mum-2016-14-azofen-p-ltd-mumbai-dcit-osd-8-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3366-mum-2016-14-lok-housing-and-constructions-ltd-mumbai-dcit-osd-8-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4173-mum-2016-14-dcit-13-3-2-mumbai-you-broadband-amp-cable-india-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6660-mum-2016-14-vasai-vikas-shakari-bank-ltd-vasai-dcit-cir-4-thane</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5015-mum-2016-14-acit-cir-15-1-2-mumbai-desh-consultancy-services-pvt-ltd-navi-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6545-mum-2016-14-fragrance-amp-flavours-association-of-india-mumbai-ddit-e-1-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-mum-2018-14-kavita-hule-mumbai-income-tax-officer-26-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-bang-2017-14-income-tax-officer-ward-4-1-1-bangalore-m-s-jain-farms-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1846-bang-2016-14-vijaya-bank-bellary-asst-commissioner-of-income-tax-bellary</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4047-mum-2011-14-small-industries-development-bank-of-india-mumbai-dcit-rg-3-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4045-mum-2011-14-small-industries-development-bank-of-india-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-mum-2016-14-fouress-engg-i-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-mum-2017-14-diebold-systems-p-ltd-mumbai-dcit-cir-12-2-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-08-coch-2018-24-the-plantation-corporation-of-kerala-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-152-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6463-mum-2014-14-asst-cit-7-2-mumbai-scion-marketing-i-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-mum-2014-14-toshbro-trading-p-ltd-mumbai-ito-1-3-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3594-mum-2016-14-gateway-terminals-india-p-ltd-navi-mumbai-ito-5-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-mum-2016-14-asst-cit-5-3-2-mumbai-sanghavi-exports-international-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-mum-2016-14-mckinsey-amp-company-canada-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-mum-2016-14-mckinsey-amp-company-inc-inernational-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3297-mum-2016-14-k-amshet-investment-p-ltd-mumbai-ito-6-2-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-mum-2008-14-m-s-kansai-nerolac-paints-ltd-erstwhile-known-as-goodlass-nerolac-paints-ltd-mumbai-the-dcit-rg-6-3</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3074-mum-2016-14-acit-7-2-1-mumbai-mahindra-lifespace-developers-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1269-mum-2016-14-asst-cit-15-2-2-mumbai-owens-corning-enterprises-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5352-mum-2017-14-bhavridevi-a-bothra-mumbai-income-tax-officer-19-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-886-mum-2017-24-choron-diamonds-india-private-limited-mumbai-assistant-commissioner-of-income-tax-5-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2654-del-2016-14-dcit-new-delhi-m-s-pavitra-commercials-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-del-2015-14-remarkable-estates-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-831-del-2015-14-acit-new-delhi-m-s-r-j-corp-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6705-del-2016-14-m-s-reliance-footwear-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1848-del-2014-14-dcit-gurgaon-m-s-pbs-foods-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-del-2012-14-transocean-offshore-deepwater-drilling-inc-mumbai-addl-dit-dehradun</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6554-del-2016-14-addl-cit-new-delhi-m-s-matrix-clothing-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-del-2015-14-mr-pravin-juneja-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5669-del-2015-14-m-s-rama-krishna-jewellers-india-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1609-del-2013-14-dcit-ltu-new-delhi-m-s-whirlpool-of-india-ltd-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-del-2014-23-m-s-aop-of-schlumberger-asia-services-ltd-amp-transocean-offshore-deepwater-drilling-inc-mumbai-adit-intl-taxation-dehradun</loc>
               <lastmod>2025-07-07T13:58:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3130-ahd-2013-14-adani-energy-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3676-mum-2016-14-dcit-cir-3-3-1-mumbai-anil-dhirajlal-ambani-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-mum-2016-14-gigaplex-estate-p-ltd-mumbai-dcit-osd-ii-cen-rg-7-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-mum-2014-14-ashoka-builders-mumbai-addl-cit-rg-19-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-rjt-2013-14-smt-gracy-kuthumkal-thomas-veraval-the-joint-commissioner-of-income-tax-junagadh-range-1-junagadh</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-rjt-2012-14-the-ito-ward-1-3-rajkot-gujarat-rhyno-thermopack-industries</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3276-ahd-2015-14-m-s-p-gautam-amp-co-ahmedabad-acit-cir-11-now-circle-5-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2182-ahd-2014-14-the-acit-circle-4-baroda-m-s-paramount-technologies-ltd-baroda</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2921-ahd-2015-14-marudhar-industries-limited-ahmedabad-the-dy-cit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-ahd-2015-14-ito-ward-1-1-1-ahmedabad-m-s-adani-retail-p-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ahd-2016-14-the-acit-circle-11-ahmedabad-m-s-p-gautam-amp-co-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2130-ahd-2016-14-ept-exim-services-pvt-ltd-ahmedabad-the-dy-commissioner-of-income-tax-cpc-tds-gaziabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-ahd-2016-14-ito-ward-1-2-2-ahmedabad-m-s-kad-udyog-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2013-14-the-acit-mehsana-circle-mehsana-m-s-shaifali-steels-ltd-kalol</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-ahd-2016-14-the-ito-ward-3-1-5-vadodara-smt-rupal-paresh-amin-vadodara</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-ahd-2016-14-the-ito-exemptions-bhavnagar-vinay-vihar-kelavani-mandal-bhavnagar</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2369-ahd-2014-14-shri-omprakash-m-agrawal-ahmedabad-the-acit-circle-12-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2001-ahd-2016-14-m-s-banaskanth-dist-co-op-milk-producers-union-ltd-banaskantha-the-asstt-commissioner-of-income-tax-b-k-circle-palanpur</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3678-ahd-2015-14-the-dy-cit-exemp-circle-1-ahmedabad-naroda-enviro-projects-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-669-ahd-2016-14-dy-commissioner-of-income-tax-circle-2-1-1-ahmedabad-endeavour-careers-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-mum-2016-14-shanmukhananda-fine-arts-amp-sangeetha-sabha-mumbai-ddit-e-i-2</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2333-mum-2016-14-shriram-chits-maharashtra-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2960-mum-2017-14-jyotiben-n-ajmera-mumbai-dcit-cc-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3201-mum-2015-14-kss-petron-p-ltd-mumbai-pr-cit-14-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1558-ahd-2016-14-m-s-kirti-construction-baroda-the-income-tax-officer-ward-2-1-baroda</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2415-ahd-2016-14-m-s-charotar-gas-sahkari-mandali-ltd-anand-the-dy-commissioner-of-income-tax-anand-circle-anand</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-ahd-2015-14-hariom-developers-ahmedabad-the-income-tax-officer-ward-2-gandhinagar</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3341-mum-2016-14-the-excutive-board-of-the-methodist-church-in-india-mumbai-asst-dit-e-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-mum-2016-14-rishab-steel-house-mumbai-asst-cit-15-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-mum-2016-14-rbbr-infrastructure-p-ltd-mumbai-ito-2-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4380-mum-2015-14-acit-27-3-navi-mumbai-sai-developers-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2787-mum-2017-14-kishore-kumar-kataruka-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-mum-2015-14-ito-33-1-1-mumbai-arun-damji-gada-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-del-2015-14-m-s-pragati-vanijaya-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2005-del-2013-14-m-s-ansal-properties-amp-infrastructure-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4179-del-2014-14-dcit-new-delhi-m-s-sabita-healthcare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-del-2013-14-ito-new-delhi-sh-sahabuddin-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-del-2013-14-dcit-faridabad-m-s-svs-propmart-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-del-2016-14-rajbir-singh-verma-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3232-del-2012-14-ito-new-delhi-m-s-sagar-promoters-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3802-del-2013-14-ito-new-delhi-sh-saurabh-kumar-sankalan-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-del-2016-14-veda-overseas-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5224-del-2014-14-m-s-spirotech-heat-exchangers-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-932-del-2011-14-c-s-vaidyanathan-huf-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6133-del-2014-14-dcit-new-delhi-m-s-dia-vikas-capital-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4776-del-2015-14-dcit-new-delhi-m-s-arora-timber-international-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4910-del-2012-14-delhi-tourism-transportation-and-development-corporation-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2687-del-2012-14-delhi-tourism-amp-transportation-development-corp-ltd-new-delhi-addll-cit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5134-del-2010-14-ess-distribution-mauritius-s-n-c-et-compagnie-mauritius-adit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-828-del-2014-14-m-s-siddhi-vinayak-aeromatics-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3706-del-2015-14-m-s-society-for-educational-excellence-ghaziabad-addl-cit-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-del-2013-14-rolls-royce-plc-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-del-2016-14-ito-rishikesh-m-s-ganga-beach-resorts-uttrakhand</loc>
               <lastmod>2025-07-29T13:51:18.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-viz-2013-14-p-yasoda-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-viz-2016-14-satyanarayana-amp-others-ravulapalem-the-ito-amalapuram</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-viz-2017-14-acit-central-circle-1-visakhapatnam-rajkamal-marine-breeding-farms-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-viz-2017-14-the-ito-anakapalle-sri-kota-subba-reddy-anakapalle</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-viz-2017-14-acit-vijayawada-sri-prakash-educational-society-tuni</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-viz-2017-14-goddi-kanna-rao-hyderabad-the-dycit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-viz-2017-14-acit-exemptions-exemptions-circle-vijayawada-sri-prakash-educational-society-tuni</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-viz-2017-14-m-s-fusion-voice-solutions-india-pvt-ltd-vijayawada-the-ito-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-viz-2017-14-the-deputi-commissioner-of-income-tax-visakhapatnam-m-s-seven-hills-healthcare-pvt-ltd-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-viz-2018-23-chalasani-venkat-vijayawada-ito-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-viz-2017-23-sri-prakasha-educational-society-tunii-acit-exemptions-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-viz-2017-23-m-s-efftronics-systems-private-limited-vijayawada-the-deputy-cit-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-mum-2018-14-mayoor-cooperative-housing-society-limited-mumbai-income-tax-officer-21-2-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4511-mum-2012-14-vodafone-india-ltd-formerly-known-as-vodafone-essar-ltd-mumbai-i-t-o-osd-tds-rg-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2388-mum-2013-14-blueberry-trading-company-p-ltd-mumbai-dcit-3-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-viz-2017-14-acit-circle-1-1-visakhapatnam-bharat-heavy-plate-and-vessels-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-viz-2017-14-bharat-heavy-plate-amp-vessels-limited-now-known-as-bharat-heavy-electricals-limited-hpvp-unit-visakhapatnam-dcit-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-viz-2018-14-acit-circle-2-1-visakhapatnam-a-v-vishnu-vara-prasad-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-viz-2018-14-acit-circle-2-1-visakhapatnam-y-venkata-ramana-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-viz-2016-24-sri-padarthi-venkata-siva-ramakrishna-rao-guntur-the-dcit-circle-1-1-guntur</loc>
               <lastmod>2025-07-22T10:42:20.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-378-mum-2017-24-soleil-trading-private-limited-mumbai-income-tax-officer-8-3-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6536-del-2015-14-sh-vijay-sachdev-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2594-del-2016-14-m-s-girnar-infrastructure-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3721-del-2016-14-m-s-rajat-amp-company-commodities-pvt-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-del-2016-14-shabad-foundation-faridabad-cit-exemptions-chandigarh</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3332-del-2015-14-m-s-tata-teleservices-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6354-del-2017-14-sandeep-kundalia-delhi-ito-ward-49-1-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5971-mum-2012-14-addl-c-i-t-rg-3-3-mumbai-aavaran-textiles-pvt-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5011-mum-2015-14-amrit-diamond-trade-centre-p-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4782-mum-2016-14-acit-23-3-mumbai-richard-duggan-cooper-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-ctk-2016-16-sri-bhaskar-chowdary-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-chandi-2016-14-kamal-kishore-patiala-income-tax-officer-patiala</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-chandi-2016-14-raj-kumar-singal-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-chandi-2013-14-m-s-greenview-land-amp-buildcon-pvt-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-254-chandi-2017-14-sh-munish-jain-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-chandi-2017-14-m-s-zenith-international-solan-dcit-circle-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-chandi-2017-14-ito-circle-parwanoo-m-s-globe-precision-industries-pvt-ltd-baddi</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-chandi-2017-14-ito-circle-parwanoo-m-s-globe-precision-industries-pvt-ltd-baddi</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1287-chandi-2016-14-jai-prakash-goyal-mandi-gobindgarh-acit-patiala</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-chandi-2017-14-dcit-circle-parwanoo-m-s-aerowin-international-baddi</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-ctk-2013-14-mahanadi-coalfields-ltd-sambalpur-acit-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-c-suresh-reddy-co-and-m-s-c-s-r-constructions-and-m-s-laxven-systems-and-m-s-deepika-infratech-pvt-ltd-and-m-s-hyderabad-towers-and-displays-pvt-ltd-chief-administrative-officer-const-scr-nirman-bhavan-secunderabad-43663-2017-1593-2018</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/zuari-foods-and-farms-pvt-ltd-assistant-commissioner-of-income-tax-circle-1-1-panaji-goa-and-commissioner-of-income-tax-having-his-office-at-patto-panaji-goa-1000</loc>
               <lastmod>2025-09-18T06:50:41.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/darshan-singh-samyal-commissioner-of-income-tax-j-k-pamama-chowk-jammu-and-ors-ita-no-07-2009</loc>
               <lastmod>2025-09-18T06:53:24.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-180-chny-2017-23-s-1911-a-n-pudur-paccs-ltd-salem-ito-ward-2-3-salem</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-382-chny-2017-24-tamilnadu-cooperative-state-agricultural-amp-rural-development-bank-chennai-acit-non-corporate-circle-2-chennai</loc>
               <lastmod>2025-09-17T13:00:40.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-cit-a-and-the-deputy-commissioner-of-income-tax-circle-1-city-co-operative-bank-ltd-560-2017</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulip-global-pvt-ltd-commissioner-of-income-tax-jaipur-352-2017</loc>
               <lastmod>2025-09-18T06:59:00.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-dalmia-principal-commissioner-of-income-tax-central-3-new-delhi-339-2018</loc>
               <lastmod>2025-09-18T07:00:30.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oracle-india-pvt-ltd-commissioner-of-income-tax-delhi-anr-and-union-of-india-ors-1110-2012</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/convergys-customer-management-group-inc-through-mr-naresh-lakhani-authorised-signatory-director-of-income-tax-1-international-taxation-and-commissioner-of-income-tax-i-international-taxation-new-delhi-ita-3-2014</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/convergys-customer-management-group-inc-through-mr-naresh-lakhani-authorised-signatory-director-of-income-tax-1-international-taxation-and-commissioner-of-income-tax-i-international-taxation-new-delhi-ita-3-2014</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viren-rashmikanth-mehta-and-viren-rashmikanth-mehta-huf-and-late-haridas-c-ashar-huf-income-tax-officer-ward-5-2-and-income-tax-officer-ward-8-3-43194-2015</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-mathew-k-cherian-the-assistant-commissioner-of-income-tax-central-circle-kottayam-and-the-commissioner-of-income-tax-appeals-iii-8016</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-shoranur-co-operative-service-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8281</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/affluence-shares-and-stocks-pvt-ltd-assistant-commissioner-of-income-tax-central-circle-2-3-20954-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/khatu-shyam-processors-pvt-ltd-dy-commissioner-of-income-tax-circle-1-1-2-22933-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/md-rahim-ali-and-dukhu-miah-dukhi-ali-the-union-of-india-and-the-state-of-assam-and-the-deputy-commissioner-bongaigaon-and-the-superintendent-of-police-b-bongaigaon-and-the-officer-in-charge-abhayapuri-police-station-4108-2016</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/md-rahim-ali-and-dukhu-miah-dukhi-ali-the-union-of-india-and-the-state-of-assam-and-the-deputy-commissioner-bongaigaon-and-the-superintendent-of-police-b-bongaigaon-and-the-officer-in-charge-abhayapuri-police-station-4108-2016</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chemmaruthy-service-co-operative-bank-ltd-no-t-328-represented-by-its-secretary-the-income-tax-officer-ward-2-5-and-the-commissioner-of-income-tax-appeals-6916</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ottappalam-co-operative-marketing-society-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-aayakar-bhawan-thrissur-8587</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kulikkiliad-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-9429</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/travancore-sugars-and-chemicals-ltd-the-additional-commissioner-of-income-tax-tiruvalla-range-and-the-chief-commissioner-of-income-tax-kerala-34672</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-m-a-mohammed-ali-the-deputy-commissioner-of-income-tax-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-iii-10187</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vellinezhi-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-sakthan-thampuran-nagar-thrissur-8662</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anakkara-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-9151</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/peroorkada-service-co-operative-bank-limited-the-income-tax-officer-ward-2-1-and-commissioner-of-income-tax-appeals-1-and-the-principal-commissioner-and-the-assistant-commissioner-7035</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-koduvazhanoor-service-co-operative-bank-ltd-no-3144-the-income-tax-officer-ward-2-5-and-the-commissioner-of-income-tax-appeals-7144</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-travancore-chief-commissioner-of-income-tax-and-assistant-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-assessment-and-central-board-of-direct-taxes-369-2017</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kumarannellur-co-operative-service-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-9566</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ottappalam-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-aayakar-bhawan-thrissur-8512</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chittur-service-co-operative-bank-ltd-the-income-tax-officer-and-the-commissioner-of-income-tax-appeals-7057</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-gahlot-ors-and-rajesh-rishi-anr-and-alka-lamba-and-naresh-yadav-and-shri-adarsh-shastri-ors-and-sanjeev-jha-and-rajesh-gupta-and-rajesh-rishi-and-anil-kumar-bajpai-and-som-dutt-and-avtar-singh-kalka-and-vijender-garg-vijay-and-jarnail-singh-and-kailash-gahlot-and-alka-lamba-and-manoj-kumar-and-nitin-tyagi-and-sukhvir-singh-election-commission-of-india-ors-and-union-of-india-ministry-of-law-and-justice-and-ors-and-gnctd-750-2018</loc>
               <lastmod>2025-09-18T07:03:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sanjay-dalmia-principal-commissioner-of-income-tax-central-3-new-delhi-339-2018</loc>
               <lastmod>2025-09-18T07:03:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-erakkaperumal-union-bank-of-india-armb-chennai-and-s-abdul-wahab-and-recovery-officer-debts-recovery-tribunal-ii-chennai-and-inspector-of-police-east-police-station-east-gate-thanjavur-3623</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anita-sood-and-harminder-kaur-union-of-india-and-indian-oil-corporation-7590-2015</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/haryana-city-gas-distribution-limited-union-of-india-and-department-of-petroleum-and-natural-gas-regulatory-board-and-petroleum-natural-gas-regulatory-board-and-department-of-industries-and-commerce-government-of-haryana-and-bharat-petroleum-corporation-limited-14490-2016</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-kol-2017-14-m-s-dhanvarsha-properties-pvt-ltd-kolkata-ito-ward-8-2-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6235-del-2017-14-meenu-goel-new-delhi-ito-ward-31-1-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4844-mum-2011-14-acit-11-2-mumbai-deloite-haskins-amp-sells-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6879-mum-2016-14-dcit-cc-2-2-mumbai-global-papaer-impex-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6874-mum-2016-14-dcit-cc-2-2-mumbai-speciality-papaer-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6628-mum-2016-14-ito-e-1-3-mumbai-indian-insitution-of-industrial-engineering-navi-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6870-mum-2016-14-dcit-cc-2-2-mumbai-speciality-papaer-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3767-mum-2016-14-sachin-manohar-deshmukh-mumbai-acit-10-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7249-mum-2016-14-dcit-3-3-1-mumbai-reliance-general-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5132-mum-2015-14-dcit-3-2-2-mumbai-kail-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-mum-2014-14-acit-24-1-mumbai-arun-damji-gada-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-mum-2014-14-k-b-mehta-amp-co-mumbai-dcit-cen-cir-35-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-kol-2017-14-acit-central-circle-1-1-kolkata-kolkata-shri-mohan-lal-agarwal-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-kol-2016-14-jcit-osd-cir-8-1-kolkata-kolkata-m-s-hi-tech-systems-amp-services-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-kol-2016-14-acit-cir-29-kolkata-kolkata-smt-surjit-kaur-uberoi-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1660-kol-2016-14-dcit-cir-5-1-kolkata-kolkata-m-s-kesoram-industries-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-kol-2016-14-daulal-kothari-kolkata-dcit-cir-44-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-kol-2015-14-dcit-cir-12-1-kolkata-kolkata-m-s-dalmia-securities-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-kol-2010-14-dcit-circle-10-kolkata-kolkata-m-s-vesuvius-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-kol-2016-14-ito-wd-12-3-kolkata-kolkata-m-s-b-u-gardens-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2067-kol-2016-14-sukdeb-mondal-kolkata-the-ito-ward-15-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-kol-2016-14-shri-tarun-kumar-mallick-kolkata-ito-wd-26-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2077-kol-2016-14-i-t-o-ward-12-3-kolkata-kolkata-m-s-jhabua-power-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-kol-2016-14-m-s-basundhara-goods-p-ltd-new-delhi-ito-wd-5-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-kol-2016-14-rsp-capital-markets-pvt-ltd-kolkata-dcit-cir-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-kol-2015-14-samudra-commotrade-pvt-ltd-kolkata-cit-kolkata-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-kol-2015-16-dcit-cc-1-3-kolkata-kolkata-m-s-rungta-mines-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-del-2016-14-dcit-e-new-delhi-dlf-qutab-enclave-comples-medical-charitable-trust-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-del-2015-14-m-s-omega-nirman-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3729-del-2012-14-ito-new-delhi-m-s-nvs-builders-pvt-ltd-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5035-del-2016-14-noida-special-economic-zone-authority-noida-addl-cit-tds-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-633-del-2017-14-ge-nuovo-pignone-spa-gurgaon-acit-international-taxation-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-del-2015-14-acit-rohtak-m-s-micro-turners-rohtak</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-kol-2017-14-rajneesh-agarwal-kolkata-pr-cit-kol-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-kol-2016-14-ashwinbhai-g-patel-huf-kolkata-ito-wd-34-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-kol-2017-14-m-s-arcl-organics-ltd-kolkata-pcit-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-kol-2017-14-acit-central-circle-1-1-kolkata-kolkata-m-s-adhunik-alloys-amp-power-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-kol-2016-14-jcit-osd-cir-11-1-kolkata-kolkata-m-s-imc-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-kol-2017-23-shri-laxmipat-surana-kolkata-ito-ward-35-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-gahlot-ors-and-rajesh-rishi-anr-and-alka-lamba-and-naresh-yadav-and-shri-adarsh-shastri-ors-and-sanjeev-jha-and-rajesh-gupta-and-rajesh-rishi-and-anil-kumar-bajpai-and-som-dutt-and-avtar-singh-kalka-and-vijender-garg-vijay-and-jarnail-singh-tilak-nagar-and-kailash-gahlot-and-alka-lamba-and-manoj-kumar-and-nitin-tyagi-and-sukhvir-singh-election-commission-of-india-ors-and-union-of-india-ministry-of-law-and-justice-and-ors-and-gnctd-750-2018</loc>
               <lastmod>2025-12-25T11:50:25.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-nag-2012-23-dy-commissioner-of-income-tax-cir-8-nagpur-roshan-ramdeo-jaiswal-gondia</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1490-chandi-2017-14-bhupinder-kaur-dharampur-dcit-circle-shimla</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chandi-2017-14-dcit-ludhiana-m-s-jain-udhay-apparels-pvt-ltd-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-chandi-2017-14-mahipinder-singh-sandhu-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-chandi-2017-14-ito-w-4-panchkula-smt-seema-dhillon-panchkula</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-chandi-2017-14-shri-rakesh-gupta-ludhiana-acit-c-1-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-chandi-2016-14-m-s-himachal-trading-company-hamirpur-ito-hamirpur</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1027-chandi-2017-14-acit-c-3-1-chandigarh-m-s-durga-jewellers-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-chandi-2017-14-super-multicolor-printers-private-limited-chandigarh-acit-c-2-1-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-chandi-2017-14-m-s-the-h-p-state-co-operative-bank-banikhet-branch-chamba-ito-tds-palampur</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-chandi-2017-14-m-s-the-h-p-state-co-operative-bank-chamba-ito-tds-palampur</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-84-hyd-2017-24-syed-azizuddin-ali-khan-rep-by-gpa-adeeb-ali-khan-alias-adeebunnisa-begum-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-hyd-2017-24-syed-jamaluddin-ali-khan-by-l-r-adeebunnisa-begum-alias-adeeb-ali-khan-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-37-hyd-2015-23-dcit-circle-3-1-hyd-hyderabad-rasa-agrotech-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-del-2007-16-acit-cc-4-anil-singh-verma</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-02-pat-2011-24-royal-india-house-finvest-ltd-sitamarhi-acit-circle-ii-muzaffarpur</loc>
               <lastmod>2025-12-25T08:18:31.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pat-2015-14-acit-patna-central-co-operative-bank-ltd</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3548-del-2016-14-manish-jain-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-pat-2013-14-the-i-t-o-bhagalpur-m-s-silk-cenre-bhagalpur</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-jpr-2015-14-vodafone-digilink-limited-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-jpr-2017-14-smt-kusum-choudhary-kishangarh-deputy-commissioner-of-income-tax-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-jpr-2017-14-m-s-asmi-stonex-kishangarh-income-tax-officer-kishangarh</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-jpr-2014-14-gemorioum-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-976-jpr-2016-14-anil-kumar-dangayach-huf-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-jpr-2017-14-shri-vishnu-kumar-bhargava-jaipur-income-tax-officer-ward-7-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-jpr-2017-14-deputy-commissionr-of-income-tax-circle-6-jaipur-rajasthan-renewable-energy-corporation-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-jpr-2017-14-shivani-khandelwl-ajmer-income-tax-officer-ward-1-2-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-jpr-2017-14-sameer-agarwal-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-jpr-2017-14-acit-jaipur-rajendra-kumar-jain-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-jpr-2017-14-jitendra-kumar-agarwal-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-jpr-2016-14-choice-buildestate-private-limited-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-jpr-2018-14-shri-nirmal-kumar-joshi-kishangarh-income-tax-officer-kishangarh</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-959-jpr-2017-14-jagdambe-stone-company-bharatpur-deputy-commissioner-of-income-tax-bharatpur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-318-bang-2017-24-m-s-triangle-property-developers-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-12-4-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/power-grid-corporation-of-india-limited-the-assistant-commissioner-mysore-division-and-puttswamy-puttswamy-gowda-dead-by-lrs-and-venkataramanagowda-43215-2015</loc>
               <lastmod>2025-12-25T10:00:24.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sakkeer-hussain-cholayil-the-assessing-officer-deputy-commissioner-of-income-tax-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-ernakulam-and-the-principal-commissioner-of-income-tax-central-circle-kochi-9872</loc>
               <lastmod>2025-12-25T10:00:24.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/honda-motorcycle-and-scooter-india-pvt-ltd-pr-commissioner-of-income-tax-gurgaon-and-another-7099</loc>
               <lastmod>2025-12-25T07:55:21.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3103-mum-2015-14-asst-cit-27-3-navi-mumbai-sky-star-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7741-mum-2012-14-sky-star-mumbai-dcit-22-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-nag-2015-14-the-buldhana-district-central-coop-bank-ltd-buldhana-d-c-i-t-akola-akola</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-nag-2015-14-thechikhali-urban-co-op-bank-ltd-a-c-i-t-akola-cir-akola</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-nag-2015-14-the-washim-urban-coop-bank-ltd-washim-the-dy-cit-akola-circle-akola</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-nag-2017-14-ito-ward-1-5-nagpur-m-s-shree-gannayak-builders-and-developers-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-nag-2016-14-shri-salim-zikar-ghaniwala-nagpur-d-c-i-t-cen-tral-cir-amravari-now-additional-charge-with-acit-cent-cir-2-2-nagpur-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-nag-2016-14-shri-siddique-zikar-ghaniwala-nagpur-d-c-i-t-cen-tral-cir-amravari-now-additional-charge-with-acit-cent-cir-2-nagpur-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5883-mum-2016-14-ito-exemption-2-3-mumbai-mumbai-sayaji-u-ba-khin-memorial-trust-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-pun-2017-14-sanjeet-rajendra-gugale-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-pun-2016-14-shoukat-allabksha-bagwan-ichalkaranji-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-pun-2015-14-yashwant-dadasaheb-bandigare-kolhapur-principal-commisisoner-of-income-tax-2</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-pun-2016-14-income-tax-officer-jayprakash-prabhakaran-nair-nashik</loc>
               <lastmod>2025-04-14T18:35:00.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-pun-2015-14-namdev-krishna-patil-kolhapur-income-tax-officer</loc>
               <lastmod>2025-04-13T14:42:00.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-pun-2016-14-joshi-wadewale-prabhat-cinema-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:00:08.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-pun-2016-14-sanjay-shrawan-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:03.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-pun-2016-14-trimurti-furnance-private-limited-nashik-income-tax-officer-nashik</loc>
               <lastmod>2025-04-13T17:42:07.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2511-pun-2016-14-trimurti-furnance-private-limited-nashik-income-tax-officer-nashik</loc>
               <lastmod>2025-04-13T17:42:07.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-pun-2016-14-alka-ramdas-darade-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T18:28:06.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1809-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-pun-2015-14-m-s-xebec-communications-pvt-ltd-pune-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T15:28:07.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-pun-2016-14-m-s-sarovar-enterprises-raigad-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T18:28:06.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-pun-2016-14-bhansilal-ramnath-agarwal-charitable-trust-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-803-pun-2015-14-tibco-softward-india-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T15:35:01.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-49-pun-2017-14-pragat-agro-products-pvt-ltd-jalna-income-tax-officer</loc>
               <lastmod>2025-04-13T17:49:00.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2989-pun-2016-14-balasaheb-bapurao-lahare-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T17:49:00.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2901-pun-2016-14-indrani-m-bhattiprolu-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:49:00.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1634-pun-2014-14-income-tax-officer-mahatma-gandhi-mission-aurangabad</loc>
               <lastmod>2025-04-14T15:28:05.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-kol-2016-14-m-s-pratap-polysacks-limited-kolkata-dcit-circle-5-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-kol-2017-14-acit-circle-12-2-kolkata-kolkata-m-s-shining-consultancy-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-kol-2016-14-ams-fashions-private-limited-kolkata-cit-kolkata-4-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-kol-2016-14-swagatam-merchandise-pvt-ltd-kolkata-the-cit-kolkata-3-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-kol-2014-14-chandernagore-barasat-gate-cultural-association-hooghly-cit-xx-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-kol-2016-14-ito-wd-1-2-kolkata-kolkata-m-s-kaniksha-merchants-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-kol-2016-14-jyoti-prakash-dutta-bangalore-jcit-range-27-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-kol-2011-14-m-s-sarad-industrial-products-kolkata-ito-ward-37-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-kol-2017-14-shri-nathji-goverdhan-nathji-charitable-trust-kolkata-cit-exemption-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-kol-2017-14-m-s-astha-nursing-home-nadia-acit-circle-nadia-nadia</loc>
               <lastmod>2026-01-09T08:40:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-kol-2016-14-swapan-kumar-poddar-kolkata-ito-wd-41-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-pun-2016-14-joshi-wadewale-shewalwadi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2026-03-03T14:37:37.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-kol-2015-14-jct-limited-kolkata-dcit-cir-12-1-kolkata-kolkata</loc>
               <lastmod>2025-04-19T14:01:17.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-kol-2016-14-dcit-cir-9-1-kolkata-kolkata-m-s-lumbini-beverages-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:08:13.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-kol-2016-14-quadeye-securities-pvt-ltd-kolkata-dcit-circle-5-kolkata-kolkata</loc>
               <lastmod>2025-04-16T02:00:21.288Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-129-ahd-2015-23-dipal-prabodhbhai-desai-l-h-of-late-dr-prabodh-mukundrai-desai-ahmedabad-the-income-tax-officer-ward-9-3-ahmedabad</loc>
               <lastmod>2025-04-12T09:35:07.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-197-ahd-2015-23-shri-mahavirchand-harakchand-chopra-ahmedabad-the-income-tax-officer-ward-1-2-3-ahmedabad</loc>
               <lastmod>2025-04-12T09:42:00.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1881-del-2013-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.105Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-del-2011-14-m-s-ravina-amp-associates-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-del-2011-14-m-s-ravina-amp-associates-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-99-ahd-2014-23-adani-retail-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-ahd-2015-14-shri-vijay-d-patel-ahmedabad-the-cit-7-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-ahd-2015-14-shri-nilesh-dineshchandra-patel-huf-ahmedabad-the-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2025-04-13T05:14:01.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-ahd-2016-14-shri-ashokkumar-y-yadav-ahmedabad-the-income-tax-officer-ward-13-1-now-ward-7-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:00:03.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-lkw-2017-14-chief-medical-officer-district-health-society-nrhm-kanpur-income-tax-officer-tds-i-kanpur</loc>
               <lastmod>2025-04-22T00:29:53.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-08-pat-2018-14-m-a-agrawal-motor-store-siwan-ito-ward-1-siwan</loc>
               <lastmod>2025-04-20T03:50:07.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-pat-2017-14-m-s-vatsa-construction-pvt-ltd-patna-acit-circle-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-pat-2017-14-brajesh-kumar-dwivedi-kolkata-income-tax-officer-ward-6-1-patna</loc>
               <lastmod>2025-04-20T03:50:10.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-pat-2017-14-alok-kumar-gaya-i-t-o-ward-1-gaya</loc>
               <lastmod>2025-04-20T03:50:08.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-pat-2017-14-acit-central-circle-1-patna-m-s-indo-asian-mineral-amp-allied-product-industries-patna</loc>
               <lastmod>2025-04-20T03:50:08.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-779-ahd-2015-14-m-s-khyati-chemicals-pvt-ltd-ahmedabad-dy-cit-osd-ahmedabad</loc>
               <lastmod>2025-04-13T17:07:04.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-07-lkw-2018-24-shri-rajneesh-arora-kanpur-i-t-o-kanpur</loc>
               <lastmod>2025-04-21T18:36:48.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-kol-2016-14-m-s-depandable-consultacy-business-pvt-ltd-kolkata-ito-ward-1-3-kolkata-durgapur</loc>
               <lastmod>2025-04-14T08:21:03.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2481-kol-2017-14-shri-bidhan-roy-kolkata-dcit-circle-51-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:07:03.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4929-del-2017-14-acit-central-circle-19-new-delhi-kapis-impex-p-ltd-delhi</loc>
               <lastmod>2025-04-15T16:14:20.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1733-del-2012-14-shri-vipin-kumar-khanna-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T16:00:19.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-kol-2016-14-m-s-balgopal-distributors-pvt-ltd-kolkata-ito-wd-1-2-kolkata-kolkata</loc>
               <lastmod>2025-04-13T19:07:00.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5935-mum-2014-14-nse-it-ltd-mumbai-dcit-8-2-mumbai</loc>
               <lastmod>2025-04-13T19:42:03.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4058-mum-2017-14-ito-25-3-2-mumbai-presidency-co-op-hsg-society-ltd-mumbai</loc>
               <lastmod>2025-04-20T11:08:14.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-bang-2018-14-smt-rekha-osthwal-bengaluru-income-tax-officer-ward-2-hospet</loc>
               <lastmod>2025-04-20T13:43:07.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-bang-2018-14-sri-raju-osthwal-bangalore-the-income-tax-officer-ward-2-bangalore</loc>
               <lastmod>2025-04-20T13:43:07.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-08-bang-2018-14-sri-ramesh-kumar-osthwal-bengaluru-income-tax-officer-ward-2-bengaluru</loc>
               <lastmod>2025-04-20T13:43:07.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-bang-2018-14-sri-ramesh-kumar-osthwal-huf-bangalore-the-income-tax-officer-ward-2-hospet</loc>
               <lastmod>2025-04-20T13:43:07.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-09-bang-2018-14-sri-avinash-osthwal-huf-bengaluru-income-tax-officer-ward-2-bengaluru</loc>
               <lastmod>2025-04-20T13:43:07.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2721-bang-2017-14-m-s-sitaram-sarda-huf-bangalore-income-tax-officer-ward-6-3-4-bangalore</loc>
               <lastmod>2025-04-20T13:36:07.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-bang-2018-14-mr-m-ramesh-chikkaballapur-income-tax-officer-ward-1-chikkaballapur</loc>
               <lastmod>2025-04-20T13:43:08.844Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-bang-2017-14-ajanta-network-bangaluru-income-tax-officer-ward-2-2-4-bengaluru</loc>
               <lastmod>2025-04-20T13:43:09.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-hyd-2017-14-sama-subhash-reddy-hyd-hyderabad-ito-ward-5-2-hyd-hyderabad</loc>
               <lastmod>2025-04-14T19:56:03.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2252-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-karnavati-aviation-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1739-mum-2016-14-kalpataru-gardens-p-ltd-mumbai-dcit-cen-cir-5-3-mumbai</loc>
               <lastmod>2025-04-19T17:35:58.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1183-chandi-2017-14-ito-ward-e-chandigarh-sant-baba-sunder-singh-barnala</loc>
               <lastmod>2025-04-17T21:49:41.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-hyd-2017-14-income-tax-officer-exemption2-hyderabad-kalinga-cultural-trust-hyderabad</loc>
               <lastmod>2025-04-14T20:42:03.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-kol-2015-14-subir-engineering-works-pvt-ltd-kolkata-acit-cir-2-durgapur-durgapur</loc>
               <lastmod>2025-04-16T01:21:21.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-ahd-2015-14-the-bhildi-mercantile-credit-co-operative-society-ltd-banaskantha-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2025-04-22T00:50:54.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-hyd-2015-14-ito-ward-3-4-hyd-hyderabad-suryajyoti-infotech-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-22T01:50:37.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1241-hyd-2015-14-suryajyoti-infotech-ltd-sec-apos-bad-secunderabad-ito-ward-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-22T01:50:37.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2057-kol-2017-14-punjab-produce-holdings-ltd-kolkata-d-c-i-t-circle-5-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:06.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-kol-2017-14-jitendra-kumar-gupta-kolkata-ito-ward-41-40-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-kol-2018-24-m-s-mini-iron-amp-alloys-p-ltd-kolkata-ito-ward-3-4-kolkata-now-ito-ward-3-3-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:00.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-hyd-2015-14-factset-systems-india-private-limited-hyderabad-hyderabad-acit-circle-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:42:09.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-bang-2017-14-m-s-rajesh-exports-ltd-bangalore-the-deputy-commissioner-of-income-tax-circle-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2308-bang-2016-14-assistant-commissioner-of-income-tax-bangalore-m-s-rajesh-exports-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-hyd-2015-14-dcit-circle-3-2-hyd-hyderabad-sms-country-net-works-pvt-ltd-hyd-hyderabad</loc>
               <lastmod>2025-04-14T11:28:02.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4560-mum-2016-14-asst-cit-cir-4-3-1-mumbai-khandwalal-securities-ltd-mumbai</loc>
               <lastmod>2025-04-19T12:43:24.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-372-hyd-2014-14-asst-commissioner-of-income-tax-circle-1-tirupathi-dr-r-sudha-rani-tirupathi</loc>
               <lastmod>2025-04-19T07:42:52.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1128-hyd-2017-14-asst-commissioner-of-income-tax-circle-9-1-hyderabad-the-ranga-reddy-district-judicial-employees-mutually-aided-co-operative-society-limited-hyderabad</loc>
               <lastmod>2025-04-19T07:21:55.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-hyd-2015-14-acit-circle-16-2-hyderabad-hyderabad-dr-kasu-prasad-reddy-hyderabad</loc>
               <lastmod>2025-04-19T07:21:55.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2333-del-2013-14-dcit-new-delhi-m-s-sinosteel-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T10:49:52.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5336-del-2011-14-addl-cit-ghaziabad-m-s-spiced-enfotainment-ltd-noida</loc>
               <lastmod>2025-04-18T10:49:53.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-del-2015-14-m-s-delhi-development-authority-common-wealth-games-2010-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:53.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3610-del-2011-14-adit-e-new-delhi-pran-nath-educational-amp-medical-society-new-delhi</loc>
               <lastmod>2025-04-18T09:56:53.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-rjt-2016-23-maahi-milk-producer-co-ltd-rajkot-gujarat-the-dy-commr-of-income-tax-tds-circle-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:04.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2447-del-2014-14-dcit-new-delhi-m-s-routes-car-rentals-i-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:14:38.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6098-del-2014-14-dcit-new-delhi-m-s-rambagh-palace-hotel-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T15:14:38.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1130-del-2014-14-ito-new-delhi-sh-rohit-gandhi-new-delhi</loc>
               <lastmod>2025-04-16T15:21:27.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2536-del-2014-14-m-s-daikin-airconditioning-india-private-limited-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:21:51.088Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2547-del-2014-14-dcit-new-delhi-m-s-daikin-air-conditioning-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-18T17:21:51.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-287-bang-2017-24-deputy-commissioner-of-income-tax-bangalore-m-s-oblapuram-mining-co-p-ltd-bellary</loc>
               <lastmod>2025-04-17T10:28:32.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-coch-2010-14-stockpoint-share-services-p-ltd-palakkad-acit-palakkad</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-coch-2017-14-the-greater-cochin-dev-authority-cochin-the-acit-exemption-cochin</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-coch-2017-14-the-catholic-arch-bishop-house-trichur-the-ito-exemptions-d-trichur</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-chny-2018-14-m-d-sundar-rao-chennai-ito-non-corporate-ward-6-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-chny-2014-14-acit-chennai-taj-madras-flight-kitchen-private-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-chny-2014-14-acit-chennai-taj-madras-flight-kitchen-private-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-chny-2017-14-intimate-fashions-india-pvt-ltd-kancheepuram-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-chny-2015-14-acit-chennai-escapade-real-estate-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-chny-2017-14-acit-salem-k-gopalakrishnan-salem</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-chny-2015-14-dcit-chennai-banyan-consultancy-services-p-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1176-chny-2017-14-sumukha-synthetics-coimbatore-acit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-chny-2015-14-g-malliga-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2181-chny-2017-14-supriya-p-chennai-ito-non-corporate-officer-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-chny-2017-14-industrias-del-recambio-india-private-limited-kancheepuram-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-chny-2017-14-ito-chennai-p-supriya-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-chny-2017-14-chakramakil-louis-britto-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2079-chny-2014-14-acit-chennai-areva-t-amp-d-india-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-chny-2017-14-ito-chennai-p-supriya-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-chny-2017-14-ito-ward-2-1-salem-s-1235-udayapatti-paccs-ltd-salem</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-chny-2014-14-alstom-t-amp-d-india-limited-chennai-dcit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-chny-2017-14-n-v-ranganathan-chennai-ito-non-corporate-ward-2-3-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-chny-2017-14-acit-coimbatore-aquasub-engineering-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-chny-2017-14-ito-madurai-l-p-l-sons-road-lines-virudhunagar</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-chny-2015-14-acit-chennai-everonn-education-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-chny-2016-14-acit-madurai-a-v-nagarajan-sivagangai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-chny-2015-14-acit-chennai-everonn-education-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-chny-2017-14-dcit-corporate-circle-2-1-chennai-gem-spinners-india-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-chny-2016-14-k-c-palanisamy-coimbatore-dcit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-chny-2015-14-the-salem-dt-co-op-milk-producers-union-ltd-salem-acit-salem</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1186-chny-2017-14-the-salem-dt-co-op-milk-producers-union-ltd-salem-acit-salem</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2035-chny-2017-14-dwaraka-industrial-products-chennai-ito-non-corporate-ward-3-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1488-chandi-2017-14-sh-paramjit-singh-ludhiana-ito-w-1-2-ludhiana</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-833-chandi-2016-14-videotex-international-p-ltd-ludhiana-joint-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1974-bang-2017-14-doddaballapur-industries-assosiation-doddaballapur-commissioner-of-income-tax-e-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-bang-2017-14-sri-mahesh-suryanarayanan-lingam-bangalore-income-tax-officer-ward-5-3-2-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-agr-2013-14-sh-nanoomal-gupta-hathras-a-c-i-t-central-circle-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-agr-2017-14-ito-exmp-agra-m-s-shri-girraj-sewak-samiti-mathura</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-kol-2017-14-s-r-log-products-pvt-ltd-howrah-dcit-cir-13-2-kol-kolkata</loc>
               <lastmod>2024-10-10T00:03:59.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-ahd-2016-14-the-dy-commissioner-of-income-tax-circle-1-1-1-vadodara-gujarat-chemical-port-terminal-co-ltd-bharuch</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-ahd-2014-14-the-dcit-circle-1-surat-m-s-ashok-finstock-pvt-ltd-surat</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-ahd-2014-14-the-dcit-circle-1-surat-m-s-ashok-finstock-pvt-ltd-surat</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-ahd-2017-14-shri-murtuja-husainbhai-hirani-navsari-the-income-tax-officer-ward-3-navsari</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-ahd-2016-14-kanaka-infratech-limited-mumbai-the-assistant-cit-circle-2-bharuch</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6842-mum-2016-14-dcit-cc-3-1-cen-rg-3a-9-enercon-tower-veera-desai-rd-veera-indl-estate-andheri-mumbai-vaayu-infrastructure-llp-mumbai</loc>
               <lastmod>2025-04-18T22:49:55.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-910-ahd-2016-14-southern-gujarat-chamber-trade-amp-industry-development-centre-surat-income-tax-officer-surat</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-ahd-2016-14-amiya-sachindra-dey-silvassa-the-income-tax-officer-silvassa-ward-vapi</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5669-del-2017-14-jagat-singh-gurgaon-ito-ward-2-1-gurgaon</loc>
               <lastmod>2025-04-16T16:35:32.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-bang-2018-14-sri-p-m-ramanujulu-bangalore-the-income-tax-officer-ward-14-1-bangalore</loc>
               <lastmod>2025-04-20T13:29:09.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3532-mum-2014-14-proctoer-amp-gamble-dstribution-company-ltd-mumbai-dcit-cir-8-2</loc>
               <lastmod>2025-04-14T19:28:06.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-hyd-2017-14-krishna-mohan-sahu-hyderabad-income-tax-officer-intl-taxation-1-hyderabad</loc>
               <lastmod>2025-04-14T19:42:03.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-pat-2013-14-sri-pramod-kumar-agrawal-madhepura-ito-saharsa</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-pat-2016-14-dcit-m-s-jagdamba-plyw-board-industries-ltd</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-pat-2016-14-sandapini-gurukul-foundation-c-i-t-exemption</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-pat-2016-14-m-s-magadh-health-point-p-ltd-acit</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-pat-2016-14-m-s-mameraj-construction-pvt-ltd-dcit</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-pat-2013-14-mr-janardhan-prasad-patna-dcit-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-pat-2017-14-sh-r-k-rana-patna-acit-central-ciecle-2-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-pat-2015-14-m-s-magadh-health-point-p-ltd-cit-central</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-mum-2015-14-nivea-india-p-ltd-mumbai-asst-cit-10-3-1-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5860-mum-2015-14-tiger-steel-engineering-india-p-ltd-navi-mumbai-dcit-10-3-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6441-mum-2016-14-atos-worldline-india-pvt-ltd-now-known-as-worldline-india-pvt-ltd-mumbai-ito-it-1-1-2-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6421-mum-2016-14-ito-24-1-1-mumbai-abode-builders-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5914-mum-2016-14-acit-4-2-1-mumbai-prime-broking-company-india-ltd-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-jab-2017-14-shri-d-p-agrawal-jabalpur-additional-commissioner-of-income-tax-renge-1-jabalpur</loc>
               <lastmod>2024-10-10T00:07:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jab-2017-14-ranjeet-shivhare-betul-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2024-10-10T00:07:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6025-del-2014-14-ramabagh-palace-hotel-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-10T00:11:27.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1684-ahd-2014-14-gujarat-alkalies-and-chemicals-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-21T14:36:37.706Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3444-del-2016-14-m-s-ashun-impex-pvt-ltd-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-04-18T16:07:52.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6752-del-2015-14-sh-vijay-kumar-bahl-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:07:52.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6059-mum-2012-14-dcit-17-1-mumbai-murti-a-gopani-mumbai</loc>
               <lastmod>2025-04-19T17:49:54.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-pun-2017-14-m-s-pubmatic-india-private-limited-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-pun-2017-14-m-s-principal-global-services-private-limited-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-pun-2016-14-shailesh-mahadev-joshi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-pun-2016-14-joshi-wadewale-shivpur-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-64-pun-2017-24-kedar-nanasaheb-gaikwad-pune-deputy-commissioner-of-income-tax-circle-2-1-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pun-2016-14-deputy-commissioner-of-income-tax-m-s-viva-swaraj-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-pun-2014-14-umesh-dhondiram-shinde-kolhapur-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-pun-2016-14-deputy-commissioner-of-income-tax-m-s-western-maharashtra-development-corporation-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-asr-2017-14-m-s-gna-duraparts-limited-jalandhar-assistant-commissioner-of-income-tax-centre-circle-1-jalandhar</loc>
               <lastmod>2025-04-14T03:00:08.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-asr-2017-14-the-income-tax-officer-exemption-jalandhar-k-m-v-collegiate-sr-sec-school-jalandhar</loc>
               <lastmod>2025-04-14T03:07:00.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-asr-2015-14-m-s-surinder-arjun-amritsar-the-dy-commissioner-of-income-tax-amritsar</loc>
               <lastmod>2025-04-13T22:07:01.068Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-asr-2013-14-m-s-shyam-lal-thapar-foundation-moga-the-income-tax-officer_ii-moga</loc>
               <lastmod>2025-04-17T07:00:46.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4882-del-2014-14-dcit-new-delhi-m-s-mary-kay-cosmetics-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-16T16:28:30.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-del-2017-14-tara-alloys-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:35:30.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-del-2015-14-inductis-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:35:27.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-hyd-2011-14-mr-p-narasimha-reddy-r-r-dist-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-19T09:00:49.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-hyd-2011-14-m-s-ratna-housing-amp-estates-pvt-ltd-r-r-dist-dcit-central-circle-2-hyderabad</loc>
               <lastmod>2025-04-19T09:00:49.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-hyd-2016-14-mantena-laboratories-ltd-hyd-hyderabad-dcit-circle-16-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:00:49.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-hyd-2017-14-hyderabad-cricket-association-hyderabad-asst-commissioner-of-income-tax-circle-hyderabad</loc>
               <lastmod>2025-04-19T09:14:53.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2143-hyd-2017-14-hyderabad-cricket-association-hyderabad-dy-director-of-income-tax-exemption-ii-hyderabad</loc>
               <lastmod>2025-04-19T09:14:54.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-hyd-2017-14-hyderabad-cricket-association-hyderabad-dy-director-of-income-tax-exemption-ii-hyderabad</loc>
               <lastmod>2025-04-19T09:14:54.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-hyd-2015-14-upkar-infra-projects-pvt-ltd-hyd-hyderabad-dcit-circle-3-3-hyd-hyderabad</loc>
               <lastmod>2025-04-19T09:28:53.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-hyd-2017-14-deccan-cements-limited-hyderabad-hyderabad-acit-circle-17-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:21:50.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1095-hyd-2017-14-p-divyasri-hyderabad-income-tax-officer-ward-12-3-hyderabad</loc>
               <lastmod>2025-04-19T09:00:50.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4772-del-2014-14-dcit-new-delhi-m-s-bhartiya-urban-infrastructure-amp-land-development-co-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:21:42.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6142-del-2016-14-m-s-ashok-kumar-amit-kumar-amp-shipra-estate-pvt-ltd-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2025-04-18T05:21:42.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2770-ahd-2016-14-max-vigil-securities-pvt-ltd-ahmedabad-the-asstt-commissioner-of-income-tax-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-21T11:43:34.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2800-ahd-2013-14-gujarat-industries-power-company-ltd-baroda-the-dy-cit-circle-1-baroda</loc>
               <lastmod>2025-04-21T11:43:35.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1764-ahd-2016-14-hemlata-mahesh-shah-baroda-the-asstt-commissioner-of-income-tax-circle-2-1-1-vadodara</loc>
               <lastmod>2025-04-21T11:01:32.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-ahd-2015-14-rrj-dyes-amp-intermediates-ltd-now-known-as-prolife-industries-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-14T02:28:06.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-ahd-2016-14-ace-infrastructure-pvt-ltd-nadiad-the-asstt-commissioner-of-income-tax-nadiad</loc>
               <lastmod>2025-04-14T01:49:01.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-ahd-2013-14-m-s-janam-steel-amp-alloys-bhavnagar-the-acit-circle-2-bhavnagar</loc>
               <lastmod>2025-04-14T02:07:08.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2881-ahd-2015-14-the-shalin-infrastructure-pvt-ltd-ahmedabad-the-income-tax-officer-cpc-bangalore</loc>
               <lastmod>2025-04-14T02:21:03.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-bil-2015-14-dolphin-pramoters-and-builders-raipur-c-i-t-1-raipur</loc>
               <lastmod>2025-04-14T18:07:02.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-chandi-2017-14-umesh-kumar-mandi-ito-bilaspur</loc>
               <lastmod>2025-04-20T13:29:05.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2879-ahd-2014-14-the-dcit-osd-i-circle-4-ahmedabad-mastek-ltd-ahmedabad</loc>
               <lastmod>2025-04-21T16:01:30.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-24-kol-2018-23-sri-sabyasachi-pradhan-purba-medinipur-ito-ward-27-2-haldia-haldia</loc>
               <lastmod>2025-04-21T15:57:30.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4706-del-2017-14-samsung-electronics-company-ltd-korea-dcit-circle-3-1-2-new-delhi</loc>
               <lastmod>2025-04-21T15:01:41.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4705-del-2017-14-samsung-electronics-company-ltd-korea-dcit-circle-3-1-2-new-delhi</loc>
               <lastmod>2025-04-21T15:01:42.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-jab-2015-14-sanjay-kale-income-tax-officer-1</loc>
               <lastmod>2025-04-19T12:57:22.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-ahd-2016-14-ito-ward-2-1-4-ahmedabad-shri-rohit-p-modi-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:06.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-bil-2014-14-i-t-o-ward-1-2-raipur-cg-m-s-rcp-infratech-pvt-ltd-raipur-cg</loc>
               <lastmod>2025-04-14T18:07:02.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-ind-2014-16-shri-kheraj-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:00.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-85-ind-2014-16-shri-kailash-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:00.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-76-ind-2014-16-mr-keshav-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:01.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6396-del-2017-14-nigam-computers-pvt-ltd-new-delhi-ito-ward-18-2-new-delhi</loc>
               <lastmod>2025-04-21T21:29:42.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-mum-2017-14-bharat-lakhamshi-shah-mumbai-asst-cit-30-1-mumbai</loc>
               <lastmod>2025-04-21T22:01:38.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2482-del-2012-14-shri-andaleeb-sehgal-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4420-del-2014-14-dcit-new-delhi-m-s-acl-wireless-ltd-now-known-as-acl-mobile-ltd-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-ahd-2016-14-the-ito-ward-1-mehsana-shri-chaman-halaji-thakor-mehsana</loc>
               <lastmod>2022-04-07T06:20:42.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-bang-2016-14-m-s-mercedes-benz-research-amp-development-private-limited-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2022-04-07T06:20:43.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1647-ahd-2016-14-m-s-lakhani-impex-surat-the-asstt-commissioner-of-income-tax-circle-4-surat</loc>
               <lastmod>2022-04-07T06:24:54.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-ahd-2016-14-shri-mohanbhai-d-patel-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2022-04-07T06:24:54.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-del-2015-14-h-amp-s-software-development-and-knowledge-management-centre-p-ltd-gurgaon-ito-new-delhi</loc>
               <lastmod>2025-04-16T16:28:33.835Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-lkw-2017-14-m-s-allahabad-bank-kanpur-income-tax-officer-tds-1-kanpur</loc>
               <lastmod>2025-04-19T15:42:58.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-lkw-2016-14-anshumali-dwivedi-lucknow-dy-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T15:42:58.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-viz-2017-24-ito-ward-1-3-visakhapatnam-sarat-chand-bhavaraju-visakhapatnam</loc>
               <lastmod>2022-04-07T06:20:51.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-viz-2017-24-dcit-circle-2-1-vijayawada-sri-raghavendra-lorry-service-vijayawada</loc>
               <lastmod>2022-04-07T06:20:51.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-88-viz-2017-24-ito-amalapuram-medapati-venkayamma-ravulapalem</loc>
               <lastmod>2022-04-07T06:20:51.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6641-mum-2014-14-asst-cit-cen-cir-3-thane-nitin-murji-faria-thane</loc>
               <lastmod>2025-04-20T21:43:28.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3416-mum-2016-14-ito-31-2-5-mumbai-pravin-chand-sehgal-huf-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-lkw-2016-14-uttarakhand-civil-aviation-development-authority-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-19T16:15:00.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-lkw-2016-14-amitabh-virendra-asthana-bareilly-income-tax-officer-1-1-bareilly</loc>
               <lastmod>2025-04-19T16:15:00.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-272-lkw-2017-16-harish-chandra-jaiswal-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-19T16:14:58.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-lkw-2016-14-amitabh-virendra-asthana-bareilly-income-tax-officer-1-1-bareilly</loc>
               <lastmod>2025-04-19T16:15:00.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-lkw-2017-14-income-tax-officer-sitapur-co-operative-cane-development-sitapur</loc>
               <lastmod>2025-04-19T15:42:57.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-lkw-2017-14-vigyan-foundation-lucknow-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-19T15:42:58.319Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-lkw-2016-14-amit-choudhary-oari-astt-commissioner-of-income-tax-6-kanpur</loc>
               <lastmod>2025-04-19T15:43:00.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-lkw-2017-14-manav-sewa-kunj-lucknow-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-16T08:00:26.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-lkw-2014-14-m-s-somani-iron-amp-steels-ltd-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
               <lastmod>2025-04-16T08:00:28.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-lkw-2017-14-income-tax-officer-3-4-kanpur-shri-sarju-narayan-kanpur</loc>
               <lastmod>2025-04-16T08:14:27.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3425-del-2013-14-dcit-new-delhi-m-s-diamount-jewels-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T23:01:42.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3011-del-2014-14-dcit-ltu-new-delhi-m-s-rural-electrification-corpn-ltd-new-delhi</loc>
               <lastmod>2025-04-21T23:43:23.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3008-del-2011-14-ito-new-delhi-m-s-heartland-bangalore-transcription-and-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-21T23:50:39.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1927-kol-2017-14-m-s-m-k-j-developers-ltd-kolkata-dcit-circle-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-rjt-2017-14-the-dy-commr-of-income-tax-cir-1-rajkot-gujarat-m-s-mahi-milk-producer-co-p-ltd-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:03.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-rjt-2014-14-manojbhai-vasantlal-sonpal-amreli-rajkot-gujarat-the-income-tax-officer-ward-2-3-amreli</loc>
               <lastmod>2025-04-12T22:49:04.530Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-rjt-2014-14-shri-ashokkumar-bhimjibhai-parmar-rajkot-gujarat-the-income-tax-officer-ward-2-3-amreli</loc>
               <lastmod>2025-04-12T22:49:04.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-rjt-2014-14-the-ito-ward-1-3-rajkot-gujarat-smt-nirmalaben-d-gandhi-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:03.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-kol-2016-14-jhabua-power-ltd-kolkata-the-dcit-circle-12-kolkata-kolkata</loc>
               <lastmod>2025-04-13T21:07:03.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4814-del-2016-14-raj-kumar-bhutani-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T09:42:53.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6675-del-2014-14-dcit-new-delhi-m-s-juneja-project-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-del-2014-14-acit-new-delhi-sh-vishesh-gupta-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6611-del-2014-14-dcit-new-delhi-m-s-usha-international-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-del-2015-14-dcit-new-delhi-m-s-jc-decaux-advertising-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6729-del-2014-14-m-s-nanak-ram-jaisinghani-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T20:01:15.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5161-del-2017-14-human-biosciences-india-ltd-new-delhi-dcit-circle-11-2-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5461-del-2017-14-virender-singh-noida-ito-ward-2-5-noida</loc>
               <lastmod>2025-04-20T19:57:23.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1657-kol-2014-14-dcit-circle-10-kolkata-kolkata-m-s-shelter-infra-projects-ltd-kolkata</loc>
               <lastmod>2025-04-21T10:57:37.800Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-kol-2016-14-acit-circle-42-murshidabad-murshidabad-m-s-eastern-dimension-murshidabad</loc>
               <lastmod>2025-04-21T10:57:35.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6592-del-2013-14-acit-new-delhi-m-s-ravnet-solutions-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T12:56:16.142Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6211-del-2017-14-rakesh-garg-ghaziabad-dcit-central-circle-27-new-delhi</loc>
               <lastmod>2025-04-15T22:07:27.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2839-del-2015-14-m-s-asian-colour-coated-ispat-ltd-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-18T18:08:28.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-del-2015-14-m-s-asian-colour-coated-ispat-ltd-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-18T18:08:28.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-407-ind-2016-14-shri-vikram-singh-puar-son-amp-lr-of-late-tukoji-roa-puar-dewas-the-pr-cit-1-bhopal</loc>
               <lastmod>2025-04-12T22:00:04.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-ind-2017-14-the-acit-khandwa-m-s-agrawal-indotex-ltd-khandwa</loc>
               <lastmod>2025-04-12T21:56:06.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-ind-2016-14-the-ito-2-5-indore-shri-mahesh-b-banglewala-indore</loc>
               <lastmod>2025-04-21T17:01:28.492Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ind-2017-14-m-s-vikramaditya-nagrik-sahakari-bank-maryadit-ujjain-the-acit-ujjain</loc>
               <lastmod>2025-04-22T02:15:44.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-379-ind-2014-14-shri-rajyavardhan-singh-indore-the-ito-wd-2-3-indore</loc>
               <lastmod>2025-04-12T22:00:02.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ind-2013-14-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-indore-ltd-indore-the-acit3-1-indore</loc>
               <lastmod>2025-04-13T01:14:10.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-ind-2016-14-the-acit-3-1-indore-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-i-ltd-indore</loc>
               <lastmod>2025-04-13T01:14:11.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-mum-2016-14-pragna-c-mehta-mumbai-acit-32-2-mumbai</loc>
               <lastmod>2025-04-19T20:56:57.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-ahd-2017-14-maan-pharmaceuticals-ltd-ahmedabad-the-asstt-commissioner-of-income-tax-circel-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-21T09:50:35.767Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1213-mum-2015-14-bahram-n-vakil-mumbai-asst-cit-16-2-mumbai</loc>
               <lastmod>2025-04-16T11:14:26.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1486-kol-2016-14-acit-central-circle-2-1-kolkata-kolkata-m-s-amrit-agrovet-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-16T01:49:23.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-338-chny-2017-24-tanfac-industreis-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T11:14:02.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7047-mum-2012-14-dcit-tds-1-1-mumbai-bharat-business-channels-ltd-mumbai</loc>
               <lastmod>2025-04-17T08:07:38.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ind-2017-14-shri-avinash-singh-mandloi-indore-the-ito-5-2-indore</loc>
               <lastmod>2025-04-12T22:14:02.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-del-2015-14-acit-new-delhi-shri-ayush-dabas-new-delhi</loc>
               <lastmod>2025-04-15T15:49:21.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-kol-2017-14-sri-bipul-kumar-dey-burdwan-ito-ward-1-3-durgapur-durgapur</loc>
               <lastmod>2025-04-19T15:15:06.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-kol-2014-14-maa-transport-agency-asansol-i-t-o-ward-2-2-asansol-asansol</loc>
               <lastmod>2025-04-19T15:15:06.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-kol-2017-14-dilip-kumar-seraogi-huf-howrah-ito-ward-no-48-4-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:15:06.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-kol-2017-14-gangotri-sales-pvt-ltd-kolkata-ito-ward-6-4-kolkata-kolkata</loc>
               <lastmod>2025-04-19T15:15:07.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-kol-2016-14-somdeb-biswas-nadia-ito-ward-2-nadia-nadia</loc>
               <lastmod>2025-04-19T15:15:07.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1521-pun-2017-14-shantaram-v-tapkir-pune-income-tax-officer-ward-8-4-pune</loc>
               <lastmod>2025-04-14T00:00:07.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-pun-2014-14-deputy-commissioner-of-income-tax-atlas-copco-india-ltd</loc>
               <lastmod>2025-04-14T00:00:08.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6656-del-2017-14-ashok-kumar-saharanpur-ito-saharanpur</loc>
               <lastmod>2025-04-18T18:57:02.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-pun-2015-14-deputy-commissioner-of-income-tax-rajmal-lakhichand-jewellers-pvt-ltd</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-pun-2016-14-deputy-director-of-income-tax-m-s-sandvik-ab-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1048-pun-2016-14-vijayshree-alloys-pune-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-pun-2014-14-assistant-commissioner-of-income-tax-smt-madhuri-sunil-kotecha</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1209-pun-2015-14-gajendra-d-pawar-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-pun-2017-24-mercedes-benz-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-06-05T13:57:13.667Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5928-del-2017-14-madan-gopal-gupta-new-delhi-acit-circle-58-1-new-delhi</loc>
               <lastmod>2025-04-18T12:43:02.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4436-del-2017-14-lt-col-virender-singh-gurgaon-ito-ward-4-4-gurgaon</loc>
               <lastmod>2025-04-18T12:50:04.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4470-del-2017-14-jvc-industrial-corporation-new-delhi-ito-ward-24-2-new-delhi</loc>
               <lastmod>2025-04-18T12:50:04.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6967-del-2017-14-k-d-tyagi-huf-new-delhi-ito-ward-60-2-new-delhi</loc>
               <lastmod>2025-04-18T12:50:06.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-del-2017-14-m-s-prachan-fashion-house-pvt-ltd-delhi-ito-noida</loc>
               <lastmod>2025-04-18T12:36:03.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5151-mum-2015-14-dcit-cir-3-3-2-mumbai-tulip-hotels-p-ltd-mumbai</loc>
               <lastmod>2025-04-18T22:08:12.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6461-mum-2012-14-sanat-m-dalal-securities-p-ltd-mumbai-ito-4-2-2-mumbai</loc>
               <lastmod>2025-04-18T22:08:12.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-hyd-2017-14-sankhya-infotech-limited-hyderabad-hyderabad-dcit-circle-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:28:51.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-kol-2017-14-suvra-shankar-chakraborty-kolkata-ito-ward-10-3-kolkata-kolkata</loc>
               <lastmod>2025-04-21T11:29:36.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2362-kol-2017-14-tushar-chawda-kolkata-i-t-o-ward-31-4-kolkata-kolkata</loc>
               <lastmod>2025-04-21T11:29:31.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-ahd-2017-14-futura-ceramics-private-limited-ahmedabad-the-deputy-commissioner-of-income-tax-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-04-21T12:15:58.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-kol-2017-14-m-s-klassic-apartments-private-ltd-kolkata-ito-ward-7-3-kolkata-kolkata</loc>
               <lastmod>2025-04-21T11:22:27.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-ran-2016-14-m-s-ram-swarup-rungta-amp-brothers-ranchi-dcit-ranchi</loc>
               <lastmod>2025-04-16T03:14:21.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-del-2017-14-m-s-sanjay-swaroop-muzaffarnagar-acit-muzaffarnagar</loc>
               <lastmod>2025-04-18T17:28:53.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-ind-2017-14-smt-surinder-kaur-bhopal-the-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T01:56:02.781Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-72-chny-2017-24-s-j-suryah-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T06:42:04.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-166-chny-2013-23-b-kailasam-chennai-ito-chennai</loc>
               <lastmod>2025-04-12T06:49:08.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-352-chny-2017-24-k-i-international-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T06:49:08.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5618-del-2014-14-m-s-dlf-universal-limited-gurgaon-acit-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2981-del-2017-14-m-s-ndr-buildcon-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2520-del-2013-14-m-s-clutch-auto-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6763-del-2017-14-jai-prakash-ghaziabad-ito-ward-1-3-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3558-del-2017-14-anuradha-maitra-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6058-del-2014-14-dcit-new-delhi-m-s-moser-baer-project-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5259-del-2014-14-ito-new-delhi-m-s-metal-rod-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5331-del-2013-14-ddit-new-delhi-m-s-snc-lavalin-acres-inc-pte-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5332-del-2013-14-ddit-new-delhi-m-s-snc-lavalin-acres-inc-pte-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4891-del-2015-14-m-s-arora-timber-international-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-del-2011-14-acit-new-delhi-m-s-delhi-tourism-amp-transportation-development-corporation-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4877-del-2009-14-delhi-tourism-and-transport-development-corporation-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4892-del-2015-14-m-s-arora-timber-international-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-del-2016-14-sh-kuldeep-sharma-ghaziabad-ito-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6151-del-2016-14-flex-foods-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-del-2017-14-danpur-himalayan-rural-amp-agriculture-society-uttrakhand-cit-exemptions-lucknow</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5043-del-2015-14-dcit-e-new-delhi-m-s-g-r-goenka-education-society-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3748-del-2015-14-nishikant-dubey-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6960-del-2017-14-society-for-educational-excellence-ghaziabad-dcit-central-circle-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4878-del-2016-14-noida-power-company-ltd-greater-noida-acit-noida</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7034-del-2017-14-pitney-bowes-software-india-pvt-ltd-new-delhi-addl-cit-special-range-7-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-del-2018-14-syniverse-technologies-services-india-pvt-ltd-gurgaon-acit-circle-4-1-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-bang-2017-14-eplanet-ventures-mauritius-limited-bangalore-commissioner-of-income-tax-international-taxation-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5616-del-2016-14-new-moradabad-charitable-trust-moradabad-cit-exemptions-lucknow</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3825-del-2014-14-m-s-modipon-ltd-ghaziabad-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-del-2013-14-padmawati-enterprises-muzaffarnagar-ito-muzaffarnagar</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-629-del-2015-14-dcit-new-delhi-m-s-convergys-india-services-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3936-del-2016-14-smt-neelam-sachdeva-prop-moradabad-pr-cit-moradabad</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6435-del-2013-14-m-s-ochoa-laboratories-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2655-del-2016-14-dcit-new-delhi-m-s-pavitra-commercials-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5749-del-2015-14-ito-new-delhi-m-s-mehra-jewel-palace-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2572-del-2016-14-smt-prem-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5671-del-2015-14-m-s-rama-krishna-jewellers-india-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5670-del-2015-14-m-s-rama-krishna-jewellers-india-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-del-2015-14-m-s-gruner-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ahd-2017-14-m-s-prachi-industries-ltd-ahmedabad-the-income-tax-officer-ward-3-1-4-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-ahd-2016-14-shri-anil-bholabhai-patel-baroda-the-addl-commissioner-of-income-tax-baroda</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5527-mum-2016-14-nova-intergrated-systems-ltd-mumbai-dcit-1-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1951-mum-2016-14-dcit-1-1-1-mumbai-bennet-coleman-amp-company-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6413-mum-2013-14-arjunlal-khemraj-kothari-mumbai-ito-23-2-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2801-mum-2014-14-leela-bhanji-gada-mumbai-it-16-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4936-mum-2016-14-ito-32-2-3-mumbai-mukund-t-parmar-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-ahd-2015-14-shri-kapil-parasbhai-bafna-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-ahd-2015-14-smt-pravesh-parasbhai-bafna-ahmedabad-the-dy-cit-circle-9-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2274-ahd-2015-14-adani-logistics-ltd-formerly-known-as-inland-conware-pvt-ltd-ahmedabad-the-dy-cit-circle-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3077-ahd-2014-14-m-s-minal-intermediates-ahmedabad-cit-a-ii-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ahd-2018-14-vishrut-c-pathak-huf-ahmedabad-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-ahd-2015-14-shri-janta-sahakari-bank-ltd-patan-the-dy-cit-patan-range-patan</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-mum-2016-14-dcit-4-2-2-mumbai-networth-stock-broking-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-mum-2016-14-acit-17-2-mumbai-moti-govind-bhatia-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-mum-2016-14-sprint-communications-company-lp-mumbai-acit-international-taxation-4-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-mum-2016-14-arjav-diamonds-india-p-ltd-mumbai-addl-cit-5-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2777-mum-2016-14-cmi-fpe-limited-mumbai-assistant-commissioner-of-income-tax-ltu-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5168-mum-2015-14-advance-power-display-systems-ltd-mumbai-dcit-8-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5535-mum-2012-14-acit-cen-cir-18-amp-19-mumbai-laxmi-industrial-estate-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2343-mum-2016-14-dcit-cir-3-3-1-mumbai-nina-bhadrashyam-kothari-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-mum-2016-14-ito-4-3-1-mumbai-robinsons-cargo-amp-logistics-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3673-mum-2014-14-amforge-industries-ltd-mumbai-dcit-cir-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-mum-2013-14-arthur-andersen-amp-co-mumbai-asst-cit-11-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-463-rjt-2016-14-chandrikaben-c-bhanvadia-rajkot-gujarat-the-asstt-commr-income-tax-circle-3-rajkot-gujarat</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-viz-2017-14-dcit-circle-2-1-vijayawada-efftronics-systems-private-limited-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-506-viz-2016-14-satyanarayana-amp-others-ravulapalem-the-ito-amalapuram</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-508-viz-2016-14-satyanarayana-amp-others-ravulapalem-the-ito-amalapuram</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-viz-2017-14-the-deputy-cit-vijayawada-m-s-efftronics-systems-private-limited-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-viz-2013-14-p-yasoda-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-viz-2013-14-p-yasoda-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-5-viz-2017-23-m-s-sai-ganesh-builders-the-ito-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-viz-2018-23-efftronics-systems-private-limited-vijayawada-dcit-circle-2-1-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-40-viz-2016-23-j-lakshmi-narayana-kumar-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6064-mum-2016-14-dcit-cent-cir-2-1-mumbai-dhanera-diamonds-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-mum-2016-14-mckinsey-aisa-inc-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-mum-2016-14-mckinsey-amp-company-inc-italy-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-mum-2016-14-mckinsey-amp-company-s-l-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1758-mum-2016-14-mckinsey-amp-company-inc-switzerland-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-mum-2016-14-mckinsey-amp-company-inc-united-states-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4440-mum-2016-14-asst-cit-5-3-2-mumbai-teksons-p-ltd-thane</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6087-mum-2017-14-alkam-licence-products-private-limited-mumbai-deputy-commissioner-of-income-tax-15-1-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7412-mum-2016-14-sunil-pravinchandra-joshi-mumbai-ito-25-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5351-mum-2017-14-dilip-b-shah-mumbai-income-tax-officer-19-1-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5368-mum-2017-14-shri-ramesh-manshankar-joshi-mumbai-income-tax-officer-ward-30-3-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3815-mum-2012-14-wimco-ltd-mumbai-dcit-cir-2-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6115-mum-2016-14-gala-precision-technology-pvt-ltd-thane-acit-range-6-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4422-mum-2016-14-dcit-6-2-1-mumbai-deloite-corporate-finance-services-india-p-ltd-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-46-mum-2018-23-deloite-corporate-finance-services-india-p-ltd-mumbai-dcit-6-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-viz-2015-14-grandhi-subbarao-guntur-the-addl-cit-guntur</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-viz-2017-14-sree-rama-krishna-engineering-company-visakhapatnam-pcit-1-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-viz-2017-14-acit-exemptions-vijayawada-sri-prakasha-educational-society-tunii</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-viz-2017-14-united-breswaries-ltd-visakhapatnam-jcit-tds-range-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-viz-2017-14-united-breswaries-ltd-srikakulam-jcit-tds-range-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-viz-2017-14-suryanarayana-vangapalli-hyderabad-the-dycit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-viz-2017-14-m-s-cowthami-builders-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-viz-2017-14-suryanarayana-vangapalli-hyderabad-the-dycit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-viz-2016-14-rathana-jute-pvt-ltds-srikakulam-the-dcit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-74-viz-2017-24-s-satyanarayana-amp-co-visakhapatnam-ito-ward-1-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-73-viz-2017-24-t-sri-rama-krishnayya-mandapeta-acit-central-circle-rajahmundry</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-coch-2017-14-the-acit-cochin-m-s-trinity-arcade-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-coch-2016-14-sri-thejal-vasudevan-trichur-the-ito-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-coch-2014-14-m-s-dewa-projects-p-ltd-trivandrum-the-acit-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-coch-2015-14-sri-c-muraleedharan-trivandrum-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-coch-2016-14-nikunjam-constructions-p-ltd-trivandrum-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-coch-2015-24-sri-k-k-venugopal-cochin-the-dcit-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-154-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1887-mum-2015-14-allana-cold-storage-p-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3418-mum-2016-14-tata-industries-ltd-mumbai-acit-2-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3380-mum-2015-14-dandvati-investments-amp-trading-co-p-ltd-mumbai-dcit-osd-1-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4932-mum-2016-14-maya-entertainment-ltd-mumbai-asst-cit-16-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5604-mum-2016-14-dcit-2-1-1-mumbai-bank-of-baroda-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-mum-2017-14-mavani-amp-sons-mumbai-ito-27-2-2</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4638-mum-2012-14-ito-osd-tds-3-1-mumbai-vodafone-essar-ltd-now-known-as-vodafone-india-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3770-mum-2014-14-nrb-bearings-ltd-mumbai-addl-cit-2-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-mum-2018-14-inter-carat-jewellery-private-limited-mumbai-income-tax-officer-8-2-1-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5699-mum-2016-14-ito-3-3-3-mumbai-tcfc-finance-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-viz-2017-14-the-ito-guntur-sri-bathula-ramababu-gunturu-distt</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2593-del-2016-14-m-s-era-infrastructure-i-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5344-del-2016-14-sh-vijay-sachdev-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5808-del-2014-14-dcit-new-delhi-sh-satish-kumar-raina-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6028-del-2014-14-ito-bhiwani-shri-prem-kumar-garg-prop-bhiwani</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5345-del-2014-14-shri-prem-kumar-garg-bhiwani-ito-bhiwani</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5000-del-2014-14-dcit-new-delhi-m-s-dcm-shriram-consolidated-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5774-del-2013-14-ito-roorkee-shri-ravinder-kumar-nagar-uttrakhand</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-del-2016-14-mahinder-kumar-gupta-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5606-del-2013-14-ravindra-kumar-nagar-haridwar-ito-roorkee</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5438-mum-2015-14-bharat-wire-ropes-ltd-mumbai-dcit-osd-10-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5677-mum-2014-14-monir-d-doshi-mumbai-ito-16-3-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-mum-2016-14-rosy-blue-securities-p-ltd-mumbai-asst-cit-cen-cir-46-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4970-mum-2016-14-acit-cir-15-1-2-mumbai-c-u-inspections-i-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4735-mum-2015-14-ito-wd-2-4-thane-parth-traders-thane</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-del-2013-14-m-s-goel-international-pvt-ltd-karnal-dcit-karnal</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-del-2013-14-m-s-g-estate-pvt-ltd-karnal-dcit-karnal</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-del-2013-14-m-s-galaxy-rice-industries-pvt-ltd-karnal-dcit-karnal</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-del-2016-14-vision-iknowledge-solutions-pvt-ltd-delhi-pr-cit-9-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4023-del-2016-14-prafful-industries-p-ltd-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6971-del-2014-14-dcit-new-delhi-m-s-nalwa-sons-investments-ltd-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3328-del-2015-14-m-s-tata-teleservices-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-mum-2017-14-dairy-owners-league-co-op-soc-ltd-mumbai-dcit-24-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5000-mum-2015-14-dcit-cen-cir-8-3-mumbai-lokhandwala-shelters-i-p-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-chandi-2017-14-sh-virender-kumar-jagadhri-ito-w-2-yamunanagar</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-chandi-2013-14-m-s-greenview-land-amp-buildcon-pvt-ltd-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-chandi-2014-14-dcit-chandigarh-m-s-the-tribune-trust-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-chandi-2012-14-haryana-state-agricultural-marketing-board-panchkula-dcit-panchkula</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-chandi-2017-14-sh-munish-jain-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-chandi-2017-14-m-s-digital-vision-ogli-ito-nahan</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-chandi-2017-14-indian-herbs-specialities-saharanpur-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-ctk-2018-16-e-city-projects-lucknow-pvt-ltd-cuttack-acit-central-circle-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-37-ctk-2016-16-sri-bhaskar-chowdary-bhubaneswar-acit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ctk-2017-14-vijay-lal-bhubaneswar-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ctk-2017-14-gopal-soni-angul-acit-central-circle-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-ctk-2014-14-mahanadi-coalfields-ltd-sambalpur-acit-circle-2-1-sambalpur-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-ctk-2014-14-acit-circle-2-1-sambalpur-sambalpur-mahanadi-coalfields-ltd-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-325-ctk-2013-14-mahanadi-coalfields-ltd-sambalpur-jcit-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ctk-2017-14-m-s-gorakhnath-construction-pvt-ltd-rourkela-acit-rourkela-circle-rourkela</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-91-chny-2016-23-sivagami-holdings-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asianlak-health-foods-ltd-union-of-india-7877</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pr-commissioner-of-income-tax-i-kanpur-commercial-body-builders-246-2017</loc>
               <lastmod>2025-09-18T07:03:30.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-gahlot-ors-and-rajesh-rishi-anr-and-alka-lamba-and-naresh-yadav-and-shri-adarsh-shastri-ors-and-sanjeev-jha-and-rajesh-gupta-and-rajesh-rishi-and-anil-kumar-bajpai-and-som-dutt-and-avtar-singh-kalka-and-vijender-garg-vijay-and-jarnail-singh-rajouri-garden-and-kailash-gahlot-and-alka-lamba-and-manoj-kumar-and-nitin-tyagi-and-sukhvir-singh-election-commission-of-india-ors-and-union-of-india-ministry-of-law-and-justice-and-ors-and-gnctd-750-2018</loc>
               <lastmod>2025-09-18T07:03:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-madavoor-service-co-operative-bank-ltd-no-t-231-the-income-tax-officer-ward-2-5-and-the-commissioner-of-income-tax-appeals-9984</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-academy-of-medical-sciences-pariyaram-kannur-the-commissioner-of-income-tax-sahana-auditorium-mele-chowwa-kannur-232-2014</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-shabeer-ali-national-enterprises-income-tax-officer-ward-2-3-kozhikode-and-commissioner-of-income-tax-appeals-kozhikode-and-manager-hdfc-bank-ramanattukara-3251</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ayalur-service-co-operative-bank-ltd-the-income-tax-officer-income-tax-department-ward-no-5-palakkad-and-the-commissioner-of-income-tax-appeals-income-tax-department-thrissur-7601</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/perur-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-8746</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambalappra-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8050</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vadakkanchery-co-operative-service-bank-ltd-income-tax-officer-ward-5-and-commissioner-of-income-tax-appeals-6884</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kulappully-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeal-7921</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pattithara-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-9616</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/peringottukurissi-service-co-operative-bank-ltd-income-tax-officer-ward-5-and-the-commissioner-of-income-tax-appeals-6879</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/convergys-customer-management-group-inc-through-mr-naresh-lakhani-authorised-signatory-director-of-income-tax-1-international-taxation-and-commissioner-of-income-tax-i-international-taxation-new-delhi-ita-3-2014</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thali-hotels-and-destinations-private-limited-the-union-of-india-and-the-commissioner-of-income-tax-appeals-i-and-the-income-tax-officer-ward-2-4-corporate-range-2-9814</loc>
               <lastmod>2025-09-18T06:56:30.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mumtaz-haji-mohmad-memon-income-tax-officer-ward-6-1-1-21030-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aishwarya-dying-mills-pvt-ltd-dy-commissioner-of-income-tax-circle-1-1-22523-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brodweld-pvt-ltd-deputy-commissioner-income-tax-17620-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banco-products-india-ltd-dy-commissioner-of-income-tax-circle-1-1-taxap-1057-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brodweld-pvt-ltd-deputy-commissioner-income-tax-17620-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mayurbhai-mangaldas-patel-income-tax-officer-29-2018</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhhirendra-hansraj-singh-assistant-commissioner-of-income-tax-officer-23055-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karnataka-state-road-transport-corporation-bangalore-central-division-the-deputy-labour-commissioner-and-appellate-authority-under-the-payment-of-gratuity-act-region-1-and-the-assistant-labour-commissioner-and-controlling-authority-under-the-payment-of-gratuity-act-division-iv-and-vijayalakshmi-w-o-late-k-ramanna-21202-2014</loc>
               <lastmod>2025-09-18T07:03:57.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wartyhully-estates-limited-the-income-tax-officer-ward-7-1-4-and-the-additional-commissioner-of-income-tax-range-7-1-4679-2018</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gogte-minerals-represented-by-its-partner-shri-arvind-b-gogte-the-assistant-commissioner-of-income-tax-circle-i-belagavi-106495</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/google-india-private-limited-the-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-and-the-commissioner-of-income-tax-international-taxation-828-829-2018</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gogte-minerals-represented-by-its-partner-shri-arvind-b-gogte-the-assistant-commissioner-of-income-tax-circle-i-belagavi-106495</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rahna-homes-and-developers-pvt-ltd-the-assessing-officer-deputy-commissioner-of-income-tax-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-ernakulam-and-the-principal-commissioner-of-income-tax-central-circle-kochi-9861</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pallassana-service-co-operative-bank-ltd-no-f-1589-the-income-tax-officer-ward-no-5-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-7628</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3553-ahd-2015-14-the-dcit-circle-6-surat-m-s-jivraj-tea-company-surat</loc>
               <lastmod>2025-10-30T11:35:43.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anne-venkata-vishnu-vara-prasad-and-yelamanchili-venkata-ramana-the-assistant-commissioner-of-income-tax-circle-2-1-visakhapatnam-40706-and-40708</loc>
               <lastmod>2025-12-25T10:06:32.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-33-hyd-2015-23-acit-circle-1-tirupathi-tirupathi-r-sudha-rani-tirupathi-tirupathi</loc>
               <lastmod>2025-12-25T08:00:34.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-hyd-2018-24-ito-ward-14-4-hyderabad-neeraj-malik-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-81-hyd-2017-24-rafia-hussian-rep-by-gpa-adeebunnisa-begum-alias-adeeb-ali-khan-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6873-mum-2016-14-dcit-cc-2-2-mumbai-speciality-papaer-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6869-mum-2016-14-dcit-cc-2-2-mumbai-speciality-papaer-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-mum-2012-14-sarang-amp-associates-mumbai-dcit-cen-cir-36-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4645-mum-2015-14-lancy-vincent-dsouza-mumbai-ito-wd-17-3-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6872-mum-2016-14-dcit-cc-2-2-mumbai-speciality-papaer-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4149-mum-2016-14-ito-20-1-2-mumbai-anita-pravinkumar-bhansali-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7248-mum-2016-14-dcit-3-3-1-mumbai-reliance-general-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5796-mum-2011-14-laxmi-ventures-bombay-pvt-ltd-ito-6-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1103-kol-2016-14-sankalp-vincom-pvt-ltd-kolkata-ito-wd-9-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2417-kol-2016-14-ito-ward-12-1-kolkata-kolkata-m-s-nupur-carpets-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-kol-2018-14-sri-bablu-sur-kolkata-ito-ward-44-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-kol-2016-14-dcit-circle-1-1-kolkata-kolkata-m-s-kamarhatty-company-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-kol-2016-14-acit-circle-40-kolkata-kolkata-the-west-bengal-state-co-operative-bank-limited-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-kol-2016-14-ito-wd-6-1-kolkata-kolkata-m-s-calcutta-resources-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-kol-2016-14-shaping-dream-projects-pvt-ltd-kolkata-ito-w-12-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-kol-2016-14-ito-wd-6-1-kolkata-kolkata-m-s-calcutta-resources-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-kol-2016-14-amit-ghose-kolkata-dcit-cir-22-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-kol-2014-14-electrocast-sales-india-ltd-kolkata-dcit-cc-xxi-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2116-kol-2016-14-i-t-o-ward-34-1-kolkata-kolkata-sri-biswanath-poddar-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-kol-2016-14-m-s-saraswaty-press-limited-kolkata-dcit-iv-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-kol-2016-14-acit-cir-31-kolkata-kolkata-smt-shyama-devi-dalmia-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-914-kol-2015-14-tradelink-securities-ltd-kolkata-the-ito-wd-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-kol-2016-14-ito-ward-10-2-kolkata-kolkata-m-s-accord-capital-markets-limited-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-kol-2016-14-radha-rani-mukherjee-purulia-dcit-cir-57-tds-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-kol-2017-14-redtech-network-india-private-limited-kolkata-acit-cir-2-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-kol-2015-14-ito-wd-6-4-kolkata-kolkata-m-s-wanderland-real-estates-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2175-kol-2016-14-anant-veer-jalan-mumbai-addl-cit-range22-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-kol-2016-14-acit-circle-35-kolkata-kolkata-m-s-khaitan-electronics-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2332-kol-2016-14-m-s-r-d-enterprises-pvt-ltd-kolkata-ito-wd-1-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1747-kol-2016-14-smt-shabari-paul-kolkata-dcit-cc-xxvii-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1673-kol-2016-14-m-s-vistar-financiers-pvt-ltd-kolkata-ito-ward-10-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-kol-2016-23-m-s-hi-tech-systems-amp-services-ltd-kolkata-dcit-cir-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-74-kol-2014-23-emami-realty-limited-kolkata-ito-wd-12-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-kol-2018-24-acit-circle-27-haldia-purba-medinipur-shri-sukumar-chandra-sahoo-purba-medinipur</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-kol-2018-24-jay-bharat-construction-kolkata-dcit-circle-33-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-175-kol-2017-24-ito-ward-50-2-kolkata-kolkata-sribash-manna-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-163-kol-2017-24-m-s-raj-enterprises-kolkata-ito-ward-36-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-224-kol-2017-24-d-c-i-t-circle-1-kolkata-kolkata-gestener-india-limited-since-merged-with-ricoh-india-limited-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-148-kol-2017-24-ito-ward-28-2-kolkata-kolkata-shri-abdul-halim-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-jpr-2014-14-ashok-kumar-agarwal-hindaun-city-ito-dausa</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-jpr-2016-14-bhawana-adwani-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-jpr-2018-14-m-s-pradeep-kumar-contractor-jhunjhunu-assistant-commissioner-of-income-tax-jhunjhunu</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-858-jpr-2017-14-ketaki-benara-agra-income-tax-officer-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-jpr-2015-14-laxmi-narain-agarwal-jaipur-acit-central-circle-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1022-jpr-2015-14-acit-central-circle-3-jaipur-laxmi-narain-agarwal-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-jpr-2017-14-m-s-pitamber-commodity-futures-private-limited-jaipur-assistant-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-684-jpr-2017-14-assistant-commissioner-of-income-tax-circle-2-kota-m-s-shiv-agrevo-ltd-baran</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-jpr-2015-14-acit-jaipur-latala-construction-company-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-jpr-2016-14-ito-jaipur-raj-kumar-agarwal-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-jpr-2017-14-rajendra-kumar-jain-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-386-del-2015-14-acit-new-delhi-m-s-samsung-india-electronics-pvt-ltd-gurgaon</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5976-del-2014-14-dcit-new-delhi-m-s-swarovski-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6609-del-2014-14-dcit-new-delhi-m-s-shrinet-and-shandilya-construction-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5519-del-2014-14-malook-nagar-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3890-del-2015-14-dcit-new-delhi-m-s-johnson-matthey-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-del-2014-14-johnsom-matthey-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-56-pat-2016-14-vijay-kumar-pandav-i-t-o</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-pat-2017-14-international-school-human-resource-amp-welfare-society-patna-acit-circle-1-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-pat-2016-14-dcit-circle-4-patna-m-s-aishwarya-healthcare-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-pat-2015-14-naujawanan-e-millat-welfare-foundation-c-i-t-exemption</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-237-del-2006-16-anil-singh-verma-dcit-cc-4</loc>
               <lastmod>2025-12-25T08:18:31.066Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-05-jpr-2018-24-smt-swaraj-foujdar-bharatpur-ito-bharatpur</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oracle-india-pvt-ltd-commissioner-of-income-tax-delhi-and-union-of-india-ors-1110-2012</loc>
               <lastmod>2025-12-25T11:50:25.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anne-venkata-vishnu-vara-prasad-and-yelamanchili-venkata-ramana-the-assistant-commissioner-of-income-tax-circle-2-1-visakhapatnam-40706-and-40708</loc>
               <lastmod>2025-12-25T10:06:32.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-pun-2016-14-the-unique-academy-pune-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2759-pun-2016-14-deputy-commissioner-of-income-tax-m-s-celoxis-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T18:28:07.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-pun-2016-14-income-tax-officer-jitendra-ravindra-malpure-nashik</loc>
               <lastmod>2025-04-14T21:21:02.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2474-pun-2016-14-smt-shingi-kalpana-rakhabchand-ahmednagar-income-tax-officer</loc>
               <lastmod>2025-04-13T17:49:00.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1477-pun-2016-14-uttamsing-r-pawar-jalgaon-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:01.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-18-nag-2017-23-gupta-domestic-fuels-nagpur-ltd-nagpur-acit-central-circle-2-3-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5004-del-2016-14-naveen-kumar-tyagi-s-o-shri-rameshwar-dayal-tyagi-noida-ito-noida</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-pun-2014-14-assistant-commissioner-income-tax-d-m-corporation-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T17:00:05.387Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-pun-2014-14-deputy-commissioner-of-income-tax-parmar-properties-private-ltd-pune</loc>
               <lastmod>2025-04-14T15:28:06.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5410-del-2010-14-rieter-india-pvt-ltd-gurgaon-addl-cit-new-delhi</loc>
               <lastmod>2025-04-14T15:35:00.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-pun-2015-14-radhesham-totaram-narayani-nandurbar-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T18:28:06.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1145-pun-2016-14-bhansilal-ramnath-agarwal-charitable-trust-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-434-pun-2015-14-walter-tools-india-private-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T15:28:10.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-pun-2016-14-siddheshwar-sahakari-sakhar-karkhana-ltd-aurangabad-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T14:42:00.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-pun-2014-14-assistant-commissioner-of-income-tax-sandvik-asia-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T15:35:00.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2197-pun-2016-14-income-tax-officer-m-s-deluxe-tube-traders-amp-scrap-centre-nashik</loc>
               <lastmod>2025-04-14T18:28:06.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-mum-2016-14-urmila-m-gala-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2026-03-31T15:21:52.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-mum-2016-14-the-pransukhlal-mafatlal-hindu-swimming-bath-amp-boat-club-trust-mumbai-ito-e-ii-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-mum-2015-14-skyline-prashasti-mumbai-ito-22-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-mum-2012-14-mehta-jaising-builders-mumbai-dcit-19-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-nag-2012-14-roshan-ramdeo-jaiswal-gondia-asstt-commissioner-of-income-taxcircle-8-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-nag-2016-14-shri-anis-zikar-ghaniwala-amaravati-dy-c-i-t-cent-cir-amravati-now-addl-charge-a-c-i-t-c-c-2-nagpur-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-nag-2014-14-astt-commissioner-of-income-tax-amravati-cir-amravati-amravati-shri-akash-rameshwar-panpalia</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-nag-2014-14-shri-shri-gurvinder-singh-sasan-l-h-of-late-shri-jagdish-singh-sasan-nagpur-the-ito-ward-2-2-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-kol-2018-24-m-s-inter-state-oil-carrier-ltd-kolkata-dcit-circle-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-kol-2017-14-m-s-sambhabna-realtors-pvt-ltd-kolkata-ito-ward-1-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-kol-2017-14-acit-circle-49-1-kolkata-kolkata-m-s-global-venture-corporation-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-kol-2017-14-phoenix-conveyor-belt-india-private-ltd-kolkata-dcit-cir-11-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1482-kol-2015-14-m-s-nezone-alloys-ltd-guwahati-dcit-cen-cir-2-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2300-kol-2016-14-acit-central-circle-2-1-kolkata-kolkata-m-s-amricon-agrovat-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1979-kol-2016-14-dcit-circle-10-1-kolkata-kolkata-k-n-d-engineering-technologies-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-kol-2014-14-chandernagore-barasat-gate-cultural-association-hooghly-cit-xx-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-kol-2016-14-biswanath-agarwala-kolkata-acit-cir-43-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1680-kol-2016-14-acit-circle-8-2-kolkata-kolkata-m-s-wellside-infrastructure-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-kol-2016-14-acit-tds-circle-1-kolkata-kolkata-m-s-earnest-towers-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-kol-2017-14-m-s-ruchi-mercandise-private-limied-kolkata-ito-ward-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-741-kol-2016-14-m-s-reform-chain-amp-tools-p-ltd-kolkata-ito-wd-2-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-kol-2017-14-shri-nathji-goverdhan-nathji-charitable-trust-kolkata-cit-exemption-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2585-del-2016-14-m-s-vikas-strips-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-chandi-2017-14-m-s-swati-industries-ludhiana-dcit-c-1-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-chandi-2017-14-dcit-c-1-exemption-chandigarh-m-s-improvement-trust-kartarpur-kartarpur</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1310-chandi-2017-14-dcit-c-1-expemtion-chandigarh-m-s-improvement-trust-hoshiarpur-hoshiarpur</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-chandi-2017-14-canara-bank-rampur-ito-tds-shimla</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-chandi-2017-14-canara-bank-rampur-ito-tds-shimla</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-chandi-2012-14-m-s-anshul-goyal-land-amp-housing-ltd-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-08-11T12:24:10.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-chandi-2017-14-sh-aashish-arora-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1571-chandi-2017-14-rupinder-singh-aneja-ludhiana-ito-w-vi-2-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1096-chandi-2017-14-shri-manu-jain-ludhiana-dcit-c-vii-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-chandi-2017-14-ito-sunam-hq-sangrur-m-s-shree-bhagwati-rice-mills-khanouri</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-chandi-2017-14-m-s-mahakali-developers-amp-resorts-p-ltd-patiala-pr-cit-patiala</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-del-2016-14-acit-gurgaon-m-s-dlf-universal-ltd-formerly-dlf-retail-developers-ltd-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-chandi-2017-14-diljit-singh-mohali-ito-mohali</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1107-chandi-2017-14-sh-lal-chand-chandigarh-acit-c-2-1-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-chandi-2016-14-hycron-electronics-dy-commissioner-of-income-tax</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-103-chandi-2017-24-seema-gupta-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-65-chandi-2017-23-m-s-shree-bhagwati-rice-mills-khanouri-ito-sunam-hq-sangrur</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-lkw-2017-14-pramendra-maheshwari-huf-bareilly-income-tax-officer-bareilly</loc>
               <lastmod>2025-04-19T15:42:58.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-lkw-2016-14-imtiyaaz-foundation-for-social-care-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-19T15:42:58.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-lkw-2017-14-zila-sahkari-bank-ltd-lucknow-income-tax-officer-lucknow</loc>
               <lastmod>2025-04-19T16:15:00.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-234-lkw-2017-16-abusaad-ahmad-lucknow-astt-commissioner-of-income-tax-lucknow</loc>
               <lastmod>2025-04-19T16:14:58.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-kol-2016-14-i-t-o-ward-2-3-durgapur-durgapur-amzad-ali-khan-durgapur</loc>
               <lastmod>2025-04-16T02:00:20.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-lkw-2017-14-income-tax-officer-sitapur-sahakari-ganna-vikas-samiti-ltd-sitapur</loc>
               <lastmod>2025-04-19T15:42:57.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-rjt-2014-14-shri-vithalbhai-bhimjibhai-ladani-junagadh-the-income-tax-officer-ward-2-1-junagadh</loc>
               <lastmod>2025-04-20T10:36:19.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-pat-2017-14-smt-pammi-prasad-patna-i-t-o-ward-1-2-patna</loc>
               <lastmod>2025-04-20T03:50:07.931Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-pat-2018-14-ayush-kasera-patna-ito-ward-4-1-patna</loc>
               <lastmod>2025-04-20T03:50:08.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-94-pat-2017-14-meridian-construction-india-ltd-patna-i-t-o-ward-2-1-patna</loc>
               <lastmod>2025-04-20T03:50:08.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pat-2017-14-acit-central-circle-1-patna-m-s-indo-asian-mineral-amp-allied-product-industries-patna</loc>
               <lastmod>2025-04-20T03:50:08.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-pat-2014-14-dcit-patna-m-s-jupiter-international-sales-darbhanga</loc>
               <lastmod>2025-04-20T03:50:10.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-pat-2017-14-janardan-prasad-patna-acit-circle-4-patna</loc>
               <lastmod>2025-04-20T03:50:10.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pat-2016-14-garib-vikas-sewa-samiti-c-i-t-exemption</loc>
               <lastmod>2025-04-20T03:50:11.083Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-pat-2017-14-vijay-kumar-pandav-khagaria-i-t-o-ward-6-4-patna</loc>
               <lastmod>2025-04-20T03:50:11.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-pat-2016-14-the-sub-registrar-director-of-income-tax-i-amp-ci</loc>
               <lastmod>2025-04-20T03:50:11.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-01-pat-2018-23-sri-vimlesh-pd-singh-patna-dcit-circle-4-patna</loc>
               <lastmod>2025-04-20T03:50:11.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-pat-2016-14-acit-m-s-r-a-himatsinghka-amp-co</loc>
               <lastmod>2025-04-20T03:50:11.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-pat-2016-14-acit-central-circle-2-patna-shri-brijnandan-prasad-patna</loc>
               <lastmod>2025-04-20T03:50:07.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-lkw-2017-14-m-s-jet-knitwear-pvt-ltd-kanpur-income-tax-officer-6-1-kanpur</loc>
               <lastmod>2025-04-16T08:00:29.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3562-del-2017-14-dinesh-pandey-noida-dcit-new-delhi</loc>
               <lastmod>2025-04-20T19:57:22.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4101-del-2017-14-ritu-bajaj-new-delhi-dcit-central-circle-5-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4776-del-2017-14-ito-ward-5-3-new-delhi-canton-software-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4793-del-2017-14-nirvana-lifestyle-p-ltd-now-merged-with-m-s-ttj-impes-p-ltd-new-delhi-acit-central-circle-29-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3427-del-2013-14-dcit-new-delhi-m-s-diamond-hut-india-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T23:01:42.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3428-del-2013-14-dcit-new-delhi-m-s-diamond-hut-india-p-ltd-new-delhi</loc>
               <lastmod>2025-04-21T23:01:42.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1628-del-2016-14-manoj-kumar-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-21T23:15:41.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6804-del-2017-14-yash-dev-behl-new-delhi-ito-ward-49-5-new-delhi</loc>
               <lastmod>2025-04-20T20:01:15.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6851-del-2017-14-kusum-tyagi-ghaziabad-ito-ward-1-3-ghaziabad</loc>
               <lastmod>2025-04-20T20:01:15.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-kol-2018-24-shri-rajendra-kumar-rathi-kolkata-ito-ward-33-1-kolkata-kolkata</loc>
               <lastmod>2025-04-21T18:36:47.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2291-del-2014-14-m-s-hotel-devgiri-private-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:22:55.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2114-kol-2016-14-acit-circle-34-kolkata-kolkata-m-s-banwarilall-pasari-kolkata</loc>
               <lastmod>2025-04-14T13:28:02.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1104-kol-2016-14-sriram-tie-up-pvt-ltd-kolkata-ito-wd-9-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:07:03.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-kol-2016-14-m-s-skipper-plastics-ltd-formerly-knows-as-rama-consultancy-co-1993-pvt-ltd-kolkata-ito-ward-4-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:07:03.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-del-2012-14-m-s-kaveri-infrastructure-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T17:42:30.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-del-2012-14-m-s-kaveri-infrastructure-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T17:42:30.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-del-2013-14-acit-new-delhi-m-s-h-amp-s-sofware-development-and-knowledge-management-centre-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T16:28:33.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-del-2013-14-h-amp-s-software-development-and-knowledge-management-centre-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-16T16:28:33.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5078-del-2016-14-preeti-shokeen-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T09:42:53.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3309-del-2017-14-m-s-amit-upadhyay-meerut-ito-meerut</loc>
               <lastmod>2025-04-18T12:15:24.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-lkw-2016-14-shree-vidyapeeth-trust-bareilly-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-19T16:15:02.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-lkw-2017-24-m-s-blooms-realators-amp-hospitality-pvt-ltd-lucknow-income-tax-officer-1-4-lucknow</loc>
               <lastmod>2025-04-19T16:15:03.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-ahd-2015-14-the-ito-ward-9-3-ahmedabad-shri-dr-prabodh-mukundrai-desai-ahmedabad</loc>
               <lastmod>2025-04-12T09:35:07.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6409-del-2012-14-louis-dreyfus-commodiies-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-21T23:50:39.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ahd-2017-14-shreyansh-corporation-surat-the-income-tax-officer-ward-1-2-4-surat</loc>
               <lastmod>2025-04-13T16:07:03.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-ahd-2017-14-m-s-samarth-india-surat-the-income-tax-officer-ward-1-2-4-surat</loc>
               <lastmod>2025-04-13T16:07:03.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-rjt-2013-14-m-s-shri-junagadh-dist-co-op-purchase-amp-sales-union-ltd-rajkot-gujarat-the-income-tax-officer-ward-1-2-junagadh</loc>
               <lastmod>2025-04-12T22:49:03.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-rjt-2016-14-the-asstt-commr-of-income-tax-circle-1-2-rajkot-gujarat-m-s-maahi-milk-producer-co-ltd-rajkot-gujarat</loc>
               <lastmod>2025-04-12T22:49:03.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-del-2013-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:17.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4388-del-2014-14-m-s-ravina-amp-associates-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:18.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-del-2013-14-ms-ravina-khurana-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-15T16:28:18.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6796-del-2014-14-m-s-the-kangra-co-operative-bank-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5932-del-2014-14-m-s-usha-international-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T03:21:46.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-del-2015-14-ito-exemptions-dehradun-bharat-susamachar-samiti-dehradun</loc>
               <lastmod>2025-04-16T13:14:29.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4822-del-2016-14-bal-krishan-tanwar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4823-del-2016-14-krishan-tanwar-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T13:14:29.566Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-ahd-2016-14-shreyansh-corporation-surat-the-income-tax-officer-osd-1-range-2-surat</loc>
               <lastmod>2022-04-07T06:24:54.425Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1629-ahd-2016-14-m-s-samarth-india-surat-the-income-tax-officer-osd-1-range-2-surat</loc>
               <lastmod>2022-04-07T06:24:54.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-199-ahd-2015-23-ideal-sheet-metal-stamping-amp-pressing-pvt-ltd-ahmedabad-the-dy-cit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-ahd-2012-14-noorani-hotels-pvt-ltd-ahmedabad-the-dy-cit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-13T04:28:00.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-kol-2017-14-m-s-m-b-jewellers-amp-sons-kolkata-dcit-circle-44-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:03.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1936-kol-2013-14-the-bantra-co-operative-bank-ltd-howrah-i-t-o-wd-46-4-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-kol-2013-14-a-c-i-t-cir-46-kolkata-kolkata-the-bantra-co-operative-bank-ltd-howrah</loc>
               <lastmod>2025-04-14T03:35:04.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-96-kol-2013-23-m-s-bch-electric-ltd-formerly-m-s-bhartia-industries-ltd-kolkata-dcit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-04-14T03:35:04.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1810-ahd-2016-14-the-ito-ward-1-1-1-ahmedabad-m-s-aarohi-starz-cub-pvt-ltd-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2248-ahd-2016-14-the-ito-international-taxation-i-ahmedabad-adani-power-maharashtra-ltd-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2894-ahd-2014-14-the-dcit-circle-1-ahmedabad-shri-poorav-pushkar-dalal-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1871-ahd-2016-14-kargil-holdings-pvt-ltd-now-merged-with-nirma-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-2-1-2-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1944-ahd-2015-14-avi-polymers-limited-ahmedabad-the-dy-cit-circle-1-presently-circle-1-1-1-ahmedabad</loc>
               <lastmod>2022-04-07T06:20:42.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-asr-2017-14-m-s-gna-duraparts-limited-jalandhar-assistant-commissioner-of-income-tax-centre-circle-1-jalandhar</loc>
               <lastmod>2022-04-07T06:20:42.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5067-del-2016-14-pujaya-dr-keshwarao-hedgewar-janm-satabdi-sewa-trust-ghaziabad-cit-exemptions-lucknow</loc>
               <lastmod>2025-04-22T00:23:09.011Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-kol-2015-14-dcit-cir-12-1-kolkata-kolkata-m-s-jct-ltd-kolkata</loc>
               <lastmod>2025-04-19T14:01:17.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-191-kol-2017-24-a-c-i-t-circle-34-kolkata-kolkata-m-s-biswanath-passari-kolkata</loc>
               <lastmod>2025-04-19T14:29:09.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-646-ahd-2014-14-shri-hitenbhai-khushaldas-desai-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:03.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-82-ahd-2016-16-the-ito-ward-4-3-ahmedabad-shri-rohit-p-modi-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:06.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-ahd-2015-14-shri-kalpesh-n-akhani-huf-ahmedabad-the-income-tax-officer-ward-10-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:00:03.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-ahd-2014-14-m-s-khyati-chemicals-pvt-ltd-ahmedabad-the-acit-osd-i-circle-4-ahmedabad</loc>
               <lastmod>2025-04-13T17:07:04.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2380-ahd-2011-14-atul-limited-ahmedabad-the-acit-range-1-ahmedabad</loc>
               <lastmod>2025-04-13T17:07:04.914Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3010-del-2014-14-dcit-ltu-new-delhi-m-s-rural-electrification-corpn-ltd-new-delhi</loc>
               <lastmod>2025-04-21T23:43:23.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-637-asr-2016-14-atam-pargas-social-welfare-council-ludhiana-the-commissioner-of-income-tax-exemption-chandigarh</loc>
               <lastmod>2025-04-13T22:07:01.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-asr-2017-14-m-s-gna-duraparts-limited-jalandhar-assistant-commissioner-of-income-tax-centre-circle-1-jalandhar</loc>
               <lastmod>2025-04-14T03:00:08.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-516-asr-2017-14-langar-committee-hanuman-mandir-malerkotla-income-tax-officer-examption-jalandhar</loc>
               <lastmod>2025-04-14T03:00:03.780Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-asr-2014-14-m-s-hilal-mixing-plant-srinagar-the-dy-commissioner-of-income-tax-srinagar</loc>
               <lastmod>2025-04-17T07:00:45.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-asr-2017-14-sh-prem-pal-gandhi-nawanshahr-the-assistant-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
               <lastmod>2025-04-13T22:35:00.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7096-mum-2017-14-mathura-enterprises-mumbai-joint-commissioner-of-income-tax-circle-21-1-mumbai</loc>
               <lastmod>2025-04-20T23:57:15.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5013-mum-2015-14-dcit-3-2-2-mumbai-the-new-india-assurance-co-ltd-mumbai</loc>
               <lastmod>2025-04-20T21:43:28.736Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1696-mum-2011-14-mangla-capital-servics-pvt-ltd-mumbai-i-t-o-3-2-1-mumbai</loc>
               <lastmod>2025-04-20T21:43:28.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-pun-2017-24-the-karad-urban-co-op-bank-ltd-satara-deputy-commissioner-of-income-tax-satara-circle-satara</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-70-pun-2017-24-mrs-nanda-nanasaheb-gaikwad-pune-deputy-commissioner-of-income-tax-circle-2-1-pune</loc>
               <lastmod>2025-05-19T13:26:34.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-116-pun-2017-23-m-s-ashoka-infraways-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circel-1-nashik</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-119-pun-2017-23-m-s-ashoka-infraways-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-117-pun-2017-23-m-s-ashoka-infraways-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-1-nashik</loc>
               <lastmod>2025-05-19T13:26:34.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-pun-2014-14-deputy-commissioner-income-tax-ventura-india-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-pun-2014-14-ventura-india-private-ltd-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-pun-2015-14-apt-packaging-ltd-pune-commissioner-of-income-tax-1</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2357-pun-2016-14-bechan-surajbali-kumbhar-nashik-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-pun-2017-14-oerlikon-balzers-coating-india-ltd-pune-pr-commissioner-of-income-tax-5-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-pun-2017-14-shankar-kashinath-kadam-sangli-income-tax-officer-sangli</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-pun-2015-14-anand-satishkumar-bhutada-latur-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-pun-2015-14-omkar-constructions-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-pun-2013-14-vodafone-cellular-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-pun-2015-14-omkar-constructions-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1025-pun-2014-14-deputy-commissioner-of-income-tax-m-s-eaton-power-quality-p-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-pun-2015-14-omkar-constructions-pune-income-tax-officer</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-pun-2017-14-income-tax-officer-m-s-hotel-surya-pvt-ltd-pune</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-pun-2016-14-joshi-wadewale-bhairobanala-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-pun-2016-14-joshi-wadewale-wakad-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-pun-2016-14-joshi-wadewale-vishrantwadi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-pun-2016-14-assistant-commissioner-of-income-tax-m-s-ashoka-infraways-pvt-ltd-nashik</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-pun-2016-14-joshi-wadewale-shivpur-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-pun-2015-14-bosch-chassis-systems-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-05-19T13:26:34.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-638-ind-2014-14-shri-ramesh-rao-nanarao-maratha-neemuch-the-ito-neemuch</loc>
               <lastmod>2025-04-12T22:00:09.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ind-2016-14-the-ito-2-5-indore-smt-rukmabai-banglewala-indore</loc>
               <lastmod>2025-04-21T17:01:27.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ind-2013-14-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-indore-ltd-indore-the-acit3-1-indore</loc>
               <lastmod>2025-04-13T01:14:10.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-ind-2016-14-the-acit-3-1-indore-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-i-ltd-indore</loc>
               <lastmod>2025-04-13T01:14:10.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-93-ind-2014-16-shri-kheraj-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:00.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-80-ind-2014-16-shri-gurumukh-rijhwani-indore-the-acit-1-2-indore</loc>
               <lastmod>2025-04-12T22:14:01.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-jab-2017-23-smt-renu-singh-rewa-income-tax-officer-ward-1-rewa</loc>
               <lastmod>2025-04-19T12:57:23.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2638-ahd-2017-14-vodafone-india-services-private-ltd-mumbai-the-acit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2025-04-17T03:42:30.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-ahd-2015-14-banaskantha-dist-co-operative-milk-producer-apos-s-union-ltd-banaskantha-the-acit-b-k-circle-palanpur</loc>
               <lastmod>2025-04-14T02:21:03.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-ahd-2014-14-ito-ward-3-1-ahmedabad-dharmishthaben-j-patell-ahmedabad</loc>
               <lastmod>2025-04-14T02:07:08.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-ahd-2016-14-ushaben-r-patel-vadodara-the-dy-commissioner-of-income-tax-intl-taxn-vadodara</loc>
               <lastmod>2025-04-14T02:07:07.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3081-ahd-2015-14-rai-university-ahmedabad-the-commissioner-of-income-tax-exemptions-ahmedabad</loc>
               <lastmod>2025-04-14T02:14:00.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2101-ahd-2016-14-marudhar-industries-limited-ahmedabad-the-asstt-commissioner-of-income-tax-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-17T03:42:30.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-ahd-2016-14-techno-industries-ahmedabad-the-dy-commissioner-of-income-tax-circle-3-2-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:03.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-ahd-2016-14-m-s-shine-pharmaceuticals-ltd-vadodara-asstt-commissioner-of-income-tax-circle-2-1-1-baroda</loc>
               <lastmod>2025-04-14T02:21:03.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-ahd-2016-14-shri-rakeshbhai-karsanbhai-patel-ahmedabad-the-acit-circle-5-now-dy-cit-circle-3-1-1-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:05.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-ahd-2014-14-the-dy-cit-circle-5-baroda-m-s-narnarayan-corporation-baroda</loc>
               <lastmod>2025-04-14T02:28:06.369Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2115-ahd-2016-14-the-acit-circle-1-3-ahmedabad-shri-narendrasingh-l-rathod-ahmedabad</loc>
               <lastmod>2025-04-14T02:35:05.031Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2074-ahd-2016-14-the-dcit-circle-3-3-ahmedabad-shri-himanshu-v-shah-ahmedabad</loc>
               <lastmod>2025-04-14T02:21:03.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-mum-2011-14-acit-cen-cir-2-thane-a-c-chenna-reddy-panvel</loc>
               <lastmod>2025-04-12T04:49:09.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jab-2017-14-assistant-commissioner-of-income-tax-central-jabalpur-m-s-tirupati-construction-pan-aacft8104e-opp-railway-station-burhar-dist-shahdol-m-p</loc>
               <lastmod>2025-04-19T12:57:22.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-jab-2018-14-harish-chand-soni-jabalpur-income-tax-officer-ward-1-1-jabalpur</loc>
               <lastmod>2025-04-19T12:57:22.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-mum-2015-14-ito-23-1-3-mumbai-bhupinder-pal-walia-mumbai</loc>
               <lastmod>2025-04-12T04:49:10.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-ind-2013-14-m-s-madhya-pradesh-audyogik-kendra-vikas-nigam-indore-ltd-indore-the-acit3-1-indore</loc>
               <lastmod>2025-04-13T01:14:11.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-jab-2017-14-birla-education-society-satna-commissioner-of-income-tax-examption-bhopal</loc>
               <lastmod>2025-04-19T12:57:22.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-jab-2015-14-sanjay-rathi-chhindwara-income-tax-officer-ward-1-chhindwara</loc>
               <lastmod>2025-04-19T12:57:22.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-jab-2017-14-sri-gurutegh-bahadur-education-society-jabalpur-commissioner-of-income-tax-exemption-bhopal</loc>
               <lastmod>2025-04-19T12:57:22.584Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-jab-2017-14-ranjeet-shivhare-betul-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-19T12:57:23.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-jab-2017-14-assistant-commissioner-of-income-tax-sagar-shri-birmanand-sundrani-sagar</loc>
               <lastmod>2025-04-19T12:57:22.968Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jab-2017-14-ranjeet-shivhare-betul-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-19T12:57:23.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-hyd-2016-14-ravindra-reddy-pallavalli-hyd-hyderabad-ito-ward-8-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T19:56:02.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-kol-2018-24-acit-circle-29-kolkata-kolkata-shree-gopal-choudhary-kolkata</loc>
               <lastmod>2025-04-16T04:35:25.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-del-2016-14-shri-vinay-maloo-mumbai-pr-cit-new-delhi</loc>
               <lastmod>2025-04-18T09:56:53.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3644-del-2017-14-shri-rahul-dev-dhand-dehradun-ito-dehradun</loc>
               <lastmod>2025-04-18T09:56:53.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-03-agr-2018-24-m-s-s-m-milkose-ltd-gwalior-a-c-i-t-circle-3-gwalior</loc>
               <lastmod>2024-10-09T22:27:48.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5886-mum-2016-14-acit-25-2-mumbai-camoron-finance-amp-investments-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4411-mum-2016-14-dcit-1-2-2-mumbai-mahyco-monsanto-biotech-i-ltd-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6820-mum-2017-14-anand-shyam-estate-developers-private-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-2-3-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5780-mum-2016-14-camoron-finance-amp-investments-mumbai-jcit-25-2-mumbai</loc>
               <lastmod>2024-10-10T00:00:08.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-bang-2016-14-shri-raghuram-p-nambyar-bangalore-asst-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-17T12:49:41.864Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4700-mum-2016-14-solanki-developers-thane-dcit-cir-3-thane-thane</loc>
               <lastmod>2025-04-15T22:28:20.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6660-del-2017-14-sandeep-batra-new-delhi-ito-ward-49-3-new-delhi</loc>
               <lastmod>2025-04-18T18:57:02.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3067-ahd-2016-14-sequel-logistics-pvt-ltd-ahmedabad-the-dy-cit-circle-4-1-1-ahmedabad</loc>
               <lastmod>2025-04-21T08:36:41.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-hyd-2017-14-adipala-linga-reddy-nalgonda-income-tax-officer-ward-1-nalgonda</loc>
               <lastmod>2025-04-19T09:00:49.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2278-mum-2014-14-dcit-25-1-mumbai-ajay-arvindbhai-khatri-mumbai</loc>
               <lastmod>2025-04-12T04:00:09.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5544-mum-2015-14-atman-overseas-p-ltd-mumbai-ito-6-1-4-mumbai</loc>
               <lastmod>2025-04-12T04:00:09.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6231-mum-2014-14-alok-kumar-b-agarwal-mumbai-ito-wd-24-1-3-mumbai</loc>
               <lastmod>2025-04-12T04:00:09.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6461-mum-2014-14-airport-authority-of-india-iad-staff-co-op-credit-society-ltd-mumbai-ito-wd-15-3-3-mumbai</loc>
               <lastmod>2025-04-12T04:00:09.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-ahd-2015-14-shri-vijyakumar-r-naik-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:02.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-ahd-2012-14-the-jt-cit-osd-circle-5-ahmedabad-rasna-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:04.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2833-ahd-2012-14-the-acit-circle-5-ahmedabad-m-s-rasna-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:04.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-ahd-2015-14-the-jt-dit-exemption-ahmedabad-bocharswami-shri-akshar-purushottam-swaminarayan-sansthan-dharma-sadan-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:05.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-ahd-2016-14-shri-alkesh-laxmanbhai-patel-ahmedabad-the-dy-cit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2025-04-12T00:28:01.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-hyd-2016-14-paduchuru-pratahap-huf-aantapur-anantapur-acit-circle-1-anantapur-anantapur</loc>
               <lastmod>2025-04-14T11:28:02.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-kol-2017-14-m-s-revive-traders-pvt-ltd-kolkata-ito-ward-12-2-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-kol-2018-14-devi-prasad-sarawgi-kolkata-ito-ward-45-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:49:07.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-mum-2015-14-bombay-forgings-ltd-navi-mumbai-dcit-14-1-2-mumbai</loc>
               <lastmod>2025-04-16T09:56:26.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-chandi-2017-14-m-s-axpert-enterprise-parwanoo-dcit-circle-parwanoo</loc>
               <lastmod>2025-04-17T21:49:42.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-744-mum-2016-14-ito-wd-3-4-thane-the-rubber-products-ltd-thane</loc>
               <lastmod>2025-04-16T09:42:30.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-mum-2016-14-dcit-15-3-1-mumbai-zydus-nycomed-healthcare-pvt-ltd-navi-mumbai</loc>
               <lastmod>2025-04-16T09:42:30.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-328-ahd-2014-16-m-s-shivam-developers-baroda-the-dy-cit-central-circle-2-baroda</loc>
               <lastmod>2025-04-14T02:35:05.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2264-ahd-2016-14-dy-commissioner-of-income-tax-international-taxation-1-ahmedabad-m-s-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:06.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2263-ahd-2016-14-dy-commissioner-of-income-tax-international-taxation-1-ahmedabad-m-s-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2025-04-14T20:49:07.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-324-chny-2016-24-dcit-chennai-y-v-suryanarayana-sarma-chennai</loc>
               <lastmod>2025-04-12T06:49:08.825Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-viz-2013-14-p-yasoda-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2024-10-09T23:52:37.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-pat-2016-14-i-t-o-shri-sushil-kr-lohia</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-pat-2016-14-dcit-shree-ram-kandoi</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-pat-2017-14-m-s-gurukul-foundation-purnea-cit-exemption-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-pat-2016-14-akhileshwari-seva-trust-patna-c-i-t-exemption-patna</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-pat-2017-14-sanjeev-kumar-gaya-i-t-o-ward-3-2-gaya</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-pat-2015-14-vaishali-krishi-kendra-dcit</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5249-mum-2016-14-makewaves-sea-resort-pvt-ltd-mumbai-dcit-cent-cir-4-1-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-mum-2016-14-ito-13-2-2-mumbai-searock-enterpries-p-ltd-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2956-mum-2016-14-psd-exports-pvt-ltd-mumbai-ito-9-2-4-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5941-mum-2016-14-inter-foto-india-pvt-ltd-mumbai-dcit-cir-6-3-1-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5950-mum-2016-14-dcit-8-1-1-mumbai-reliance-petromarketing-ltd-mumbai</loc>
               <lastmod>2024-10-09T23:56:23.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-coch-2017-14-the-ito-wadr-2-5-kozhikkode-kozhikkode-m-s-tharuvanna-serviced-co-op-bank-ltd-wayanad</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1444-chny-2015-14-dcit-chennai-banyan-consultancy-services-p-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1422-chny-2016-14-dcit-chennai-sivagami-holdings-pvt-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-chny-2017-14-c-muneeswara-pandian-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1705-chny-2014-14-taj-madras-flight-kitchen-p-ltd-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-chny-2017-14-dcit-chennai-k-selvam-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-chny-2017-14-supriya-p-chennai-ito-non-corporate-officer-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-chny-2017-14-dcit-circle-1-dindigul-l-s-mills-limited-theni</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-chny-2017-14-wayne-burt-petrochemicals-p-ltd-chennai-dcit-corporate-circle-1-2-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-chny-2017-14-acit-coimbatore-aquasub-engineering-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1411-chny-2017-14-t-d-naidu-thiruvallur-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1125-chny-2017-14-madison-exports-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-947-chny-2017-14-j-k-fenner-india-limited-chennai-acit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1060-chny-2016-14-j-k-fenner-india-limited-chennai-jcit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-chny-2016-14-j-k-fenner-india-limited-chennai-jcit-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2842-chny-2016-14-m-s-the-south-india-textile-researchh-association-chennai-acit-coimbatore</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-chny-2017-14-acit-madurai-j-k-fenner-india-limited-madurai</loc>
               <lastmod>2024-10-10T00:15:17.579Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3450-chny-2016-14-acit-madurai-a-v-subramanian-sivagangai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-chny-2017-14-megatrends-inc-chennai-acit-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1975-chny-2015-14-acit-chennai-everonn-education-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-chny-2017-14-acit-non-corporate-circle-2-chennai-tamilnadu-cooperative-state-agriculture-and-rural-development-bank-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2536-chny-2017-14-dcit-corporate-circle-5-1-chennai-ranads-fashions-p-ltd-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1889-chny-2017-14-samson-foundations-chennai-acit-non-corporate-circle-6-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-chny-2017-14-samson-foundations-chennai-acit-non-corporate-circle-6-1-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-chny-2015-14-dcit-chennai-indian-potash-limited-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-288-chny-2017-14-soumys-exports-since-dissolved-tiruppur-acit-tiruppur</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2597-chny-2016-14-ito-pollachi-shri-k-varadharajan-pollachi</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2479-chny-2017-14-gwalior-agencies-chennai-acit-non-corporate-circle-11-chennai</loc>
               <lastmod>2024-10-10T00:15:17.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-chandi-2017-14-dcit-central-circle-ii-chandigarh-m-s-sab-industries-limited-chandigarh</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1485-chandi-2017-14-m-s-himachal-hitech-baddi-ito-baddi</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-chandi-2017-14-m-s-thakur-pre-preeksha-coaching-amp-training-sansthan-kangra-ito-exemptions-solan</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-chandi-2017-14-ito-w-4-panchkula-mrs-sunita-panchkula</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-812-chandi-2016-14-m-s-global-hands-for-rural-development-kangra-cit-exemptions-chandigarh</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-802-chandi-2015-14-sh-jaswinder-singh-lota-mohali-dy-director-of-income-tax-chandigarh</loc>
               <lastmod>2024-10-10T00:18:54.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-bang-2010-14-anz-operations-and-technology-private-limited-bangalore-ddit-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2865-bang-2017-14-bijapur-district-police-co-operative-credit-society-ltd-vijayapur-income-tax-officer-ward-1-vijayapur</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2803-bang-2017-14-income-tax-officer-ward-1-2-hubli-dharwad-m-s-the-annigeri-agricultural-produce-co-oprative-sale-and-processing-society-ltd-hubli-dharwad</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2874-bang-2017-14-m-s-banashankari-credit-co-operative-society-limited-bengaluru-income-tax-officer-ward-7-2-4-bengaluru</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1981-bang-2017-14-capco-technologies-pvt-ltd-bangalore-income-tax-officer-ward-2-1-1-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-576-bang-2017-14-income-tax-officer-ward-3-2-3-bangalore-smt-munithayamma-bangalore</loc>
               <lastmod>2024-10-10T00:18:54.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-agr-2014-14-m-s-s-m-milkose-ltd-gwalior-a-c-i-t-circle3-3-gwalior</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-agr-2017-14-vijay-sudha-smarak-trust-siddharth-nagar-cit-exmp-lucknow</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-agr-2016-14-satyendra-pal-singh-raghav-agra-i-t-o-2-4-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-agr-2016-14-imc-of-iti-kasganj-ito-exep-ghaziabad</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-agr-2013-14-m-s-d-n-industries-hathras-dy-c-i-t-agra</loc>
               <lastmod>2024-10-10T00:22:36.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-del-2014-14-m-s-denso-india-limited-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T17:21:50.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-pat-2014-16-dcit-patna-shri-sanjay-kumar-sinha-patna</loc>
               <lastmod>2024-10-09T21:43:30.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-149-del-2015-23-sh-anil-kumar-sharma-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T15:34:49.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-kol-2017-14-m-s-topsel-pvt-ltd-kolkata-jcit-range-2-kolkata-kolkata</loc>
               <lastmod>2025-04-16T03:07:22.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-kol-2014-14-m-s-bangalaxmi-khadi-bhawan-kolkata-ito-wd-52-1-kolkata-kolkata</loc>
               <lastmod>2025-04-16T03:21:22.090Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3631-del-2017-14-s-k-madan-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-16T16:35:31.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6294-del-2017-14-indraprastha-service-station-new-delhi-ito-ward-52-3-new-delhi</loc>
               <lastmod>2025-04-16T16:35:32.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6882-del-2017-14-nidhi-goel-new-delhi-ito-ward-49-1-new-delhi</loc>
               <lastmod>2025-04-16T16:35:33.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-mum-2015-14-nitin-parkash-thane-dcit-cir-3-thane</loc>
               <lastmod>2025-04-16T09:35:29.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3925-mum-2016-14-acit-8-1-1-mumbai-reliance-natural-resources-ltd-navi-mumbai</loc>
               <lastmod>2025-04-16T09:49:31.528Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6641-del-2016-14-acit-new-delhi-smt-rosy-dabas-new-delhi</loc>
               <lastmod>2025-04-16T15:21:27.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-pun-2016-14-shree-kaprecherya-manpower-services-raigad-income-tax-officer</loc>
               <lastmod>2025-04-13T18:00:08.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-598-mum-2016-14-navodaya-kannada-seva-sangha-mumbai-asst-dit-e-ii-2-mumbai</loc>
               <lastmod>2025-04-13T19:42:04.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6943-mum-2014-14-bakhtawar-construction-co-p-ltd-mumbai-addl-cit-tds-rg-1-mumbai</loc>
               <lastmod>2025-04-13T19:42:04.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ahd-2015-14-the-dcit-circle-1-3-surat-m-s-s-v-enterprise-surat</loc>
               <lastmod>2025-04-13T16:07:04.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6011-mum-2017-14-vipul-n-doshi-mumbai-income-tax-officer-24-2-3-mumbai</loc>
               <lastmod>2025-04-19T19:15:17.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2365-del-2017-14-m-s-track-line-management-pvt-ltd-delhi-pr-cit-9-new-delhi</loc>
               <lastmod>2025-04-18T10:49:52.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-del-2015-14-m-s-sawhney-brothers-new-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-18T10:49:52.978Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6159-del-2016-14-ashish-abrol-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T05:21:42.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-160-ahd-2015-16-swaminarayan-avenue-naranpura-co-op-housing-society-ltd-ahmedabad-the-acit-osd-circle-10-ahmedabad</loc>
               <lastmod>2025-04-13T04:21:05.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-hyd-2016-24-upkar-infra-projects-pvt-ltd-hyd-hyderabad-dcit-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:28:53.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4428-mum-2016-14-ito-1-2-3-mumbai-metaoxiide-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T12:43:24.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4733-mum-2016-14-seth-properties-mumbai-jt-cit-rg-12-1-mumbai</loc>
               <lastmod>2025-04-19T12:50:19.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-kol-2017-14-ito-ward-31-2-kolkata-kolkata-sri-jay-narayan-shaw-kolkata</loc>
               <lastmod>2025-04-19T15:15:07.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2341-kol-2017-14-m-s-gazna-samabay-krishi-unnayan-samity-limited-nadia-ito-ward-41-4-nadia-nadia</loc>
               <lastmod>2025-04-19T15:15:07.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-kol-2017-14-mangilal-sethia-uttar-dinajpur-ito-ward-1-raiganj-uttar-dinajpur</loc>
               <lastmod>2025-04-19T15:15:07.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5790-mum-2017-14-bahubali-metals-mumbai-income-tax-officer-31-1-3-mumbai</loc>
               <lastmod>2025-04-20T11:08:15.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-bang-2018-24-sri-a-subramaniam-bangalore-income-tax-officer-ward-2-2-1-bangalore</loc>
               <lastmod>2025-04-20T11:22:12.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-bang-2017-14-m-s-rajesh-exports-ltd-bangalore-deputy-commissioner-of-income-tax-circle-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-442-bang-2017-14-assistant-commissioner-of-income-tax-central-circle-1-2-bangalore-m-s-rajesh-exports-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:14:43.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-bang-2017-14-m-srajesh-exports-ltd-bangalore-the-deputy-commissioner-of-income-tax-circle-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:14:44.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2466-ahd-2014-14-the-dcit-osd-i-circle-4-ahmedabad-mono-steel-india-ltd-bhavnagar</loc>
               <lastmod>2025-04-21T08:15:29.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2587-del-2017-14-acit-new-delhi-m-s-p-p-engineering-new-delhi</loc>
               <lastmod>2025-04-20T19:57:22.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4590-del-2016-14-ito-new-delhi-sh-naresh-chhabra-new-delhi</loc>
               <lastmod>2025-04-20T19:57:23.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-ahd-2014-14-asian-petroproducts-amp-exports-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-21T11:22:30.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-ahd-2011-14-shri-vipul-k-shah-anand-the-income-tax-officer-ward-1-anand</loc>
               <lastmod>2025-04-21T10:43:35.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-ahd-2014-14-shri-alap-somabhai-patel-ahmedabad-the-dy-cit-circle-8-ahmedabad</loc>
               <lastmod>2025-04-21T10:50:30.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6124-del-2017-14-national-foundation-trust-new-delhi-ito-e-ward-2-4-new-delhi</loc>
               <lastmod>2025-04-21T21:29:42.681Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6327-del-2017-14-mansoor-alam-delhi-acit-circle-24-1-new-delhi</loc>
               <lastmod>2025-04-21T21:43:42.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-ahd-2016-14-the-dy-commissioner-of-income-tax-gandhinagar-circle-gandhinagar-gujarat-info-petro-ltd-gandhinagar</loc>
               <lastmod>2025-04-21T07:57:21.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-ahd-2016-14-aakash-oil-field-services-pvt-ltd-ahmedabad-the-deputy-commissioner-of-income-tax-circle-1-1-1-ahmedabad</loc>
               <lastmod>2025-04-21T16:08:42.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-401-ahd-2017-14-smt-patel-devangiben-vinodbhai-ahmedabad-the-income-tax-officer-ward-5-2-3-ahmedabad</loc>
               <lastmod>2025-04-21T12:22:53.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-mum-2011-14-mahindra-engineering-services-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
               <lastmod>2025-04-19T22:01:12.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ahd-2014-14-sri-sai-seva-charitable-trust-navsari-the-acit-circle-6-surat</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-ahd-2014-14-the-alidhara-texpro-engineers-pvt-ltd-surat-the-dy-cit-hq-i-surat</loc>
               <lastmod>2025-05-21T09:58:40.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-832-ahd-2015-14-acit-vapi-shri-ashutosh-chandrakant-patel-dadra-amp-nagar-haveli</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2936-ahd-2016-14-the-ito-ward-2-3-5-surat-m-s-global-syntax-surat</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2643-ahd-2016-14-shri-ramakant-r-kasat-surat-the-dy-cit-circle-1-2-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3293-ahd-2015-14-asstt-commissioner-of-income-tax-vapi-circle-vapi-vapi-m-s-vapi-weste-and-effuent-management-co-ltd-vapi</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-ahd-2016-14-ramaben-mansukhbhai-sidhpara-surat-the-income-tax-officer-ward-9-3-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2016-14-state-bank-of-india-administrative-office-surat-the-income-tax-officer-tds-2-surat</loc>
               <lastmod>2025-05-21T09:58:40.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-238-ahd-2015-16-the-acit-circle-1-bharuch-m-s-jamadar-travels-bharuch</loc>
               <lastmod>2025-05-21T09:58:40.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-ahd-2016-14-patel-natwarbhai-d-vadodara-income-tax-officer-ward-5-bharuch</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2016-14-esthetic-finvest-p-ltd-vapi-the-asstt-commissioner-of-income-tax-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2943-ahd-2015-14-esthetic-finvest-private-limited-vapi-the-acit-vapi-circle-vapi</loc>
               <lastmod>2025-05-21T09:58:40.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-hyd-2017-14-dcit-circle-1-1-hyderabad-hyderabad-acp-industries-limited-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T07:21:55.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-pun-2016-14-bipin-engineers-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1167-pun-2016-14-assistant-commissioner-of-income-tax-hutatma-sahakari-bank-ltd-sangli</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-pun-2016-14-d-r-k-construction-satara-additional-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-pun-2016-14-dilip-ganpatrao-bharitkar-pune-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1589-pun-2015-14-lady-kikabai-premchand-iyambil-trust-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-pun-2016-14-deputy-commissioner-of-income-tax-pune-m-s-tetra-pak-india-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-228-chny-2017-24-dcit-chennai-varadarajan-santhanaraman-chennai</loc>
               <lastmod>2025-04-12T06:14:05.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-del-2013-14-m-s-samsung-electronics-co-ltd-new-delhi-ddit-new-delhi</loc>
               <lastmod>2024-10-10T00:07:44.185Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6582-del-2016-14-rising-infrastructure-amp-developers-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2024-10-10T00:11:27.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6957-del-2017-14-society-for-educational-excellence-ghaziabad-dcit-central-circle-ghaziabad</loc>
               <lastmod>2024-10-10T00:11:27.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-del-2015-14-dcit-dehradun-shipra-hotels-ltd-dehradun</loc>
               <lastmod>2024-10-10T00:11:27.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-kol-2017-14-dcit-circle-12-1-kolkata-kolkata-m-s-dalmia-securities-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-16T00:42:23.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-kol-2017-14-m-s-prudential-business-enterprises-pvt-ltd-kolkata-pr-cit-kol-1-kolkata</loc>
               <lastmod>2025-04-16T00:42:20.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-ahd-2017-14-sapna-jagdish-kheskani-ahmedabad-the-income-tax-officer-ward-5-2-4-ahmedabad</loc>
               <lastmod>2025-04-21T13:15:41.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-del-2016-14-m-s-samsung-electronics-co-ltd-gurgaon-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-04-21T15:01:41.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-del-2013-14-m-s-samsung-electronics-co-ltd-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-21T15:01:42.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-del-2013-14-m-s-samsung-electronics-co-ltd-new-delhi-ddit-new-delhi</loc>
               <lastmod>2025-04-21T15:01:42.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-hyd-2017-14-majety-madhavi-vijayawada-vijayawada-dcit-central-circle-1-3-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:35:01.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-247-mum-2016-24-anil-l-shah-mumbai-dcit-ltu-mumbai</loc>
               <lastmod>2025-04-15T13:07:24.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2795-bang-2017-14-smt-vishalakshi-devi-bengaluru-income-tax-officer-ward-6-4-bengaluru</loc>
               <lastmod>2025-04-20T13:29:08.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2910-bang-2017-14-k-s-gundappa-shetty-huf-bengaluru-income-tax-officer-ward-10-2-bengaluru</loc>
               <lastmod>2025-04-20T13:29:08.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-bang-2018-14-sri-basaveshwar-souhard-pattina-sahakari-niyyamit-talikoti-income-tax-officer-ward-2-bijapur</loc>
               <lastmod>2025-04-20T13:29:09.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2900-bang-2017-14-m-s-kanyakaparameshwari-credit-co-operative-society-limited-chitradurga-income-tax-officer-ward-2-chitradurga</loc>
               <lastmod>2025-04-20T13:36:07.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-bang-2018-14-smt-meena-osthwal-bangalore-the-income-tax-officer-ward-2-hospet</loc>
               <lastmod>2025-04-20T13:43:07.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2917-bang-2017-14-jayadev-t-yelamali-gadag-income-tax-officer-ward-11-gadag</loc>
               <lastmod>2025-04-20T13:43:07.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2915-bang-2017-14-siddalingesh-yelamali-gadag-income-tax-officer-ward-2-gadag</loc>
               <lastmod>2025-04-20T13:43:07.378Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-bang-2018-14-mr-m-ramesh-chikkaballapur-income-tax-officer-ward-1-chikkaballapur-chikkaballapur</loc>
               <lastmod>2025-04-20T13:43:08.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-bang-2018-14-m-s-north-canara-district-co-op-fish-marketing-federation-ltd-karwar-income-tax-officer-ward-1-karwar</loc>
               <lastmod>2025-04-20T13:43:08.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-bang-2018-14-smt-muniswamy-ratnamma-bangalore-assistant-commissioner-of-income-tax-circle-7-2-1-bangalore</loc>
               <lastmod>2025-04-20T13:36:07.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-bang-2018-14-shri-mungsmuri-dhruva-bangalore-the-income-tax-officer-ward-5-3-5-bangalore</loc>
               <lastmod>2025-04-20T13:43:09.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5083-del-2017-14-sanjay-sharma-new-delhi-ito-ward-56-3-new-delhi</loc>
               <lastmod>2025-04-18T18:57:00.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2385-del-2016-14-ito-new-delhi-m-s-gopi-constech-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T18:50:13.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5985-del-2017-14-bhagwati-gramodoyog-samiti-saharanpur-cit-muzaffarnagar</loc>
               <lastmod>2025-04-18T18:57:01.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4628-del-2016-14-bimla-narang-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-18T16:07:52.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-mum-2012-14-bhikhubahi-d-topiwala-huf-mumbai-acit-wd-21-1-mumbai</loc>
               <lastmod>2025-04-17T08:07:37.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2490-mum-2014-14-maharashtra-housing-amp-area-development-authority-mumbai-dit-e-mumbai</loc>
               <lastmod>2025-04-17T08:07:37.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-ahd-2017-14-m-s-vijeet-facility-management-pvt-ltd-ahmedabad-the-income-tax-officer-ward-4-1-4-ahmedabad</loc>
               <lastmod>2025-04-21T09:50:36.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ahd-2016-14-mono-steel-india-ltd-bhavnagar-the-dy-cit-osd-i-circle-4-now-dy-cit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-21T09:29:34.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-ahd-2017-14-century-bikes-pvt-ltd-vadodara-the-income-tax-officer-ward-1-1-3-vadodara</loc>
               <lastmod>2025-04-21T09:29:29.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-kol-2016-14-acit-circle-12-2-kol-kolkata-m-s-tirupati-awas-p-ltd-kolkata</loc>
               <lastmod>2025-04-13T18:42:09.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-hyd-2016-14-sun-minerals-hyd-hyderabad-dcit-circle-6-1-hyd-hyderabad</loc>
               <lastmod>2025-04-21T06:29:39.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1939-ahd-2016-14-ito-ward-5-2-5-ahmedabad-shri-pritesh-d-shah-huf-ahmedabad</loc>
               <lastmod>2025-04-21T07:57:25.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-viz-2017-14-sri-nagesh-anumalisetty-visakhapatnam-the-pr-cit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-viz-2017-14-the-ito-guntur-yarlagadda-surendrababu-guntur</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-viz-2013-14-p-yasoda-visakhapatnam-the-acit-central-circle-2-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-viz-2015-14-the-kcp-ltd-chennai-the-dcit-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-viz-2017-14-mothukuri-somabrahmam-visakhapatnam-the-deputy-cit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-viz-2016-14-the-acit-vijayawada-m-s-krnti-road-transport-pvt-ltd-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-viz-2017-14-the-ito-gudivada-sri-koganti-poornachandra-prasad-gudivada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-viz-2017-14-acit-central-circle-1-visakhapatnam-rajkamal-marine-breeding-farms-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-viz-2017-14-united-breweries-ltd-srikakulam-jcit-tds-range-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-viz-2017-14-ito-ward-1-4-visakhapatnam-gowthami-builders-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-viz-2017-14-goddi-kanna-rao-hyderabad-the-dycit-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-468-viz-2016-14-the-dy-cit-vijayawada-sri-velagapudi-rama-rao-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-viz-2016-14-velagapudi-rama-rao-vijayawada-the-cit-a-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-viz-2017-14-smt-beta-kakinada-durga-annavaram-the-ito-rajahmundry</loc>
               <lastmod>2025-07-10T06:43:47.423Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-139-coch-2016-24-m-s-calicut-city-service-co-op-bank-ltd-calicut-the-acit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-coch-2016-24-smt-indu-sunilkumar-thiruvalla-the-dcit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-coch-2015-14-m-s-focuz-corporation-p-ltd-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-411-coch-2016-14-the-acit-cochin-m-s-janapriya-builders-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-coch-2016-14-m-s-k-v-joseph-amp-sons-engineering-contractors-cochin-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-coch-2016-14-m-s-cochin-international-airport-ltd-cochin-the-ito-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-coch-2016-14-the-acit-cochin-m-s-k-v-joseph-amp-sons-engineering-contrctors-cochin</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-coch-2016-14-the-chirakkal-service-co-op-bank-ltd-kannur-the-ito-tds-kannur</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-90-viz-2017-23-sri-prakash-educational-society-tuni-x90f-x938-x940-x906-x908-x91f-x940-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-89-viz-2017-23-sri-prakash-educational-society-tuni-acit-exemptions-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-viz-2017-23-sri-prakash-educational-society-tuni-acit-exemptions-exemptions-circle-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-viz-2017-23-m-s-efftronics-systems-private-limited-vijayawada-the-deputy-cit-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-82-viz-2017-24-ito-ward-1-2-visakhapatnam-s-suryanarayana-amp-co-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4920-mum-2016-14-palash-corporation-mumbai-dcit-cen-cir-5-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5959-mum-2017-14-owens-corning-india-private-limited-formerly-known-as-owens-corning-india-limited-mumbai-assistant-commissioner-of-income-tax-range-7-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6351-mum-2014-14-asst-cit-14-1-mumbai-milan-jewellers-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4048-mum-2011-14-small-industries-development-bank-of-india-mumbai-dcit-rg-3-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4220-mum-2011-14-dcit-cir-3-3-mumbai-small-industries-development-bank-of-india-ltd-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-coch-2016-14-the-dcit-alappuzha-m-s-the-alleppey-district-co-op-bank-ltd-alappuzha</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-coch-2015-14-sri-jitha-prasad-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.866Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-coch-2015-24-m-s-silver-star-sea-foods-ltd-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-07-10T07:45:16.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-153-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-155-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-149-coch-2016-24-sri-mohammed-haris-t-calicut-the-dcit-calicut</loc>
               <lastmod>2025-07-10T07:45:16.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-del-2013-14-ved-prakash-paliwal-huf-new-delhi-ito-panipat</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4530-del-2013-14-acit-new-delhi-m-s-ochoa-laboratories-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2414-del-2013-14-ms-pratibha-paliwal-panipat-ito-panipat</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2682-del-2015-14-dcit-e-new-delhi-m-s-shri-ram-scientific-and-industrial-reserach-foundation-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5747-del-2011-14-ito-new-delhi-m-s-meena-bhagehandka-kolkata</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-del-2015-14-dcit-new-delhi-m-s-honda-siel-power-products-pvt-ltd-uttar-pradesh</loc>
               <lastmod>2025-07-07T13:58:38.449Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3954-del-2014-14-ito-new-delhi-m-s-modipon-limited-modinagar</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4655-del-2013-14-adit-intl-taxation-dehradun-m-s-aop-of-schlumberger-asia-services-ltd-amp-transocean-offshore-deepwater-drilling-inc-gurgaon</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3951-del-2014-14-m-s-sietz-technologies-india-pvt-ltd-faridabad-dcit-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-del-2014-14-acit-new-delhi-sh-vikas-gutgutia-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-del-2014-14-acit-new-delhi-m-s-ochoa-laboratories-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1600-del-2010-14-ito-new-delhi-pal-properties-i-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-07T13:58:38.448Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6650-mum-2017-14-jasu-bajaj-mumbai-income-tax-officer-international-taxation-1-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5350-mum-2015-14-asst-cit-cir-3-kalyan-shankheshwar-real-estate-co-kalyan</loc>
               <lastmod>2025-07-07T14:10:02.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-mum-2016-14-ito-wd-2-4-kalyan-soham-constuction-badlapur</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5574-mum-2014-14-wimco-ltd-mumbai-dcit-cir-2-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-884-mum-2017-24-choron-diamonds-india-private-limited-mumbai-assistant-commissioner-of-income-tax-5-1-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-294-mum-2017-23-premlata-stanley-palanna-mumbai-acit-20-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1755-mum-2016-14-mckinsey-amp-company-inc-norway-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-mum-2016-14-mckinsey-knowledge-centre-belgium-inc-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1756-mum-2016-14-mckinsey-amp-company-service-ab-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-mum-2016-14-mckinsey-amp-company-phils-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1752-mum-2016-14-mckinsey-amp-company-inc-luxembourg-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1753-mum-2016-14-mckinsey-amp-company-inc-france-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1749-mum-2016-14-mckinsey-pacific-rim-inc-mumbai-dcit-it-3-2-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-mum-2017-14-ramesh-kocha-mumbai-ito-24-3-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5326-mum-2015-14-indian-aluminium-company-ltd-mumbai-dcit-cen-cir-1-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-mum-2014-14-ikram-iliyas-bimani-bhiwandi-ito-wd-1-2-kalyan</loc>
               <lastmod>2025-07-07T14:10:02.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-bang-2017-14-the-income-tax-officer-ward-6-3-2-bangalore-mr-m-r-palinappan-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1381-bang-2017-14-m-s-rams-education-foundation-bangalore-income-tax-officer-ward-2-exemption-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1455-bang-2017-14-income-tax-officer-ward-4-1-1-bangalore-m-s-j-p-distilleries-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-865-bang-2017-14-canara-bank-bangalore-joint-commissioner-of-income-tax-ltu-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1142-bang-2016-14-ito-bangalore-m-s-thakral-computers-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2010-bang-2017-14-akhil-bharatiya-sirvi-sumaj-pushkar-raj-trust-bangalore-income-tax-officer-e-ward-1-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-bang-2012-14-acit-bangalore-sri-anupam-kothari-bangalore</loc>
               <lastmod>2025-07-10T12:20:44.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6853-del-2014-14-smt-asha-jain-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-734-del-2014-14-acit-new-delhi-m-s-origin-express-i-north-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-del-2013-14-dcit-faridabad-m-s-s-v-s-propmart-pvt-ltd-gurgaon</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5371-del-2017-14-aakriti-faridabad-dcit-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5866-del-2017-14-reeta-gupta-meerut-ito-ward-2-2-meerut</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5323-del-2016-14-east-west-rescue-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5509-del-2015-14-convergys-customer-management-group-inc-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-del-2015-14-flex-foods-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3740-mum-2016-14-basudev-kumar-sanghai-huf-mumbai-addl-cit-14-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3392-mum-2016-14-kapil-rajkumar-jain-mumbai-ito-wd-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5755-mum-2013-14-vijay-kumar-mumbai-asst-cit-cen-cir-13-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-mum-2016-14-vasai-vikas-sahakari-bank-ltd-mumbai-acit-cir-4-thane</loc>
               <lastmod>2025-07-10T12:35:27.950Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4234-del-2013-14-m-s-shri-lal-mahal-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5537-del-2012-14-acit-new-delhi-m-s-blue-scope-steel-india-p-ltd-pune</loc>
               <lastmod>2025-07-10T12:05:38.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-del-2013-14-dlf-commercial-developers-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5536-del-2012-14-acit-new-delhi-m-s-blue-scope-steel-india-p-ltd-pune</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5704-del-2011-14-espn-distribution-mauritius-s-n-c-et-compagnie-mauritius-addl-dit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-503-del-2016-14-shelf-drilling-international-inc-formerly-known-as-sedco-forex-internation-al-drilling-inc-new-delhi-jcit-international-taxation-dehradun</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4375-del-2012-14-acit-new-delhi-shri-deepak-chadha-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6103-del-2017-14-rihim-pharma-consultancy-p-ltd-delhi-ito-ward-21-2-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5052-del-2014-14-dcit-new-delhi-m-s-n-r-sponge-pvt-ltd</loc>
               <lastmod>2025-07-10T12:05:38.452Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-965-del-2015-14-raj-veer-singh-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-29T13:51:18.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-ctk-2017-14-santosh-sasmal-jagatsinghpur-principal-cit-cuttack-charge-cuttack</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ctk-2017-14-anil-contractors-pvt-ltd-bhubaneswar-dcit-circle-1-1-bhubaneswar</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-ctk-2017-14-acit-rourkela-circle-rourkela-m-s-gorakhnath-construction-pvt-ltd-rourkela</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-ctk-2013-14-acit-sambalpur-m-s-mahanadi-coalfields-ltd-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-ctk-2017-14-chandramani-sahu-ganjam-ito-ward-1-bherhampur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-ctk-2013-14-acit-circle-2-1-sambalpur-sambalpur-m-s-mahanadi-coalfields-ltd-sambalpur</loc>
               <lastmod>2025-07-29T13:51:18.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-chandi-2016-14-m-s-bharat-distributors-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1216-chandi-2016-14-m-s-ludhiana-commidities-trading-services-ltd-ludhiana-assistant-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-chandi-2013-14-haryana-state-agricultural-marketing-board-panchkula-dcit-panchkula</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-chandi-2017-14-m-s-sirmour-hotels-pvt-ltd-sirmour-ito-nahan</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-chandi-2017-14-m-s-sirmour-hotels-pvt-ltd-sirmour-dcit-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-chandi-2017-14-m-s-digital-systems-inc-baddi-ito-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1595-chandi-2017-14-m-s-ups-invertor-com-parwanoo-dcit-circle-parwanoo</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-chandi-2017-14-indian-herbs-specialities-saharanpur-dcit-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-chandi-2016-14-m-s-iskon-remedies-kala-amb-dcit-shimla</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-chandi-2017-14-acit-chandigarh-m-s-punjab-state-civil-supply-corp-ltd-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-chandi-2017-14-patiala-improvement-trust-patiala-dcit-exemptions-c-i-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-178-chny-2016-23-v-s-chandrakumar-tiruppur-ito-tiruppur</loc>
               <lastmod>2025-09-17T13:00:40.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-rjt-2016-14-chunilal-g-bhanvadia-rajkot-gujarat-the-asstt-commr-income-tax-circle-3-rajkot-gujarat</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-rjt-2014-14-m-s-shubham-ginning-pressing-pvt-ltd-jasdan-the-commr-of-income-tax-ii-rajkot-gujarat</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-rjt-2013-14-the-deputy-comissioner-of-income-tax-circle-1-junagadh-smt-gracy-kuthukmal-thomas-veraval</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-rjt-2012-14-the-ito-ward-1-3-rajkot-gujarat-rhyno-thermopack-industries</loc>
               <lastmod>2025-07-22T09:49:54.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2322-mum-2016-14-ito-tds-1-1-1-mumbai-adarsh-co-op-housing-society-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2961-mum-2017-14-shailesh-b-ajmera-mumbai-dcit-cc-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4861-mum-2016-14-dcit-1-2-2-mumbai-om-sagar-engineering-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2139-mum-2016-14-acit-exemption-1-1-mumbai-goregaon-sports-club-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2613-mum-2016-14-pfizer-limited-mumbai-acit-10-3-2-erstwhile-dcit-8-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-mum-2015-14-coimbatore-intergrated-waste-management-company-p-ltd-coimbatore-dcit-tds-cir-coimbatore</loc>
               <lastmod>2025-07-22T09:49:54.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1880-mum-2017-14-dcit-15-1-1-mumbai-apollo-logisolutions-ltd-raigad</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-mum-2016-14-saurabh-bankimchandra-dani-mumbai-dcit-4-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1120-mum-2015-14-dcit-1-1-1-mumbai-anz-capital-p-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:54.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1994-ahd-2016-14-the-acit-b-k-circle-palanpur-m-s-banaskantha-district-oil-seeds-growers-union-ltd-palanpur</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-ahd-2017-14-shree-guru-govind-singhji-charitable-trust-ahmedabad-the-c-i-t-exemption-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2746-ahd-2016-14-shree-janseva-nagrik-sahakari-mandali-ltd-vadodara-the-income-tax-officer-ward-3-1-1-vadodara</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-ahd-2014-14-the-dcit-circle-4-ahmedabad-indo-colchem-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-ahd-2015-14-aquafil-polymers-co-pvt-ltd-ahmedabad-the-dy-cit-tds-circle-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2129-ahd-2016-14-ept-exim-services-pvt-ltd-ahmedabad-the-dy-commissioner-of-income-tax-cpc-tds-gaziabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-2017-14-m-s-fichem-ahmedabad-the-deputy-commissioner-of-income-tax-circle-6-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2017-14-balmukund-bansilal-bahedia-vadodara-the-deputy-commissioner-of-income-tax-circle-3-1-baroda</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-ahd-2012-14-m-s-clp-power-pvt-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-ahd-2016-14-the-jt-commissioner-of-income-tax-osd-circle-1-3-vadodara-shri-jayendra-n-shah-vadodara</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-845-ahd-2016-14-the-dy-commissioner-of-income-tax-sabarkantha-circle-sabarkantha-m-s-supreme-galaze-pvt-ltd-himatnagar</loc>
               <lastmod>2025-07-22T09:49:54.985Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1993-ahd-2016-14-the-acit-b-k-circle-palanpur-m-s-banaskantha-district-oil-seeds-growers-union-ltd-palanpur</loc>
               <lastmod>2025-07-22T09:49:54.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-ahd-2016-14-mayurbhai-mangaldas-patel-mehsana-the-income-tax-officer-ward-2-mehsana</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-ahd-2015-14-the-dy-dit-exemp-ahmedabad-m-s-n-h-kapadia-education-trust-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-ahd-2015-14-oswal-industries-limited-ahmedabad-the-acit-mehsana-circle-mehsana</loc>
               <lastmod>2025-07-22T09:49:54.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-3-viz-2013-23-the-acit-circle-1-1-visakhapatnam-m-s-karuna-estates-and-developers-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5281-mum-2016-14-suresh-komal-singh-mumbai-dcit-cent-cir-6-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5271-mum-2016-14-dcit-cent-cir-4-2-mumbai-saryu-properties-and-hotels-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6966-mum-2017-14-marathon-era-cooperative-housing-society-limited-mumbai-income-tax-officer-21-2-2-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.661Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-mum-2014-14-snc-lavalin-engineering-india-p-ltd-mumbai-asst-cit-8-3-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6935-mum-2017-14-nadeem-yusuf-sara-mumbai-income-tax-officer-21-2-4-mumbai</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-438-viz-2017-14-acit-circle-1-1-visakhapatnam-bharat-heavy-plate-and-vessels-ltd-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-viz-2016-14-baba-sahed-dr-b-r-ambedkar-memorial-society-visakhapatnam-the-cit-exemtions-hyderabad</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-viz-2017-14-dcit-central-circle-vijayawada-atreyapuram-swarna-lakshmi-visakhapatnam</loc>
               <lastmod>2025-07-22T10:42:20.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4046-del-2016-14-dcit-meerut-m-s-paswara-chemicals-ltd-meerut</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-del-2016-14-om-logistics-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-del-2016-14-m-s-ramprastha-estate-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3331-del-2015-14-m-s-tata-teleservices-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-del-2015-14-m-s-tata-teleservices-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6472-del-2014-14-sh-shashi-garg-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4709-del-2017-14-deepak-mittal-delhi-acit-circle-60-1-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3312-del-2012-14-ito-new-delhi-r-s-switchgears-noida</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-del-2016-14-smt-jyoti-bahri-ghaziabad-acit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-del-2016-14-shri-vijay-pal-garg-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6356-del-2017-14-manisha-israni-new-delhi-acit-circle-32-1-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1217-del-2018-14-alok-fuels-pvt-ltd-new-delhi-ito-ward-2-2-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-del-2015-14-smt-nupur-singh-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6683-del-2017-14-hemkunt-infratech-p-ltd-new-delhi-dcit-circle-2-gurgaon</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5321-del-2016-14-m-s-v-s-b-investments-p-ltd-haryana-acit-faridabad</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-888-del-2015-14-sudhanshu-mittal-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-del-2016-14-m-s-m-amp-b-footwear-pvt-ltd-noida-addl-cit-tds-ghaziabad</loc>
               <lastmod>2025-07-25T05:39:40.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1250-chandi-2017-14-m-s-vallabh-yarns-pvt-ltd-ludhiana-jcit-r-2-ludhiana</loc>
               <lastmod>2025-08-20T11:33:09.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pragathi-enterprises-union-of-india-and-central-board-of-district-taxes-and-commissioner-of-income-tax-and-deputy-commissioner-of-income-tax-62995</loc>
               <lastmod>2025-09-18T06:56:08.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pds-logistics-international-p-ltd-the-chief-commissioner-of-income-tax-bengaluru-2-and-chairman-central-board-of-direct-taxes-and-deputy-commissioner-of-income-tax-circle-12-2-and-commissioner-of-income-tax-bengaluru-iii-40324-2016</loc>
               <lastmod>2025-09-18T07:03:57.098Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gogte-minerals-represented-by-its-partner-shri-arvind-b-gogte-the-assistant-commissioner-of-income-tax-circle-i-belagavi-106495</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cherpalchery-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-aayakar-bhawan-thrissur-8724</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thirumittacode-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8472</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/venjaramood-service-co-operative-bank-ltd-no-2419-represented-by-its-secretary-the-income-tax-officer-ward-2-3-office-of-the-joint-commissioner-of-income-tax-range-2-and-the-commissioner-of-income-tax-appeals-6915</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vallapuzha-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8908</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kayiliad-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8733</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-veeron-vincent-the-deputy-commissioner-of-income-tax-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-iii-9323</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sr-educational-and-charitable-trust-divyaprabha-the-deputy-commissioner-of-income-tax-tds-and-the-south-indian-bank-ltd-and-the-state-bank-of-india-and-the-federal-bank-ltd-8771</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chalissery-service-co-op-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-8506</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mannarkkad-co-op-agricultural-rural-development-bank-ltd-mannarkkad-palakkad-the-income-tax-officer-palakkad-and-the-commissioner-of-income-tax-appeals-thrissur-7987</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mangode-service-co-operative-bank-ltd-the-income-tax-officer-ward-3-palakkad-and-the-commissioner-of-income-tax-appeals-aayakar-bhawan-thrissur-8725</loc>
               <lastmod>2025-09-18T07:06:14.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohammed-niyas-the-commissioner-of-income-tax-and-the-tax-recovery-officer-income-tax-department-876-2018</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-m-a-jaleel-the-deputy-commissioner-of-income-tax-central-circle-thrissur-and-the-commissioner-of-income-tax-appeals-iii-10349</loc>
               <lastmod>2025-09-18T07:06:14.177Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-gahlot-ors-and-rajesh-rishi-anr-and-alka-lamba-and-naresh-yadav-and-shri-adarsh-shastri-ors-and-sanjeev-jha-and-rajesh-gupta-and-rajesh-rishi-and-anil-kumar-bajpai-and-som-dutt-and-avtar-singh-kalka-and-vijender-garg-vijay-and-jarnail-singh-and-kailash-gahlot-and-alka-lamba-and-manoj-kumar-and-nitin-tyagi-and-sukhvir-singh-election-commission-of-india-ors-and-union-of-india-ministry-of-law-and-justice-and-ors-and-gnctd-750-2018</loc>
               <lastmod>2025-09-18T07:03:30.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girishkumar-bhulabhai-patel-income-tax-officer-lunavada-22839-2017</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chief-commissioner-of-income-tax-j-b-memorial-manas-academy-management-society-64-of-2018</loc>
               <lastmod>2025-09-18T07:06:14.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/inter-globe-aviation-limited-addl-commissioner-of-income-tax-anr-2040-2018-2041-2018</loc>
               <lastmod>2025-09-18T07:00:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-kol-2016-14-business-standard-private-limited-kolkata-dcit-circle-7-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2017-14-m-s-checkmate-facility-amp-electronic-ahmedabad-the-income-tax-officer-ward-1-1-4-baroda</loc>
               <lastmod>2025-04-21T09:50:33.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-hyd-2018-24-n-padmaja-hyderabad-deputy-commissioner-of-income-tax-circle-3-2-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-hyd-2018-24-rajesh-malik-hyderabad-ito-ward-14-4-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-83-hyd-2017-24-najma-hussain-rep-by-gpa-mrs-adeeb-ali-khan-alias-adeebunnisa-begum-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-12-25T08:00:34.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-bang-2017-14-income-tax-officer-ward-1-1-2-bangalore-m-s-anjaneya-infrastructure-projects-pvt-ltd-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-308-bang-2017-24-m-s-drhl-india-services-p-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-254-bang-2017-24-sri-krishna-prasad-padmanabhan-bangalore-pr-cit-2-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-bang-2018-24-assistant-commissioner-of-income-tax-circle-2-1-2-bangalore-m-s-epson-india-private-limited-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-bang-2018-24-m-s-hassan-hajee-amp-co-mangalore-deputy-commissioner-of-income-tax-central-circle-mangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-bang-2018-24-shri-c-venkatesh-reddy-bangalore-income-tax-officer-ward-4-2-2-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-pat-2014-14-acit-m-s-shree-gopal-construction-and-developers-co-pvt-ltd</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6875-mum-2016-14-dcit-cc-2-2-mumbai-global-papaer-impex-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-mum-2015-14-sushil-s-jhunjhunwala-huf-mumbai-ito-19-1-4-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-mum-2015-14-mihir-agencies-p-ltd-mumbai-dcit-cc-46-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7744-mum-2012-14-nivea-india-pvt-ltd-mumbai-d-c-i-t-rg-8-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-825-mum-2016-14-speed-tex-p-ltd-mumbai-dcit-2-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6241-mum-2017-14-reliable-developers-private-limited-mumbai-income-tax-officer-13-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7246-mum-2016-14-dcit-3-3-1-mumbai-reliance-general-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6649-mum-2017-14-cma-cgm-sa-mumbai-dcit-it-2-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-mum-2014-14-kokan-mercantile-co-op-bank-ltd-mumbai-jt-cit-17-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3549-del-2016-14-manish-jain-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6671-del-2014-14-dcit-new-delhi-m-s-spl-industries-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3755-del-2015-14-johnson-matthey-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-pat-2016-14-late-vijay-kr-arya-l-h-chhaya-devi-dcit</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-pat-2016-14-mithila-kawariya-ashram-c-i-t-exemption</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pat-2016-14-mithila-kawariya-ashram-c-i-t-exemption</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-pat-2016-14-siraj-educational-amp-charitable-trust-c-i-t-exemption</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-pat-2017-14-zed-laboratories-ltd-patna-dcit-c-circle-2-patna</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-pat-2015-14-acit-m-s-aishwarya-healthcare</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6198-del-2014-14-shrinet-and-shandilya-construction-pvt-ltd-ghaziabad-addl-cit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rural-works-department-works-division-sasaram-commissioner-of-income-tax-tds-and-asst-commissioner-of-income-tax-tds-and-treasury-officer-sasaram-5392</loc>
               <lastmod>2025-12-25T09:25:26.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-33-kol-2015-16-dcit-cc-1-3-kolkata-kolkata-m-s-rungta-mines-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-kol-2015-16-dcit-cc-1-3-kolkata-kolkata-m-s-rungta-mines-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-43-kol-2016-23-m-s-hi-tech-systems-amp-services-ltd-kolkata-dcit-cir-8-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-13-kol-2016-23-surjit-kaur-uberoi-kolkata-acit-cir-29-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-166-kol-2017-24-sri-durga-prasad-roy-kolkata-acit-circle-42-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-kol-2018-24-lalit-jalan-kolkata-ito-ward-32-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-kol-2018-24-m-s-quantam-suppliers-pvt-ltd-kolkata-ito-ward-4-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-kol-2018-24-dcit-circle-1-1-kolkata-kolkata-m-s-cheviot-company-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-231-kol-2017-24-acit-circle-42-kolkata-kolkata-m-s-roy-sons-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2549-del-2016-14-m-s-isha-natural-beauty-products-and-wellness-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-kol-2017-14-phoenix-conveyor-belt-india-private-ltd-kolkata-dcit-cir-11-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-kol-2016-14-a-c-i-t-circle-4-1-kolkata-kolkata-m-s-gillanders-arbuthnot-amp-co-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-kol-2015-14-acit-cir-45-kolkata-kolkata-shri-sanjoy-saraf-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-kol-2016-14-coastal-infra-kolkata-jcit-range-34-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-kol-2017-14-sanmath-height-consultancy-pvt-ltd-kolkata-ito-ward-5-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-kol-2012-14-ito-ward-37-2-kolkata-kolkata-m-s-sarad-industrial-products-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-410-kol-2017-14-atlas-tradecom-pvt-ltd-guwahati-ito-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-kol-2017-14-m-s-raincom-commodities-private-limited-kolkata-ito-ward-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5036-del-2016-14-noida-special-economic-zone-authority-noida-addl-cit-tds-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-del-2015-14-assistant-commissioner-of-income-tax-new-delhi-narendra-gehlaut-new-delhi</loc>
               <lastmod>2026-01-09T08:40:57.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-kol-2018-24-m-s-sukanya-merchandise-pvt-ltd-kolkata-ito-ward-6-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:40:57.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-kol-2016-14-rajendra-tosawad-kolkata-dcit-cir-1-1-bhubaneswas-bhubaneswar</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-kol-2015-14-tradelink-securities-ltd-kolkata-the-ito-wd-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-kol-2015-14-dcit-cc-2-2-kolkata-kolkata-madan-lal-beswal-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-kol-2016-14-m-s-neelkantha-steels-ltd-kolkata-dcit-circle-7-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-kol-2015-14-m-s-everlink-distributors-pvt-ltd-kolkata-the-cit-kolkata-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-kol-2016-14-shibir-india-limited-kolkata-dcit-circle-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-kol-2016-14-ito-wd-10-1-kolkata-kolkata-m-s-abbey-healthcare-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-kol-2015-14-goodricke-group-limited-kolkata-dcit-cir-4-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2049-kol-2016-14-acit-circle-40-kolkata-kolkata-shri-ashok-kumar-chanda-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-kol-2014-14-ito-wd-12-2-kolkata-kolkata-m-s-emami-realty-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-kol-2017-14-m-s-hallmark-commotrade-private-limited-kolkata-ito-wd-8-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-kol-2014-14-ito-wd-5-3-kolkata-kolkata-m-s-bengal-nri-complex-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-kol-2015-14-dcit-cir-10-1-kolkata-kolkata-m-s-maa-amba-infrastructure-p-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-kol-2016-14-tolasariya-viniyog-pvt-ltd-kolkata-ito-ward-4-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-kol-2016-14-mackintosh-burn-ltd-kolkata-ito-wd-58-3-tds-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2359-kol-2016-14-w-b-comprehensive-area-development-corporation-hooghly-ito-wd-31-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-kol-2016-14-shri-jagteswar-singh-kolkata-ito-wd-33-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1399-kol-2017-14-sushila-shyama-charan-saha-foundation-kolkata-cit-e-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2398-kol-2016-14-ito-ward-35-3-kolkata-kolkata-shri-laxmipat-surana-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1187-kol-2016-14-jcit-osd-cir-4-1-kolkata-kolkata-m-s-apex-enterprises-india-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-kol-2016-14-m-s-a-m-marketing-pvt-ltd-kolkata-ito-wd-12-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-kol-2016-14-century-enka-limited-pune-dcit-circle-6-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-kol-2016-14-dcit-circle-8-1-kolkata-kolkata-m-s-mercury-travels-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banarsi-dass-deceased-through-l-rs-and-another-ramji-dass-and-others-2602</loc>
               <lastmod>2025-12-25T10:06:30.917Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-s-g-manjunath-the-assistant-commissioner-of-central-excise-and-service-tax-davangere-division-and-the-superintendent-of-service-tax-davangere-service-tax-range-6805-6807-2017</loc>
               <lastmod>2025-12-25T10:00:23.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-krishnapillai-principal-the-assistant-provident-fund-commissioner-the-employees-provident-fund-organization-sub-regional-office-kottayam-22694</loc>
               <lastmod>2025-12-25T10:00:24.202Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajendra-singh-brothers-the-union-of-india-through-the-commissioner-of-central-excise-service-tax-and-the-superintendent-arc-central-excise-service-tax-service-tax-division-ii-527</loc>
               <lastmod>2025-12-25T11:05:18.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-868-jpr-2017-14-shri-pradeep-kumar-choudhary-kishangarh-deputy-commissioner-of-income-tax-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-jpr-2017-14-vijay-industries-alwar-deputy-commissioner-of-income-tax-alwar</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-865-jpr-2017-14-shri-tilak-choudhary-kishangarh-income-tax-officer-kishangarh</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-jpr-2016-14-kothari-jewels-p-ltd-mumbai-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-jpr-2017-14-saraf-export-palace-churu-acit-jhunjhunu</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-377-jpr-2015-14-kailash-chandr-dangayach-jaipur-ito-ward-3-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-jpr-2015-14-laxmi-narain-agarwal-jaipur-acit-central-circle-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-305-jpr-2016-14-debock-builders-pvt-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-jpr-2016-14-ito-jaipur-debock-builders-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-jpr-2015-14-ito-jaipur-dhanlaxmi-equipment-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-jpr-2016-14-meena-bajaj-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-444-jpr-2017-14-meghraj-singh-shekhawat-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-jpr-2017-14-acit-ajmer-rahul-pancholi-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-427-jpr-2017-14-arpan-prabhachand-ajmer-ito-beawar</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-791-jpr-2017-14-deputy-commissioner-of-income-tax-circle-2-jaipur-shri-prem-kumar-sanghi-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-jpr-2018-14-shri-sandeep-nijhawan-jaipur-deputy-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-jpr-2018-14-income-tax-officer-jaipur-shri-rajesh-bhatia-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-jpr-2017-14-acit-jaipur-rajendra-kumar-jain-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-jpr-2017-14-acit-jaipur-rajendra-kumar-jain-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-jpr-2017-14-rajendra-kumar-jain-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-66-jpr-2017-24-sparsh-institution-ajmer-cit-exemptions-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2009-bang-2017-14-seervi-samaj-bilwas-trust-bangalore-income-tax-officer-ward-3-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.804Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1392-bang-2014-14-misys-software-solutions-i-p-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/parveen-kumar-commissioner-of-income-tax-ludhiana-453</loc>
               <lastmod>2025-12-25T07:55:22.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/oracle-india-pvt-ltd-commissioner-of-income-tax-delhi-anr-and-union-of-india-ors-1110-2012-2353-2013-2500-2014-3765-2015-735-2017-3630-2016</loc>
               <lastmod>2025-12-25T11:50:25.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-mum-2013-14-dcit-22-2-navi-mumbai-sky-star-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6257-mum-2011-14-larsen-amp-toubro-ltd-mumbai-asst-cit-cir-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-nag-2017-14-laxman-pandurang-dudhe-nagpur-principal-c-i-t-2-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-nag-2016-14-shri-rambhan-mahadeo-shegaonkar-nagpur-principoal-c-i-t-2-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-nag-2012-14-acit-cir-8-nagpur-roshanlal-ramdeo-jaiswal-gondia</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-nag-2014-14-gupta-domestic-fuels-nagpur-ltd-nagpur-acit-central-circle-2-3-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-nag-2014-14-shri-manoj-chainsukh-asawa-nagpur-the-ito-ward-4-1-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-nag-2014-14-manoj-shankarrao-bhagat-yavatmal-ito-ward-1-amaravati</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-nag-2017-14-the-project-director-national-highway-authority-of-india-nagpur-i-t-o-t-d-s-ward-2-1-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-nag-2016-14-a-c-i-t-exemption-nagpur-m-s-vidarbha-cricket-association-nagpur</loc>
               <lastmod>2026-01-13T08:54:38.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-azta-and-others-union-of-india-others-4652</loc>
               <lastmod>2025-12-25T10:50:22.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-chandi-2016-14-m-s-jawahar-lal-jain-huf-chandigarh-dcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-chandi-2016-14-m-s-galley-financiers-amp-property-consultants-pvt-ltd-patiala-ito-patiala</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-chandi-2017-23-m-s-high-valley-industries-corporation-baddi-dcit-parwanoo</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-pun-2015-14-deputy-commissioner-of-income-tax-demag-cranes-amp-components-i-pvt-ltd-pune</loc>
               <lastmod>2025-06-05T13:57:13.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1024-pun-2017-14-gavhane-sanjay-dagadu-ahmednagar-income-tax-officer-ahmednagar</loc>
               <lastmod>2025-04-14T15:35:00.863Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2594-pun-2016-14-rekha-ganesh-malgi-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:02.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-pun-2015-14-deputy-commissioner-of-income-tax-aam-services-india-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T15:35:00.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-611-pun-2014-14-deputy-commissioner-of-income-tax-parmar-properties-private-ltd-pune</loc>
               <lastmod>2025-04-14T15:28:06.174Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-pun-2012-14-asstt-cit-cir-11-2-pune-pune-smt-kalpana-abhay-mutha-pune</loc>
               <lastmod>2025-04-13T14:42:00.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-pun-2016-14-ansh-systems-pvt-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:02.250Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-pun-2016-14-joshi-wadewale-hadapsar-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T17:00:06.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2090-pun-2016-14-chandrakant-ramchandra-pujari-navi-mumbai-income-tax-officer</loc>
               <lastmod>2025-04-14T18:28:06.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-pun-2016-14-sanjay-shrawan-agrawal-huf-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T17:42:07.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-pun-2016-14-sanjay-shrawan-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:03.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2512-pun-2016-14-trimurti-furnance-private-limited-nashik-income-tax-officer-nashik</loc>
               <lastmod>2025-04-13T17:42:07.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-pun-2016-14-anita-sanjay-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2618-pun-2016-14-vivek-shrawan-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:03.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2622-pun-2016-14-anita-sanjay-agrawal-nashik-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.831Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1195-chandi-2016-14-dcit-parwanoo-m-s-hycron-electronics-solan</loc>
               <lastmod>2025-07-10T11:51:01.722Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-chandi-2017-14-m-s-aarham-softronics-solan-ito-baddi</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-chandi-2017-14-sh-rajbir-singh-chandigarh-ito-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-chandi-2017-14-smt-amarjit-kaur-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-chandi-2016-14-csj-infrastructure-private-limited-chandigarh-jcit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-chandi-2016-14-csj-infrastructure-private-limited-chandigarh-acit-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-chandi-2017-14-m-s-sood-plastics-p-ltd-rajpura-dcit-mandi-gobindgarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1355-chandi-2017-14-m-s-munjal-sales-corporation-ludhiana-dcit-c-5-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-chandi-2015-14-dcit-chandigarh-m-s-creative-capital-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-chandi-2015-14-dcit-chandigarh-m-s-creative-capital-services-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1477-chandi-2017-14-m-s-sehajpal-singh-educational-welfare-society-mohali-ito-exemption-ward-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-chandi-2017-14-sh-joginder-pal-kharar-ito-w-6-4-mohali</loc>
               <lastmod>2025-07-10T11:51:01.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-pun-2016-23-m-s-deluxe-tube-traders-amp-scrap-centre-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T18:28:06.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pun-2016-14-mrs-vasundhara-shailesh-joshi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2026-03-03T14:38:12.773Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-pat-2016-14-maa-saraswati-educational-dev-trust-c-i-t-exemption</loc>
               <lastmod>2026-05-18T11:41:25.567Z</lastmod>
           </url>
         
   </urlset>
 