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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-asr-2017-14-m-s-arya-model-high-school-moga-income-tax-officer-exemptions-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-43-pun-2016-24-dr-nitin-laxmikant-lad-nashik-assistant-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-pun-2016-14-deven-supercriticals-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-780-pun-2016-14-raghavdas-educational-amp-medical-foundation-amp-research-centre-pune-commissioner-of-income-tax-exemption</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-907-pun-2016-14-m-s-s-p-m-tools-kolhapur-additional-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-726-lkw-2016-14-tirubala-international-pvt-ltd-kanpur-dy-commissioner-of-income-tax-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-kol-2016-14-shree-logistics-jharkhand-jcit-range-25-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1532-kol-2015-14-haldia-petrochemicals-ltd-kolkata-acit-cir-8-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-54-mum-2016-23-hitachi-data-systems-india-p-ltd-mumbai-asst-cit-14-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-302-ran-2016-14-ito-wd-2-1-jamshedpur-smt-poonam-agarwal-jamshedpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-kishan-lal-and-company-and-sushil-kumar-agrawal-additional-commissioner-of-commercial-tax-and-state-of-chhattisgarh-241-2017-249-2017-250-2017-251-2017-252-2017-253-2017-42-2016-43-2016-44-2016</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-welcure-drugs-and-pharmaceuticals-ltd-commissioner-of-central-goods-and-service-tax-central-excise-alwar-33-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/g4s-facility-services-india-pvt-ltd-regional-provident-fund-commissioner-1-1390-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-hyd-2014-14-dcit-central-circle-1-2-hyderabad-hyderabad-m-s-engineers-syndicate-india-pvt-ltd-presently-known-as-m-s-janapriya-engineers-syndicate-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-1-del-2018-16-ram-bahadur-khurania-kaithal-tax-recovery-officer-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-56-del-2016-23-m-s-plasto-pack-industries-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-pun-2015-14-nirupa-sahas-kanitkar-pune-additional-commisisoner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-mum-2013-14-jotun-india-p-ltd-mumbai-ito-3-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7666-mum-2013-14-jotun-india-p-ltd-mumbai-dcit-cir-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-151-mum-2016-24-crompton-greaves-ltd-mumbai-cit-6-amp-dcit-cir-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7437-mum-2012-14-jotun-india-p-ltd-mumbai-dcit-cir-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ahd-2017-14-gupta-arvind-lakhanlal-ahmedabad-the-deputy-commissioner-of-income-tax-circle-5-1-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3315-ahd-2016-14-shri-sanjaykumar-rambabu-agrawal-vadodara-the-income-tax-officer-ward-1-2-5-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1545-hyd-2016-14-charans-life-devices-pvt-ltd-hyderabad-hyderabad-dcit-central-circle-2-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-866-hyd-2014-14-dy-cit-central-circle-7-hyderabad-t-rana-pratap-singh-amp-others-aop-r-r-dist</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-ahd-2016-14-the-dy-commissioner-of-income-tax-patan-circle-patan-m-s-ranjit-buildcon-ltd-unjha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-8-ran-2017-24-ito-wd-1-1-ranchi-manoj-kumar-singh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3449-ahd-2016-14-smt-kashiben-shantilal-patel-ahmedabad-the-income-tax-officer-ward-3-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7124-mum-2016-14-dcit-cen-cir-7-3-mumbai-galaxy-premises-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-308-mum-2018-14-inter-carat-jewellery-private-limited-mumbai-income-tax-officer-10-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-283-mum-2016-14-dilip-c-shah-mumbai-asst-cit-cen-cir-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-mum-2016-14-lalita-p-modi-mumbai-ito-25-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-744-chny-2016-14-narasimhan-ranjit-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-ahd-2016-14-the-kalupur-commercial-co-op-bank-ltd-ahmedabad-the-asstt-commissioner-of-income-tax-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-773-ahd-2011-14-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad-the-acit-osd-range-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2141-kol-2016-14-m-s-hallmark-construction-kolkata-ito-wd-3-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-kol-2017-14-ess-dee-international-kolkata-ito-ward-34-4-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-kol-2016-14-sanjib-bothra-kolkata-acit-circle-45-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bhagirathi-adile-and-nirmala-sahu-and-s-m-niyariya-and-m-r-kuldeep-and-mohammad-yaqub-khan-and-sheo-singh-kshatriya-and-shiv-lal-sahu-and-gyanesh-karmahe-and-arun-kumar-netam-and-biharilal-vastrakar-and-kanhaiyalal-kaushik-and-rama-prasad-sonwani-and-sudharam-jogi-and-nandlal-sahu-and-smt-sonia-sahu-and-smt-nirmala-tiwari-and-smt-ajija-begum-and-smt-sundarmati-state-of-chhattisgarh-and-accountant-general-4200-2012</loc>
               <lastmod>2025-12-25T09:40:22.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/naresh-kumar-darshan-devi-3088</loc>
               <lastmod>2025-12-25T10:06:30.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hariom-ingots-and-power-p-limited-and-shri-sandeep-agawal-director-and-shri-santosh-agarwal-director-and-shri-bhagwandas-agarwal-director-union-of-india-through-commissioner-customs-central-excise-and-service-tax-552</loc>
               <lastmod>2025-12-25T11:15:20.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dilip-das-the-assam-fisheries-development-corporation-ltd-and-the-managing-director-assam-fisheries-development-corporation-ltd-and-the-state-of-assam-and-the-circle-officer-balijana-revenue-circle-goalpara-1977-2018</loc>
               <lastmod>2025-12-25T10:11:12.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-jpr-2018-14-rajasthan-hindi-granth-academy-jaipur-assistant-commissioner-of-income-tax-exemption-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-880-jpr-2016-14-acit-ajmer-ranjeet-singh-choudhary-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-915-jpr-2017-14-smt-vandana-jain-jaipur-income-tax-officer-ward-2-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-jpr-2015-14-dcit-jaipur-compucom-software-limited-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-jpr-2018-14-baroda-rajasthan-kshetriya-gramin-bank-ajmer-deputy-commissioner-of-income-tax-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-437-jpr-2017-14-dcit-jaipur-vimal-chand-surana-huf-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-44-jpr-2016-23-supreme-cylinders-ltd-alwar-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devendra-singh-negi-union-of-india-42</loc>
               <lastmod>2025-12-25T10:35:22.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-1-agra-and-pr-commissioner-of-income-tax-delhi-12-smt-amita-garg-and-shri-devi-dass-garg-545-2018</loc>
               <lastmod>2025-12-25T09:45:21.590Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1168-pun-2017-14-rahul-cables-pvt-ltd-pune-pr-commissioner-of-income-tax-3-pune</loc>
               <lastmod>2025-06-05T13:57:13.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-pun-2016-14-j-p-builders-amp-developers-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T15:35:01.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-chandi-2017-23-m-s-marshal-machines-pvt-ltd-ludhiana-dcit-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-chandi-2017-14-m-s-krishna-gram-udyog-samiti-sangrur-dcit-cc-ii-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-chandi-2017-14-m-s-hotel-new-kenilworth-international-kullu-ito-kullu</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-chandi-2018-14-brij-mohan-kurukshetra-ito-w-1-kurukshetra</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-chandi-2017-14-m-s-national-diary-corporation-through-its-partner-sh-bhupinder-singh-ludhiana-dcit-circle-khanna</loc>
               <lastmod>2025-07-10T11:51:01.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1138-chandi-2016-14-ito-ludhiana-sh-pardeep-aggarwal-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-chandi-2017-14-acit-circle-patiala-m-s-patiala-distt-co-op-milk-producers-union-ltd-patiala</loc>
               <lastmod>2025-07-10T11:51:01.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-chandi-2010-14-dcit-panchkula-m-s-haryana-state-agricultural-panchkula</loc>
               <lastmod>2025-07-10T11:51:01.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-chandi-2011-14-dcit-panchkula-m-s-haryana-state-agricultural-marketing-board-panchkula</loc>
               <lastmod>2025-07-10T11:51:01.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-908-pun-2017-14-m-s-shandar-interiors-pvt-ld-pune-pr-commissioner-of-income-tax-3-pune</loc>
               <lastmod>2025-04-13T14:42:01.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-pun-2016-14-m-s-the-alchemists-ark-private-ltd-pune-income-tax-officer</loc>
               <lastmod>2025-06-05T13:57:13.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-pun-2016-14-assistant-commissioner-of-income-tax-the-solapur-district-central-co-op-bank-ltd-ltd</loc>
               <lastmod>2025-06-05T13:57:13.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-pun-2017-14-santosh-chandulal-mandlecha-nashik-income-tax-officer-nashik</loc>
               <lastmod>2025-04-14T21:21:00.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-964-pun-2017-14-m-s-induction-equipments-pvt-ltd-pune-income-tax-officer-pune</loc>
               <lastmod>2025-04-14T21:21:03.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2970-pun-2016-14-mohemadmustafa-a-khan-nashik-income-tax-officer</loc>
               <lastmod>2025-04-14T21:21:02.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-26-chandi-2017-23-m-s-mrs-bectors-food-specialties-pvt-ltd-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-chandi-2017-23-m-s-mrs-bectors-food-specilties-ltd-ludhiana-asstt-commissioner-of-income-tax-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.734Z</lastmod>
           </url>
         
   </urlset>
 