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               <loc>https://counselvise.com/direct-tax/judgements/ita-2157-ahd-2013-14-m-s-shree-darshan-corporation-surat-the-acit-circle-7-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-del-2016-14-dcit-new-delhi-m-s-dlf-assets-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3825-del-2018-14-nkg-infrastructure-ltd-new-delhi-pr-cit-c-3-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-136-agr-2012-14-i-t-o-2-3-agra-m-s-united-packaging-industries-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6142-mum-2017-14-johnson-and-johnson-private-limited-mumbai-additional-commissioner-of-income-tax-ltu-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3183-mum-2006-14-acit-8-2-mumbai-m-s-philips-medical-systems-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-kol-2018-14-ratan-paul-coochbehar-ito-ward-2-2-coochbehar-coochbehar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-kol-2018-14-ashok-kumar-bhutoria-kolkata-ito-ward-40-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3062-ahd-2014-14-the-dcit-circle-3-2-surat-m-s-indian-diamond-institute-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-805-ahd-2012-14-m-s-shree-ganesh-textiles-surat-the-income-tax-officer-ward-5-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ahd-2015-14-shri-rahul-navinkumar-sharma-ahmedabad-the-income-tax-officer-ward-1-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-ahd-2015-14-krushangi-keyur-bhagat-surat-the-income-tax-officer-ward-3-3-new-ward-1-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-ahd-2015-14-smt-jayaben-mathurdas-kaneria-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-569-ahd-2014-14-shri-nirav-ashok-shah-surat-the-income-tax-officer-ward-3-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-07-lkw-2018-14-m-s-swarn-cars-private-limited-kanpur-assistant-commissioner-of-income-tax-5-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-del-2018-14-gd-foods-manufacturing-india-pvt-ltd-new-delhi-acit-central-circle-26-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-323-ahd-2016-16-shri-aniruddha-rameshbhai-patel-ahmedabad-the-asstt-commissioner-of-income-tax-central-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-374-chandi-2016-14-sh-jatinder-singh-chatta-asstt-director-of-income-tax-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-ctk-2018-14-sayamstuti-pattanayak-sundargarh-dcit-central-circle-sambalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2843-del-2018-14-acit-central-circle-13-new-delhi-pan-realtors-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-566-del-2018-14-acit-circle-19-2-new-delhi-pc-jewellers-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-202-asr-2017-14-dabinder-singh-sohal-jalandhar-ito-ward-111-4-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-del-2015-14-m-s-doon-valley-special-area-development-authority-dehradun-dcit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-532-chandi-2018-14-ito-nahan-m-s-sai-bliss-drugs-amp-pharmaceuticals-paonta-sahib</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-270-bang-2018-24-sri-b-m-mumdaz-ali-mangaluru-deputy-commissioner-of-income-tax-central-circle-2-3-bengaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2159-bang-2016-14-m-s-karnataka-steels-hubli-income-tax-officer-hubli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-236-hyd-2018-14-asst-commissioner-of-income-tax-central-circle-2-3-hyderabad-sampada-homes-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-agr-2016-14-smt-manjari-agarwal-agra-a-c-i-t-circle-2-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-260-agr-2018-14-usha-agarwal-agra-ito-ward-4-4-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2776-pun-2016-14-income-tax-officer-m-s-carraro-technologies-india-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-775-asr-2017-14-swami-sudeshan-acharya-ji-maharaj-charitable-society-amritsar-commissioner-of-income-tax-exemptions-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-asr-2015-14-sh-balwinder-singh-hoshiarpur-the-income-tax-officer-dasuya</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-377-asr-2010-14-deputy-commissioner-of-income-tax-moga-m-s-j-v-steel-traders-moga</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-467-asr-2016-14-the-dy-commissioner-of-income-tax-amritsar-sh-rajan-arora-huf-c-o-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-355-asr-2017-14-deputy-commissioner-of-income-tax-circle-3-amritsar-sh-suresh-chander-mehra-huf-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-asr-2016-14-the-income-tax-officer-jammu-sh-yash-raj-singh-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-18-asr-2016-23-punjab-singh-through-udhampur-income-tax-officer-udhampur-j-amp-k</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-513-asr-2016-14-m-s-vikas-mahajan-jammu-the-income-tax-officer-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5407-mum-2015-14-shivalik-ventures-p-ltd-mumbai-dcit-osd-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-del-2015-14-dcit-e-new-delhi-all-india-football-federation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-57-del-2018-23-all-india-football-federation-new-delhi-dcit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-672-del-2017-14-acit-new-delhi-m-s-mdlr-developers-amp-promotors-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-hyd-2017-14-asst-commissioner-of-income-tax-circle-1-anantapur-v-sanjeevaiah-tadipatri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-hyd-2016-14-salvadi-sekhar-tadipatri-hyderabad-acit-circle-1-anantapur-anantapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1337-hyd-2016-14-dasari-keshanna-tadipatri-hyderabad-ito-ward-1-proddatur-proddatur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-hyd-2016-14-venkatanna-dara-tadipatri-hyderabad-acit-circle-1-anantapur-anantapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-hyd-2016-14-dasari-keshanna-tadipatri-hyderabad-acit-circle-1-anantapur-anantapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-hyd-2017-14-asst-commissioner-of-income-tax-circle-1-ananthapur-b-naga-rangaiah-tadipatri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-745-bang-2018-14-income-tax-officer-ward-2-vijayapura-shri-shivaji-maharaj-credit-co-op-society-ltd-vijayapura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-mum-2017-14-dcit-cen-cir-6-3-mumbai-e-land-apparels-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3323-ahd-2016-14-sub-registra-bavla-ahmedabad-the-director-of-income-tax-inci-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-305-mum-2016-24-grasim-bhiwani-textiles-ltd-asst-cit-cir-4-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-170-mum-2017-24-income-tax-officer-27-1-5-navi-mumbai-jansevak-co-operative-credit-society-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-903-ahd-2017-14-k-r-medical-clinic-pharmacy-ahmedabad-the-pr-cit-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-ahd-2016-14-deveshbhai-dilipbhai-gandhi-vadodara-the-income-tax-officer-ward-5-3-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-372-rjt-2017-14-income-tax-officer-ward-2-morbi-hussain-gulamabbas-lokhandwala-morbi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-ahd-2017-14-the-dy-commissioner-of-income-tax-central-circle-2-2-ahmedabad-m-s-dishman-pharmaceuticals-amp-chemicals-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-rjt-2014-14-shailesh-k-chauhan-kukavav-moti-rajkot-gujarat-the-income-tax-officer-ward-2-4-amreli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-746-rjt-2014-14-shri-dineshbhai-p-sorathia-rajkot-gujarat-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-701-ahd-2016-14-sun-pharmaceuticals-industries-ltd-baroda-the-acit-cent-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-ahd-2015-14-the-ito-ward-2-6-baroda-shri-vipul-anandlal-shah-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3715-mum-2018-14-zoetis-pharmaceuticals-research-p-ltd-mumbai-acit-11-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-del-2017-14-sh-sunil-kumar-bagga-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-pun-2017-23-smt-jayshree-suresh-sharma-dhule-income-tax-officer-dhule</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-chandi-2017-14-m-s-akme-crushers-amp-builders-pvt-ltd-ludhiana-ito-w-6-1-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-450-lkw-2017-14-shri-ranjeet-singh-lucknow-dy-commissioner-of-income-tax-range-2-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-278-lkw-2017-14-imc-rajkiya-audyogic-prashikshan-world-bank-sansthan-bareilly-income-tax-officer-1-2-bareilly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-67-del-2016-14-m-s-doon-valley-special-area-development-authority-dehradun-dcit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-mum-2017-14-vids-overseas-mumbai-ito-wd-25-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7039-mum-2016-14-ub-ostan-india-p-ltd-pune-ito-1-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4097-mum-2016-14-acit-25-2-mumbai-damyanti-ashwin-patel-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-mum-2017-14-franklin-templeton-asset-management-india-p-ltd-mumbai-dcit-rg-6-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-56-kol-2016-23-m-s-anand-enterprises-limited-howrah-ito-ward-13-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-96-kol-2011-16-dcit-central-circle-xxi-kolkata-kolkata-m-s-pradeep-kumar-jhawar-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2865-del-2017-14-ito-new-delhi-m-s-rani-promoters-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3082-ahd-2016-14-sardar-dairy-ltd-mehsana-the-asstt-commissioner-of-income-tax-mehsana-circle-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-747-rjt-2014-14-shri-dineshbhai-p-sorathia-rajkot-gujarat-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-ahd-2012-14-the-acit-gnr-circle-gandhinagar-m-s-gujarat-industrial-investment-corporation-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-526-rjt-2013-14-shri-girirajsinh-m-jhala-rajkot-gujarat-the-income-tax-officer-ward-4-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-rjt-2010-14-siyaram-metals-pvt-ltd-jamnagar-the-assistant-commissioner-of-income-tax-circle-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3137-ahd-2014-14-m-s-indian-texdyes-industries-ahmedabad-the-acit-circle-12-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-rjt-2010-14-the-sagar-polypack-industries-morbi-the-assistant-commissioner-of-income-tax-circle-5-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3422-ahd-2015-14-the-dcit-circle-1-3-vadodara-smt-jagrutiben-harishkumar-chokshi-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-106-rjt-2014-14-shri-gunvantrai-virjibhai-narania-the-income-tax-officer-ward-1-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-793-ahd-2015-14-dharmendra-rajnikant-joshi-ahmedabad-ito-ward-10-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.531Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-kol-2017-14-dhenu-merchandise-pvt-ltd-kolkata-ito-ward-6-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.366Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nanuki-prasad-union-of-india-and-director-general-bsf-and-ministry-of-home-affairs-2192-2010</loc>
               <lastmod>2025-12-25T12:00:24.080Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-jpr-2018-14-shri-kamal-tak-ajmer-income-tax-officer-ward-1-3-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-jpr-2017-14-shri-ayub-ali-churu-assistant-commissioner-of-income-tax-jhunjhunu</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-jpr-2018-14-jhalawar-kendriya-sahkari-bank-ltd-jhalawar-assistant-commissioner-of-income-tax-kota</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-jpr-2018-14-assistant-commissioner-of-income-tax-kota-jhalawar-kendriya-sahkari-bank-ltd-jhalawar</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-jpr-2017-14-girnar-software-pvt-ltd-delhi-assistnat-commissioner-of-income-tax-tds-jaipur-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-jpr-2018-14-deputy-commissioner-of-income-tax-jaipur-shri-satish-chand-katta-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-jpr-2018-14-m-s-bannalal-jat-constructions-pvt-ltd-bhilwara-assistant-commissioner-of-income-tax-central-circle-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-jpr-2018-14-shri-naresh-kumar-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-jpr-2018-14-m-s-r-c-bansiwal-amp-brothers-ajmer-deputy-commissioner-of-income-tax-circle-1-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-888-jpr-2018-14-shri-amar-bharti-jaipur-assistant-commissioner-of-income-tax-ward-1-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-jpr-2018-14-m-s-g-b-impex-jaipur-income-tax-officer-ward-6-4-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-jpr-2016-14-shilpa-sameer-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-jpr-2018-14-m-s-mahaveer-transcarries-pvt-ltd-jaipur-deputy-commissioner-of-income-tax-circle-7-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.458Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-jpr-2018-14-shri-narendra-singh-bana-jhalawar-income-tax-officer-jhalawar</loc>
               <lastmod>2025-12-23T08:22:15.463Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-jpr-2018-14-shmbhu-dayal-agarwal-late-newai-tonk-income-tax-officer-ward-tonk</loc>
               <lastmod>2025-12-23T08:22:15.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/willowood-chemicals-pvt-ltd-union-of-india-4252-2018</loc>
               <lastmod>2025-12-25T11:45:21.224Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6437-del-2015-14-acit-new-delhi-shri-dhruv-sachdeva-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.630Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2153-mum-2017-14-bombay-mercantile-co-operative-bank-ltd-mumbai-acit-cpc-bangalore</loc>
               <lastmod>2026-01-13T08:54:38.431Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-chandi-2017-14-m-s-mountain-steel-pvt-ltd-chandigarh-ito-w-1-3-chandiarh</loc>
               <lastmod>2025-07-10T11:51:01.725Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-pun-2016-14-smt-sujata-santosh-gawade-pune-deputy-ssistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T15:28:08.280Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-pun-2015-14-common-wealth-developers-pvt-ltd-mumbai-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T15:28:04.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-pun-2018-24-deputy-commissioner-of-income-tax-circle-1-nashik-m-s-happy-home-developers-nashik</loc>
               <lastmod>2025-04-13T14:56:09.833Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-chandi-2018-14-sh-dev-raj-baddi-ito-baddi</loc>
               <lastmod>2025-07-10T11:51:01.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-chandi-2018-14-m-s-dynamic-beneficial-accord-marketing-p-ltd-mohali-dcit-c-6-1-mohali</loc>
               <lastmod>2025-07-10T11:51:01.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-chandi-2018-14-dcit-c-1-ludhiana-m-s-indian-sucrose-limited-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-chandi-2018-14-m-s-osho-home-appliances-baddi-cit-a-shimla</loc>
               <lastmod>2025-07-10T11:51:01.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-pun-2016-14-income-tax-officer-smt-jayshree-suresh-sharma-dhule</loc>
               <lastmod>2025-06-05T13:57:13.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-315-ahd-2017-24-smt-bhagwatiben-gijubhai-makwana-l-h-of-late-gijubhai-k-makwana-ahmedabad-the-income-tax-officer-ward-7-3-ahmedabad</loc>
               <lastmod>2026-03-29T13:14:29.930Z</lastmod>
           </url>
         
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