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               <loc>https://counselvise.com/direct-tax/judgements/ita-5241-mum-2016-14-abp-news-network-pvt-ltd-mumbai-jt-cit-range-16-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-kol-2015-14-dcit-cir-2-asansol-asansol-m-s-eastern-coalfiels-ltd-burdwan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-493-asr-2018-14-shri-dev-brat-sharma-jalandhar-income-tax-officer-ward-3-1-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-asr-2018-14-shri-santokh-singh-kapurthala-income-tax-officer-ward-2-kapurthala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-asr-2017-14-d-c-i-t-central-circle-ii-jalandhar-m-s-mbd-printographics-pvt-ltd-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-699-asr-2017-14-m-s-ram-lal-bhasin-public-school-ludhiana-commssioner-of-income-tax-exemptions-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-418-asr-2018-14-shri-puran-singh-jalandhar-deputy-commissioner-of-income-tax-circle-1-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-asr-2018-14-shrimati-sangeeta-sehgal-jalandhar-income-tax-officer-ward-3-1-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-432-asr-2018-14-shrimati-anita-sehgal-jalandhar-income-tax-officer-ward-3-1-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-asr-2017-14-shri-naresh-kumar-anand-huf-jalandhar-deputy-commissioner-of-income-tax-range-iv-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-asr-2017-14-shri-naresh-kumar-anand-huf-jalandhar-deputy-commissioner-of-income-tax-range-iv-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-405-asr-2017-14-sh-naresh-kumar-anand-huf-jalandhar-pr-commissioner-of-income-tax-2-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-183-asr-2017-14-cabbana-infrastructure-pvt-ltd-jalandhar-the-dy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-425-asr-2018-14-mesers-millennium-wires-private-limited-jalandhar-deputy-commissioner-of-income-tax-central-circle-ii-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-626-asr-2018-14-kunal-gupta-jalandhar-income-tax-officer-ii-1-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-mum-2016-14-the-indus-entrepreneurs-mumbai-ddit-e-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4526-mum-2017-14-dcit-1-2-mumbai-indian-rare-earths-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-46-jpr-2018-23-m-s-baran-roller-flour-mills-pvt-ltd-kota-deputy-commissioner-of-income-tax-central-circle-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-45-jpr-2018-23-m-s-baran-roller-flour-mills-pvt-ltd-kota-deputy-commissioner-of-income-tax-central-circle-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-118-jpr-2018-24-rajendra-kumar-sharda-jaipur-ito-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-jpr-2018-14-bikaner-distributors-p-ltd-jaipur-deputy-commissioner-of-income-tax-central-circle-3-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-jpr-2018-14-bikaner-distributors-p-ltd-jaipur-deputy-commissioner-of-income-tax-central-circle-3-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-913-jpr-2018-14-shri-dibyendru-sarkar-jaipur-income-tax-officer-ward-2-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-jpr-2018-14-deputy-commissioner-of-income-tax-central-circle-kota-m-s-multi-metal-private-ltd-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-738-jpr-2012-14-dcit-jaipur-m-s-jaipur-rugs-company-pvt-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-jpr-2018-14-shri-kantimal-bhandari-jaipur-deputy-commissioner-of-income-tax-circle-7-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1037-jpr-2018-14-shri-sumer-singh-chandel-roopangarh-income-tax-officer-ward-2-kishangarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-140-jpr-2018-14-shri-kushal-kumar-lunawat-jaipur-assistant-commissioner-of-income-tax-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-33-jpr-2018-23-m-s-mayur-leather-products-ltd-jaipur-income-tax-officer-ward-7-3-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-285-del-2015-23-m-s-adidas-sourcing-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5403-del-2018-14-viable-analytical-technology-pvt-ltd-now-merged-with-locus-infrastructure-pvt-ltd-new-delhi-acit-central-circle-29-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2667-del-2015-14-dcit-new-delhi-m-s-adidas-sourcing-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5402-del-2018-14-ved-prakash-gupta-meerut-ito-ward-2-4-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6681-del-2015-14-dcit-new-delhi-baxter-india-pvt-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6601-del-2018-14-ito-ward-2-4-noida-pradeep-tayal-gautam-budh-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1058-hyd-2018-14-telugu-film-producers-mutually-aided-co-operative-housing-society-limited-hyderabad-income-tax-officer-ward-14-5-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-hyd-2018-14-rudra-industries-nizamabad-income-tax-officer-ward-3-nizamabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-hyd-2018-14-telugu-film-producers-mutually-aided-co-operative-housing-society-limited-hyderabad-income-tax-officer-ward-14-5-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-992-hyd-2017-14-gati-kintetsu-express-private-limited-hyderabad-hyderabad-acit-circle-2-2-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1136-hyd-2016-14-lakshmikant-inani-hyd-hyderabad-acit-circle-7-1-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-hyd-2012-14-asst-cit-central-circle-2-hyderabad-m-s-sainath-estates-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-hyd-2012-14-asst-cit-central-circle-2-hyderabad-m-s-sainath-estates-pvt-ltd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1139-hyd-2018-14-hari-krishna-pampatti-karimnagar-income-tax-officer-ward-3-4-karimnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-667-hyd-2017-14-pravardhan-seeds-priavate-limited-hyderabad-hyderabad-acit-circle-16-2-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-179-hyd-2017-14-nagaiah-kekkireni-suryapet-suryapet-ito-ward-1-suryapet-suryapet</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1059-hyd-2018-14-sree-hanuman-infra-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-3-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-hyd-2017-14-dy-commissioner-of-income-tax-central-circle-1-3-hyderabad-agamati-ram-reddy-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-878-hyd-2018-14-jt-commissioner-of-income-tax-osd-range-1-hyderabad-andhra-pradesh-beverages-corporation-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1617-hyd-2016-14-ito-ward-4-3-hyderabad-hyderabad-p-lavanya-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-hyd-2011-14-adit-exemption-ii-hyderabad-action-for-welfare-and-awakening-to-rural-environment-aware-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-823-hyd-2016-14-d-hari-prasad-hyd-hyderabad-ito-ward-11-2-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1730-hyd-2018-14-p-s-naidu-huf-hyderabad-asst-commissioner-of-income-tax-circle-7-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2593-ahd-2013-14-shri-nandotara-swetamber-murtipujak-jain-mahajan-derasar-upashray-banaskantha-the-dit-exem-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-109-ind-2016-16-shri-pankaj-makhija-bhopal-the-dcit-central-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-19-ind-2016-23-m-s-ag8-ventures-ltd-bhopal-the-dcit-central-i-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5906-mum-2017-14-adarsh-kaul-mumbai-assistant-commissioner-of-income-tax-31-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-77-mum-2018-14-income-tax-officer-30-3-5-mumbai-vipul-rameshchandra-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ind-2018-14-the-central-bank-of-india-timrani-branch-timrani-branch-dcit-cpc-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-586-ind-2017-14-ananjay-construction-amp-contracts-bhopal-income-tax-officer-1-2-bhopal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3969-del-2015-14-neeraj-jain-ghaziabad-dcit-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-ind-2018-14-sh-ramswaroop-shivhare-gwalior-d-c-i-t-central-1-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ind-2018-14-m-s-regent-beers-and-wines-ltd-indore-dcit-central-1-bhopal-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-441-del-2012-14-ongc-as-representative-assessee-of-national-mining-research-centre-russia-dehradun-adit-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2374-chny-2018-14-mukesh-kumar-jain-chennai-ito-non-corporate-ward-10-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-42-ind-2018-24-v-k-agro-industries-private-limited-indore-assistant-commissioner-of-income-tax-cpc-banglore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-136-ind-2017-16-the-acit-central-ii-bhopal-smt-smita-bhadauria-bhopal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-mum-2018-14-ishwardas-s-gupta-mumbai-income-tax-officer-30-1-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-asr-2017-14-m-s-holy-faith-international-pvt-ltd-jalandhar-the-dy-commissioner-of-income-tax-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-asr-2017-14-dy-c-i-t-central-circle-1-jalandhar-sh-ranjit-singh-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shibu-agencies-palkulangara-thiruvananthapuram-695-024-the-state-tax-officer-second-circle-state-goods-and-services-tax-department-tax-towers-karamana-thiruvananthapuram-695-002-and-the-state-of-kerala-represented-by-the-principal-secretary-to-government-taxes-department-government-secretariat-thiruvananthapuram-695-001-and-union-of-india-represented-by-its-secretary-department-of-revenue-ministry-of-finance-room-no-46-north-block-new-delhi-110-001-15484-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4337-mum-2015-14-gea-process-engineering-india-p-ltd-gujrat-ito-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6640-mum-2016-14-anibrain-digital-technolgoies-p-ltd-mumbai-dcit-cir-4-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-mum-2017-14-eos-power-india-p-ltd-mumbai-dcit-cen-cir-9-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4350-mum-2017-14-arihant-enterprises-navi-mumbai-deputy-commissioner-of-income-tax-central-circle-1-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-49-ahd-2015-23-schutz-dishman-biotech-limited-ahmedabad-the-dy-cit-circle-4-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-2014-14-gujarat-state-financial-services-ltd-ahmedabad-the-acit-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-750-ahd-2015-14-ashokbhai-karshanbhai-patel-ahmedabad-income-tax-officer-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-55-ahd-2017-23-the-dy-commissioner-of-income-tax-exemptions-circle-1-ahmedabad-gujarat-industrial-development-corporation-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-694-kol-2018-14-m-s-mangalshree-vintrade-pvt-ltd-kolkata-ito-ward-8-1-kolkata-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alkem-laboratories-limited-principal-commissioner-of-income-tax-1-patna-and-the-additional-joint-commissioner-of-income-tax-range-1-and-the-deputy-assistant-commissioner-of-income-tax-circle-1-9841-2018</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/alkem-laboratories-limited-principal-commissioner-of-income-tax-1-patna-and-the-additional-joint-commissioner-of-income-tax-range-1-and-the-deputy-assistant-commissioner-of-income-tax-circle-1-9841-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/north-bihar-power-distribution-co-ltd-principal-commissioner-of-income-tax-and-ors-and-commissioner-of-income-tax-tds-and-asst-commissioner-of-income-tax-tds-145</loc>
               <lastmod>2025-12-25T09:20:20.808Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/utkarsh-pahwa-assistant-director-pmla-directorate-of-enforcement-2150-2019</loc>
               <lastmod>2025-12-25T10:06:30.458Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/a-k-p-metals-alloys-the-intelligence-officer-squad-no-1-department-of-commercial-taxes-ernakulam-at-edappally-and-the-secretary-taxes-department-government-of-kerala-and-central-board-of-excise-customs-department-of-revenue-ministry-of-finance-government-of-india-and-the-inspecting-assistant-commissioner-department-of-commercial-taxes-kakkanad-kochi-24171-2018</loc>
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               <lastmod>2025-12-25T07:26:03.820Z</lastmod>
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               <lastmod>2026-05-19T11:29:05.845Z</lastmod>
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