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               <loc>https://counselvise.com/direct-tax/judgements/ita-6132-mum-2018-14-ito-12-3-1-mumbai-krish-micro-system-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5511-mum-2018-14-kunal-steel-mumbai-acit-17-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5799-del-2010-14-lahmeyer-holding-gmbh-germany-ddit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3433-del-2016-14-acit-gurgaon-m-s-danone-india-pvt-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-del-2017-14-acit-new-delhi-m-s-container-corporation-of-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6396-del-2015-14-lustre-merchants-pvt-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-del-2017-14-m-s-rolls-royce-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6693-del-2015-14-dcit-new-delhi-m-s-veolia-water-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-chny-2019-14-dcs-bop-p-ltd-chennai-dcit-cpc-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-531-ahd-2010-16-the-dcit-central-circle-1-2-ahmedabad-shri-nilesh-tejabhai-patel-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-605-bang-2012-14-dcit-bangalore-m-s-shyamaraju-amp-co-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-596-bang-2019-14-m-s-manipal-resorts-company-pvt-ltd-bangalore-income-tax-officer-ward-4-1-3-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3917-mum-2018-14-allied-computers-international-asia-ltd-mumbai-dcit-cc-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-180-ahd-2019-24-hans-road-carriers-pvt-ltd-ahmedabad-the-ito-ward-2-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-13-ahd-2019-23-m-s-kunj-infrastructure-pvt-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-2-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-583-ahd-2018-14-parag-v-chugh-godhra-the-dcit-central-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-581-ahd-2018-14-parag-v-chugh-godhra-the-dcit-central-circle-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2451-ahd-2016-14-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad-m-s-asian-granito-india-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-rjt-2017-14-ashokbhai-jamnadas-patel-jamnagar-the-income-tax-officer-ward-2-1-3-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dalmia-cement-bharat-limited-and-dalmia-bharat-limited-and-dalmia-power-limited-the-assistant-commissioner-of-income-tax-circle-1-trichy-and-the-deputy-commissioner-of-income-tax-central-circle-2-new-delhi-and-the-principal-commissioner-of-income-tax-1-trichy-19202-19825-19826</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/lalit-kumar-chhallani-union-of-india-anr-10920-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3429-mum-2019-14-vijayrattan-balkrishan-mittal-mumbai-dcit-cc-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-435-ahd-2018-14-dcit-exemptions-circle-2-ahmedabad-jamnagar-area-development-authority-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-59-ahd-2018-14-vikas-omprakash-agarwal-ahmedabad-the-dy-cit-circle-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-ahd-2015-14-asman-investment-ltd-ahmedabad-the-income-tax-officer-ward-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ahd-2017-14-mahipal-ishwarlal-sottany-ahmedabad-the-income-tax-officer-ward-1-2-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-56-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/ma-243-ahd-2018-24-vyom-tradelink-pvt-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-4-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-150-ahd-2016-14-shri-chandrakant-n-patel-ahmedabad-the-income-tax-officer-ward-14-3-now-ward-5-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-99-ahd-2019-24-dcit-central-circle-2-1-1-vadodara-m-s-tash-investment-pvt-ltd-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-770-ahd-2017-14-the-kalupur-commercial-co-op-bank-ltd-ahmedabad-the-deputy-commissioner-of-income-tax-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-391-rjt-2013-14-shri-laljibhai-khimjibhai-patel-bhuj-the-income-tax-officer-ward-2-bhuj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-del-2017-14-acit-new-delhi-m-s-ooms-bitumen-modified-bitumen-pvt-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6027-del-2016-14-acit-new-delhi-sh-navneet-kumar-sureka-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3516-del-2016-14-mr-satish-arora-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6817-del-2013-14-dcit-new-delhi-m-s-prominent-realtech-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-ctk-2018-16-n-asha-rani-koraput-acit-central-circle-1-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-458-ahd-2017-16-shri-hardayal-t-manshani-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2846-mum-2017-14-acit-16-2-mumbai-bsr-amp-associates-llp-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4964-mum-2018-14-ito-27-1-1-mumbai-ankit-ajit-doshi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-55-ahd-2019-23-m-s-oriental-prospecting-co-ahmedabad-dcit-central-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1020-ahd-2018-14-benifit-tradelinks-ltd-ahmedabad-ito-ward-1-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-322-ahd-2018-14-shri-gopal-dahyabhai-patel-ahmedabad-dcit-central-circle-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2218-ahd-2017-14-shree-kamdhenu-gau-vikas-trust-bhavnagar-commissioner-of-income-tax-exemption-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1439-ahd-2017-14-m-s-rudra-construction-baroda-the-dy-cit-circle-1-2-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-979-ahd-2014-14-the-dcit-osd-circle-8-ahmedabad-m-s-torrent-power-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1939-ahd-2014-14-banpal-oil-chem-pvt-ltd-palanpur-the-acit-b-k-circle-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-ahd-2016-14-the-dy-commissioner-of-income-tax-circle-2-2-surat-the-the-surat-peoples-co-operative-bank-ltd-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2645-ahd-2013-14-shri-anil-kothari-huf-surat-the-dy-cit-circle-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-ahd-2013-14-komal-yarn-industries-pvt-ltd-surat-the-income-tax-officer-ward-1-3-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-ahd-2017-14-the-ito-ward-1-1-1-ahmedabad-m-s-adroit-tradelink-pvt-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2952-bang-2018-14-sri-suresh-h-kerudi-bagalkot-the-income-tax-officer-ward-1-bagalkot</loc>
               <lastmod>2025-08-30T11:08:08.643Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5274-mum-2018-14-shri-panish-p-mehta-mumbai-acit-19-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-mum-2018-14-eskays-constructions-private-limited-mumbai-assistant-commissioner-of-income-tax-central-circle-8-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7293-mum-2017-14-timex-art-decor-private-limited-mumbai-assistant-commissioner-of-income-tax-11-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5307-mum-2018-14-income-tax-officer-ward-3-3-kalyan-shri-kantilal-m-jain-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5729-mum-2018-14-ito-27-1-1-mumbai-amit-chandulal-mehta-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-chny-2018-14-m-shanthi-chennai-dcit-non-corporate-circle-10-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-chny-2008-14-acit-chennai-m-s-brakes-india-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-chny-2018-14-k-narayana-das-chennai-dcit-non-corporate-circle-10-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3059-chny-2017-14-dcit-corporate-circle-6-2-chennai-shriram-venture-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-jaipur-ii-jaipur-and-modern-syntex-india-limited-and-modern-denim-ltd-m-s-modern-threads-india-ltd-and-assistant-commissioner-of-income-tax-circle-6-jaipur-285-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gurinderjit-singh-and-kesar-singh-pr-commissioner-of-income-tax-anr-330-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kunnamkulam-co-operative-urban-bank-ltd-no-698-the-commissioner-of-income-tax-appeals-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-i-27560</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/prof-p-n-shetty-office-of-the-income-tax-officer-ward-1-3031-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/n-r-gangavathi-huf-and-basavaraj-kamatgi-huf-the-income-tax-officer-ward-3-2-hubli-100025-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/angika-development-society-asst-director-of-income-tax-exemption-inv-circle-i-897-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-surat-income-tax-settlement-commission-and-shri-vimal-patel-and-shri-samir-patel-and-shri-mehul-patel-9883-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/balaji-manpower-services-union-of-india-1502</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/l-g-electronics-india-pvt-ltd-commissioner-of-commercial-taxes-125</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-civil-supplies-corporation-ltd-the-assistant-commissioner-of-income-tax-circle-1-2-kochi-and-commissioner-of-income-tax-appeals-areekkal-mansion-panampilly-nagar-kochi-28217</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kallara-village-service-co-operative-bank-ltd-no-3123-and-kurichy-service-co-operative-bank-ltd-no-1538-and-manganam-service-co-operative-bank-ltd-no-1920-and-ithithanam-janatha-service-co-operative-bank-ltd-no-1297-and-the-arpookara-service-co-operative-bank-ltd-no-1931-the-commissioner-of-income-tax-tds-and-the-addl-commissioner-of-income-tax-tds-range-and-income-tax-officer-ward-1-and-income-tax-officer-ward-2-and-income-tax-officer-ward-3-and-income-tax-officer-ward-4-and-income-tax-officer-ward-5-and-the-principal-chief-commissioner-of-income-tax-kerala-region-and-the-central-board-of-direct-taxes-and-the-kottayam-district-co-operative-bank-ltd-and-state-of-kerla-9415</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-kundara-panchayath-service-co-operative-bank-ltd-no-401-the-income-tax-officer-ward-4-and-the-commissioner-of-income-tax-appeals-and-the-registrar-income-tax-appellate-tribunal-cochin-bench-27514</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kolari-service-co-operative-bank-ltd-the-income-tax-officer-ward-u2013-3-kannur-range-and-the-principal-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-27335</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nadakkal-service-co-operative-bank-ltd-income-tax-officer-ward-4-kollam-and-commissioner-of-income-tax-appeals-1-trivandrum-and-assistant-registrar-income-tax-appellate-tribunal-cochin-bench-27246-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sulthan-bathery-service-co-operative-bank-and-thirunelly-service-co-operative-bank-ltd-and-mullankolly-service-co-operative-bank-and-poothady-service-co-operative-bank-and-kalpetta-service-co-operative-bank-ltd-and-kaniyambetta-service-co-operative-bank-limited-and-madikkamala-service-co-operative-bank-ltd-income-tax-officer-aayakar-bhavan-kozhikode-and-joint-commissioner-of-income-tax-office-of-the-income-tax-department-range-2-kozhikode-and-commissioner-of-income-tax-appeals-aayakar-bhavan-kozhikode-6907-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/beaver-estates-pvt-ltd-and-b-r-ajit-the-assistant-commissioner-of-income-tax-corporate-circle-1-1-and-the-commissioner-of-income-tax-appeals-i-and-state-of-kerala-400</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kuttikad-farmers-service-co-operative-bank-ltd-income-tax-officer-ward-2-2-and-commissioner-of-income-tax-appeals-28347</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1219-bang-2015-14-sln-technologies-pvt-ltd-bangalore-asst-c-i-t-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-963-ahd-2018-14-m-s-samrat-builders-gandhinagar-dcit-gandhinagar-circle-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2430-ahd-2016-14-kamal-nemichand-bhansali-surat-the-income-tax-officer-ward-1-2-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-147-ahd-2011-23-shri-minesh-m-shah-ahmedabad-the-acit-cent-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-bang-2018-14-a-krishnappa-huf-bangalore-the-income-tax-officer-ward-3-2-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-138-bang-2003-16-shri-m-balakrishna-hedge-mangalore-dcit-mangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mundela-service-co-operative-bank-limited-no-2433-additional-commissioner-of-income-tax-tds-department-of-income-tax-and-thiruvananthapuram-district-co-operative-bank-10369</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-rjt-2013-14-the-dcit-circle-1-junagadh-m-s-madhvi-construction-co-amreli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-ahd-2013-14-shri-bhanubhai-prabhudas-patel-patan-the-income-tax-officer-ward-1-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-ahd-2018-14-komal-texfab-pvt-ltd-ahmedabad-the-dcit-circle-2-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1035-ahd-2015-14-shri-jitendra-p-vaghela-ahmedabad-the-pr-cit-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-del-2011-14-dcit-new-delhi-m-s-jindal-realty-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6818-del-2013-14-dcit-new-delhi-m-s-sunway-realtech-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-55-del-2016-23-m-s-kanodia-technoplast-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-418-del-2015-14-acit-new-delhi-c-1-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5440-del-2019-14-sushruta-education-trust-new-delhi-cit-e-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-del-2017-14-m-s-federal-mogul-tpr-india-ltd-new-delhi-jcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-327-del-2017-14-m-s-chl-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3253-del-2017-14-addl-cit-new-delhi-m-s-sona-blw-precision-forgings-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6682-del-2016-14-acit-new-delhi-m-s-asgs-investments-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6631-del-2016-14-smt-divya-vedi-new-delhi-dcit-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-53-nag-2019-14-dy-commissioner-of-income-tax-circle-1-nagpur-shri-krishan-kumar-wadhwa-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-572-mum-2016-14-infolink-solutions-p-ltd-mumbai-dcit-cen-cir-09-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-802-jpr-2018-14-deputy-commissioner-of-income-tax-circle-jhunjhunu-m-s-laxminath-infra-structure-pvt-ltd-churu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-218-jpr-2018-14-akarsh-steels-pvt-ltd-jaipur-income-tax-officer-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-696-jpr-2019-14-j-s-fourwheel-motors-p-ltd-alwar-assistant-commissioner-of-income-tax-circle-1-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-501-jpr-2018-14-kalyan-vihar-buildhome-pvt-ltd-jaipur-income-tax-officer-ward-6-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-490-jpr-2019-14-m-s-finessee-jewels-pvt-ltd-jaipur-deputy-commissioner-of-income-tax-circle-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-592-mum-2018-24-dcit-2-2-mumbai-mahindra-amp-mahindra-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1144-ahd-2015-14-shri-dinesh-laduramji-choudhary-surat-the-income-tax-officer-ward-5-1-new-ward-2-2-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1969-ahd-2012-14-smt-swetalben-r-vora-bhavnagar-the-dy-cit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-637-ahd-2018-14-shri-dipak-j-shah-baroda-dcit-central-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-684-ahd-2018-14-anil-kanjibhai-patel-ahmedabad-the-ito-ward-2-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-ahd-2017-14-dcit-cir-1-1-1-ahmedabad-arcoy-biorefinery-private-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1779-ahd-2018-14-the-dy-cit-circle-2-1-1-ahmedabad-gujarat-state-financial-corporation-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5758-mum-2017-14-dcit-9-3-2-mumbai-glint-infraporjects-p-ltd-keystone-stockfin-private-limited-merged-in-glint-infraprojects-private-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-ahd-2017-14-kunal-kaniyalal-patel-ahmedabad-ito-ward-2-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-302-ahd-2014-16-the-acit-central-circle-2-4-ahmedabad-shri-dhirajlal-v-sanghvi-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5948-mum-2018-14-shri-milind-m-mestry-mumbai-ito-wd-4-2-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-452-viz-2010-14-the-dcit-circle-3-1-tds-vijayawada-m-s-southern-power-distribution-company-of-a-p-ltd-tirupathi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-bang-2008-16-m-s-bpl-ltd-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1543-bang-2017-14-m-s-george-p-johnson-event-marketing-private-limited-bangalore-addl-commissioner-of-income-tax-range-7-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5692-mum-2018-14-acit-27-3-mumbai-virtex-engineers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2608-mum-2018-14-dcit-2-2-1-mumbai-state-bank-of-hyderabad-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5828-mum-2018-14-kapishek-films-p-ltd-mumbai-ito-wd-16-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-402-mum-2019-24-tata-moters-limited-formerly-known-as-tata-engineering-amp-locomotive-company-ltd-mumbai-dy-cit-range-2-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5690-mum-2018-14-ito-27-1-1-mumbai-anil-kumar-jain-amp-co-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-872-chny-2015-14-dcit-chennai-isoft-health-management-india-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2325-bang-2016-14-m-s-wifi-networks-p-ltd-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1251-jpr-2018-14-smt-leela-kothari-beawar-income-tax-officer-ward-2-beawar</loc>
               <lastmod>2025-12-23T08:22:15.509Z</lastmod>
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           <url>
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               <lastmod>2025-12-23T08:22:15.509Z</lastmod>
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               <lastmod>2025-12-23T08:22:15.509Z</lastmod>
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               <lastmod>2025-12-23T08:22:15.509Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-jpr-2018-14-m-s-xotic-travel-amp-forex-pvt-ltd-jaipur-income-tax-officer-ward-2-4-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.509Z</lastmod>
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               <lastmod>2025-12-23T08:22:15.509Z</lastmod>
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               <lastmod>2025-04-13T07:49:01.572Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/k-ramakrishnan-and-v-t-bharadwaj-and-k-p-balaraj-income-tax-department-o-o-the-commissioner-of-income-tax-tds-coimbatore-represented-by-deputy-commissioner-of-income-tax-tds-circle-madurai-16082-to-16084-of-2018</loc>
               <lastmod>2025-12-25T08:45:20.166Z</lastmod>
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               <lastmod>2025-04-14T05:28:01.312Z</lastmod>
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           <url>
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               <lastmod>2026-01-30T06:57:02.303Z</lastmod>
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