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               <loc>https://counselvise.com/direct-tax/judgements/ita-4672-del-2016-14-acit-new-delhi-mala-dhingra-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3395-del-2016-14-ito-new-delhi-m-s-trinity-global-enterprises-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-698-del-2019-24-m-s-saviour-builders-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-mum-2017-14-ito-13-1-3-mumbai-parag-engineering-products-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6156-mum-2018-14-gajanan-builders-mumbai-ito-31-1-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2959-ahd-2017-14-sandesh-charitable-trust-ahmedabad-the-acit-cpc-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-ahd-2017-14-shri-chetan-h-shah-vadodara-the-income-tax-officer-ward-1-3-1-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-362-chandi-2019-14-jcit-os-exemption-circle-2-chandigarh-m-s-kurukshetra-development-board-brahamsarovar-kurukshetra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/karnataka-power-transmission-corporation-ltd-the-income-tax-officer-osd-tds-large-tax-payers-unit-406</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/karnataka-power-transmission-corporation-ltd-the-income-tax-officer-osd-tds-large-tax-payers-unit-422</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ashutosh-agrawal-and-kanaklata-agrawal-union-of-india-and-national-highways-authority-of-india-and-state-of-chhattisgarh-07-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-m-b-kanavi-central-provident-fund-commissioner-employees-provident-fund-organization-and-additional-central-pf-commissioner-karnataka-and-goa-and-regional-pf-commissioner-employees-provident-fund-organization-111516</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/thekkinian-poulose-varkey-the-assistant-commissioner-of-income-tax-circle-2-1-thrissur-33499-19</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-chirayinkeezhu-service-co-operative-bank-limited-no-1155-and-oachira-service-co-operative-bank-ltd-no-1391-and-kulasekharapuram-service-cooperative-bank-ltd-no-q-218-and-vakkom-farmers-service-co-operative-bank-ltd-no-542-and-arackal-service-co-operative-bank-ltd-no-1858-and-vazhappally-service-co-operative-bank-ltd-no-k-108-and-kangazha-service-co-operative-bank-limited-no-1145-and-neendoor-service-co-operative-bank-limited-no-2641-and-ranni-co-operative-bank-limited-no-65-and-vettom-service-co-operative-bank-limited-no-1823-and-kottayam-district-co-operative-bank-limited-and-kerala-state-co-operative-bank-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-kerala-region-and-income-tax-officer-ward-2-5-range-2-and-treasury-director-and-state-of-kerala-7795</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-chirayinkeezhu-service-co-operative-bank-limited-no-1155-and-oachira-service-co-operative-bank-ltd-no-1391-and-kulasekharapuram-service-cooperative-bank-ltd-no-q-218-and-vayankam-service-cooperative-bank-ltd-no-1438-and-vakkom-farmers-service-cooperative-bank-ltd-no-542-and-arackal-service-cooperative-bank-ltd-no-1858-and-vazhappally-service-cooperative-bank-ltd-no-k-108-and-kangazha-service-cooperative-bank-limited-no-1145-and-neendoor-service-cooperative-bank-limited-no-2641-and-ranni-cooperative-bank-limited-no-65-and-kottayam-district-cooperative-bank-limited-and-thiruvananthapuram-district-cooperative-bank-limited-and-kerala-state-cooperative-bank-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-kerala-region-and-income-tax-officer-ward-2-5-range-2-and-treasury-director-and-state-of-kerala-7795</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-chirayinkeezhu-service-co-operative-bank-limited-no-1155-and-oachira-service-co-operative-bank-ltd-no-1391-and-kulasekharapuram-service-cooperative-bank-ltd-no-q-218-and-vakkom-farmers-service-co-operative-bank-ltd-no-542-and-arackal-service-co-operative-bank-ltd-no-1858-and-vazhappally-service-co-operative-bank-ltd-no-k-108-and-kangazha-service-co-operative-bank-limited-no-1145-and-neendoor-service-co-operative-bank-limited-no-2641-and-ranni-co-operative-bank-limited-no-65-and-kottayam-district-co-operative-bank-ltd-and-kerala-state-co-operative-bank-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-kerala-region-and-income-tax-officer-ward-2-5-range-2-and-treasury-director-and-state-of-kerala-7795</loc>
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           <url>
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               <lastmod>2025-12-25T09:55:22.704Z</lastmod>
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           <url>
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               <lastmod>2025-12-25T09:30:24.995Z</lastmod>
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               <lastmod>2025-12-25T09:30:25.104Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/raman-kumar-and-sushil-kumar-pandey-and-krishna-rai-and-subash-chandra-jha-and-harendra-kumar-and-pramod-kumar-sah-and-nawal-kishore-debey-and-birendra-kumar-madhukar-and-ram-prakash-rai-and-binay-kumar-rai-and-ram-pravesh-mahto-and-mahendra-prasad-and-ranjit-kumar-pandit-and-prabha-kumari-and-dharmendra-kumar-and-vijay-kumar-no-1-and-suresh-kumar-singh-and-shyama-prasad-dey-and-md-inam-and-ajit-nath-kanth-and-arun-kumar-manoj-the-union-of-india-4589</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-nagaripuram-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-and-the-commissioner-of-income-tax-appeals-33182</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mcp-enterprises-guruvayur-road-puzhakkal-poonkunnam-thrissur-and-m-s-josco-gold-corporation-private-limited-and-p-t-davis-proprietor-m-s-maria-poultry-farm-and-p-t-johnson-proprietor-m-s-st-thomas-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-state-of-kerala-and-commercial-tax-officer-3rd-circle-department-of-commercial-taxes-thrissur-13673</loc>
               <lastmod>2025-12-25T09:55:22.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mcp-enterprises-guruvayur-road-puzhakkal-poonkunnam-thrissur-and-m-s-josco-gold-corporation-private-limited-and-p-t-davis-proprietor-m-s-maria-poultry-farm-and-p-t-johnson-proprietor-m-s-st-thomas-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-state-of-kerala-and-commercial-tax-officer-13673</loc>
               <lastmod>2025-12-25T09:55:22.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-mcp-enterprises-guruvayur-road-puzhakkal-poonkunnam-thrissur-and-m-s-josco-gold-corporation-private-limited-and-p-t-davis-proprietor-m-s-maria-poultry-farm-and-p-t-johnson-proprietor-m-s-st-thomas-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-and-p-t-benny-proprietor-m-s-best-poultry-farm-and-p-t-varghese-proprietor-m-s-anna-poultry-farm-and-p-t-joseph-proprietor-m-s-rose-poultry-farm-state-of-kerala-and-commercial-tax-officer-3rd-circle-department-of-commercial-taxes-thrissur-and-assistant-commissioner-kvat-special-circle-department-of-commercial-taxes-kottayam-and-intelligence-officer-ib-department-of-commercial-taxes-thrissur-and-deputy-commissioner-department-of-commercial-taxes-thrissur-and-chief-secretary-secretariat-thiruvananthapuram-13673</loc>
               <lastmod>2025-12-25T09:55:23.131Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-990-jpr-2017-14-m-s-k-k-construction-co-jhunjhunu-assistant-commissioner-of-income-tax-jhunjhunu</loc>
               <lastmod>2025-12-23T08:22:15.513Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-564-jpr-2018-14-shri-hans-raj-bagra-jaipur-deputy-commissioner-of-income-tax-circle-7-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.513Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-jpr-2017-14-acit-jaipur-tarun-goel-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.513Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-247-jpr-2017-14-pinkcity-reality-p-ltd-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.513Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-jpr-2017-14-neeraj-suwalka-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-987-jpr-2019-14-bhagwati-motiani-educational-society-ajmer-commissioner-of-income-tax-exemption-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-jpr-2019-24-income-tax-officer-ajmer-rajasthan-medicare-relief-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-jpr-2019-14-vedansh-jewels-p-ltd-jaipur-deputy-commissioner-of-income-tax-circle-6-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.517Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-jpr-2017-14-mangala-product-private-limited-jaipur-acit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-jpr-2019-14-shri-kailash-parashar-ajmer-income-tax-officer-ward-1-3-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-jpr-2019-14-income-tax-officer-ward-2-3-alwar-m-s-krish-home-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-153-jpr-2017-14-balkrishan-sharma-jaipur-ito-behror</loc>
               <lastmod>2025-12-23T08:22:15.514Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-jpr-2018-14-income-tax-officer-ward-2-1-alwar-shri-rakesh-kumar-saini-alwar</loc>
               <lastmod>2025-12-23T08:22:15.515Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4390-mum-2018-14-acit-19-3-mumbai-vinod-m-shah-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.858Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4122-mum-2018-14-ito-23-3-5-mumbai-vishal-vithal-kamat-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.858Z</lastmod>
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               <lastmod>2025-12-25T09:55:22.668Z</lastmod>
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               <lastmod>2025-10-08T06:09:59.424Z</lastmod>
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               <lastmod>2025-10-08T06:09:59.422Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-03-gty-2018-14-chandmall-sarawgi-charitable-trust-a-block-mahabir-market-h-b-road-fancy-bazar-guwahati-781001-guwahati-income-tax-officer-ward-2-3-exemptions-aayakar-bhawan-g-s-road-christain-basti-guwahati-781005-guwahati</loc>
               <lastmod>2025-10-08T06:09:59.422Z</lastmod>
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               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-224-kol-2019-24-sri-asish-kumar-ghosh-howrah-dcit-circle-1-1-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-kol-2018-14-pranavananda-agro-storage-pvt-ltd-jalpaiguri-ito-ward-1-3-jalpaiguri-jalpaiguri</loc>
               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2479-kol-2018-14-m-s-asiatic-oxygen-ltd-kolkata-acit-circle-4-1-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1076-kol-2019-14-jahangir-biri-factory-pvt-ltd-murshidabad-d-c-i-t-circle-42-murshidabad</loc>
               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-kol-2019-14-m-s-aic-iron-industries-pvt-ltd-kolkata-pr-cit-1-kolkata</loc>
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               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1119-kol-2019-14-perfect-accounting-amp-shared-services-private-limited-kolkata-i-t-o-ward-11-1-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.423Z</lastmod>
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               <lastmod>2025-12-25T09:55:23.834Z</lastmod>
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               <lastmod>2025-12-25T09:55:24.483Z</lastmod>
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               <lastmod>2025-12-25T10:00:21.555Z</lastmod>
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               <lastmod>2025-12-25T09:55:22.946Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3081-mum-2019-14-spirit-infrapower-and-multiventures-pvt-ltd-mumbai-pr-cit-8-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.858Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5888-mum-2018-14-asst-cit-21-3-mumbai-vinod-cookware-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5252-mum-2018-14-integrated-coreinfra-ltd-mumbai-acit-cir-14-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-959-mum-2012-14-acit-cc-22-mumbai-snejay-gems-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.389Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3439-mum-2017-14-mansukhlal-m-mehta-mumbai-asst-cit-19-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.389Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6481-mum-2017-14-trimble-solutions-corporation-mumbai-dcit-it-4-1-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.389Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-mum-2019-14-m-s-kathawala-realtors-llp-mumbai-dcit-a-6-4-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.389Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-336-mum-2018-24-anil-jagannath-tiwari-proprietor-m-s-anil-and-brothers-mumbai-income-tax-officer-ward-2-1-kalyan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2397-mum-2018-14-income-tax-officer-9-2-3-mumbai-shri-manish-p-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7426-mum-2017-14-dcit-3-3-2-mumbai-trend-electronics-ltd-mumbai</loc>
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               <lastmod>2025-12-25T09:55:22.977Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-805-kol-2019-14-m-s-eveready-industries-india-ltd-kolkata-pr-cit-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.386Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-kol-2019-14-bal-hanuman-commodities-pvt-ltd-kolkata-i-t-o-ward-5-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.386Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2413-kol-2019-14-subhlaxmi-nirman-pvt-ltd-new-delhi-i-t-o-ward-1-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-kol-2019-14-tradelink-carrying-pvt-ltd-kolkata-i-t-o-ward-4-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.386Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-kol-2019-14-shyamal-kumar-roy-durgapur-i-t-o-ward-1-1-durgapur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-715-kol-2019-14-dcit-cir-9-1-kol-kolkata-apeejay-shipping-limited-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-kol-2019-14-piyush-suppliers-p-ltd-kolkata-i-to-ward-2-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-mum-2019-14-varahi-diamonds-amp-finance-ltd-mumbai-pr-cit-8-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-724-rjt-2014-14-shri-solanki-amrutlal-rudabhai-rajkot-gujarat-the-dy-commr-of-income-tax-cir-2-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-hyd-2018-14-veena-industries-hyderabad-income-tax-officer-ward-11-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4749-del-2019-14-charbuja-marmo-india-pvt-ltd-delhi-pr-cit-2-new-delhi</loc>
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           <url>
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               <lastmod>2025-12-25T09:55:22.852Z</lastmod>
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