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               <loc>https://counselvise.com/direct-tax/judgements/ita-403-nag-2014-14-m-s-consumer-packaging-services-pvt-ltd-nagpur-a-c-i-t-circle-2-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-nag-2018-14-dy-cit-central-circle-2-2-nagpur-shri-ramswarup-sarda-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2064-pun-2016-14-chopda-shetkari-sahakari-sakhar-karkhana-ltd-jalgaon-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2730-ahd-2017-14-sabic-innovative-plastics-india-pvt-ltd-vadodara-the-deputy-commissioner-of-income-tax-circle-2-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3587-del-2018-14-all-saints-school-bulandshahr-ito-e-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4254-del-2018-14-pankaj-arora-new-delhi-ito-ward-23-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-99-mum-2019-24-asst-cit-16-1-mumbai-star-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-396-lkw-2014-14-smt-anju-singh-lucknow-asstt-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-597-lkw-2018-14-m-s-new-basant-automobiles-company-kanpur-income-tax-officer-3-3-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-145-lkw-2018-14-shri-abdur-rashid-aligarh-deputy-commissioner-of-income-tax-circle-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-46-lkw-2018-24-assistant-commissioner-of-income-tax-range-v-lucknow-m-s-premier-car-sales-limited-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-433-kol-2017-14-special-steel-amp-wire-wings-kolkata-dcit-circle-36-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-pun-2011-14-loknete-balasaheb-desai-ssk-ltd-satara-asst-commissioner-of-income-tax-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-pun-2011-14-dr-baburao-bapuji-tabnpure-ssk-ltd-ahmednagar-dy-comm-of-income-tax-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3782-del-2013-14-dcit-new-delhi-m-s-sql-star-international-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4429-del-2016-14-acit-new-delhi-m-s-sanskar-homes-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-chandi-2018-14-sh-surinder-singh-mohali-ito-w-6-2-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-chandi-2018-14-the-patran-primary-co-op-agricultural-development-bank-ltd-patran-acit-circle-sangrur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1220-ahd-2016-14-gujarat-health-care-limited-in-liqn-ahmedabad-the-commissioner-of-income-tax-appeals-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-75-rjt-2014-14-ashok-baldev-kapoor-rajkot-gujarat-the-assistant-commissioner-of-income-tax-circle-5-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2371-chny-2018-14-dcit-exemptions-chennai-circle-chennai-sivananda-saraswathi-sevasthramam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2144-ahd-2017-14-the-asst-commissioner-of-income-tax-panchmahal-circle-godhra-m-s-panchmahal-dist-co-op-milk-products-union-ltd-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-kol-2018-14-rinki-agarwal-darjeeling-ito-ward-36-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-kol-2017-14-m-s-stewarts-amp-lloyds-of-india-ltd-kolkata-dcit-circle-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-kol-2018-14-m-s-nirav-kasat-benefit-trust-kolkata-ito-ward-43-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5036-del-2018-14-pap-chem-india-p-ltd-delhi-ito-ward-19-3-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-876-mum-2017-24-jalaj-j-sahai-mumbai-assistant-commissioner-of-income-tax-16-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-gurgaon-zte-telecom-india-pvt-ltd-gurgaon-ita-388-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-ran-2017-14-m-s-jharkhand-state-minerals-development-corporation-ltd-ranchi-dcit-cir-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-341-ran-2017-14-m-s-jharkhand-state-minerals-development-corporation-limited-ranchi-dcit-cir-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-mum-2017-14-rothshield-health-care-tpa-services-ltd-mumbai-ito-1-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-733-mum-2018-24-sumermal-pukhraj-shanklesha-kalyan-ito-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1480-mum-2017-14-dcit-cen-cir-7-3-mumbai-mahavir-buld-estate-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gopal-das-estates-housing-pvt-ltd-772-2005</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6932-mum-2017-14-dcit-cen-cir-3-3-mumbai-passionate-investment-management-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2606-del-2018-14-durgesh-autofin-pvt-ltd-bijnor-acit-circle-1-muzaffarnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4663-del-2016-14-m-s-m-g-electroics-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-716-del-2016-14-dcit-new-delhi-m-s-delhi-tourism-transportation-corporation-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2792-del-2015-14-dcit-new-delhi-m-s-delhi-tourism-transporation-corporation-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-932-pun-2016-14-sunil-chhagan-bhaybhang-nashik-principal-commissioner-of-income-tax-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1436-pun-2017-14-m-s-saptashringi-steel-rolling-mills-pvt-ltd-nashik-assistant-commissioner-of-income-tax-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-555-pun-2018-14-suresh-babanrao-jadhav-pune-income-tax-officer-ward-13-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-pun-2016-14-deputy-commissioner-of-income-tax-m-s-venky-apos-s-india-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2749-pun-2016-14-m-s-tirupati-sales-aurangabad-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-pun-2018-14-m-s-phadke-and-phadke-wine-shop-ahmednagar-income-tax-officer-ward-4-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-pun-2018-14-bhimrao-narayanrao-sawant-parbhani-income-tax-officer-ward-parbhani-parbhani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1759-pun-2018-14-maulee-milk-and-products-private-limited-ahmednagar-income-tax-officer-ward-2-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-478-pun-2012-14-kadir-usman-shaikh-lonavala-ito-cen-ii-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1229-pun-2018-14-illiyas-badsha-shaikh-sangli-income-tax-officer-ward-1-2-sangli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-pun-2018-14-illiyas-badsha-shaikh-sangli-income-tax-officer-ward-1-2-sangli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-942-kol-2018-14-m-s-abhik-tradelinks-private-limited-kolkata-ito-ward-6-4-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-kol-2013-14-d-c-i-t-cc-vii-kol-kolkata-m-s-pnr-holdings-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-del-2015-14-vodofone-south-limited-new-delhi-deputy-commissioner-of-income-tax-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6370-del-2017-14-sony-mobile-communications-india-pvt-ltd-new-delhi-addl-cit-special-range-8-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-chny-2018-14-dcit-exemptions-chennai-circle-chennai-sivananda-saraswathi-sevasthramam-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-26-chandi-2018-23-smt-jaswant-kaur-mohali-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7148-mum-2017-14-premier-nutraceutical-private-limited-mumbai-deputy-commissioner-of-income-tax-13-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6758-mum-2017-14-israr-monuddin-khan-palghar-deputy-commissioner-of-income-tax-circle-4-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3100-mum-2017-14-acit-4-3-1-mumbai-perfect-corporate-services-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6813-mum-2017-14-pankaj-anilkumar-pitale-thane-assistant-commissioner-of-income-tax-circle-3-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-826-mum-2018-14-m-s-rextone-finance-ltd-now-known-as-m-s-rextone-digital-ltd-mumbai-d-c-i-t-13-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-mum-2019-14-fazal-haque-mohammed-yunus-khan-mumbai-income-tax-officer-27-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4759-mum-2017-14-dcit-cir-13-1-2-mumbai-pioneer-embroidieries-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-kol-2018-14-aditya-saraf-huf-kolkata-ito-ward-50-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-kol-2018-14-sri-vikash-goel-kolkata-ito-ward-63-4-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-627-mum-2018-14-income-tax-officer-international-taxation-3-1-1-mumbai-ramesh-d-jatwani-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-chandi-2018-14-the-jyoti-co-operative-non-agriculture-thrift-and-credit-society-ltd-paonta-sahib-ito-nahan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-ahd-2015-14-shri-vidyasagar-b-singh-baroda-the-income-tax-officer-ward-2-6-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3965-del-2018-14-sahab-singh-noida-ito-ward-3-3-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-bang-2016-14-m-s-faurecia-automotive-seating-india-private-limited-pune-deputy-commissioner-of-income-tax-circle-9-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-pun-2019-14-radhakisan-balkrishna-bhangadia-pune-income-tax-officer-ward-8-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-401-pun-2015-14-m-s-devgiri-engineering-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-193-del-2019-14-qualcomm-india-pvt-ltd-new-delhi-addl-cit-special-range-7-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-jpr-2018-14-m-s-oriental-bank-of-commerce-jaipur-deputy-commissioner-of-income-tax-tds-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-64-jpr-2019-14-m-s-n-n-jewellers-jaipur-income-tax-officer-ward-2-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-43-del-2019-14-rekha-maheshwari-new-delhi-ito-ward-55-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-961-mum-2018-14-bhupendra-harilal-mehta-mumbai-assistant-commissioner-of-income-tax-circle-19-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-126-mum-2018-24-ashok-kumar-g-arnaiya-mumbai-income-tax-officer-19-2-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-chny-2018-14-dcit-corporate-circle-6-1-i-c-chennai-amaranarayana-reddy-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-exemptions-chandigarh-ujjagar-singh-aulakh-memorial-trust-ita-488-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-moi-engineering-ltd-director-general-of-income-tax-admin-5567-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mohd-naeem-ahmed-director-of-income-tax-and-ors-1112-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/alchem-international-pvt-ltd-deputy-commissioner-of-income-tax-ors-3905-2018-4793-2018-4795-2018-4796-2018-4829-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-rajesh-kumar-bhardwaj-income-tax-officer-ward-2-3-new-delhi-216-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-del-2013-14-acit-new-delhi-m-s-gahoi-buildwell-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4861-del-2015-14-ito-new-delhi-m-s-jai-gajanan-enterprises-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-696-bang-2017-14-karnataka-housing-board-bangalore-assistant-commissioner-of-income-tax-cpc-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-34-hyd-2016-23-dcit-central-circle-2-2-hyd-hyderabad-s-surendra-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2530-kol-2017-14-m-s-earnest-towers-private-limited-kolkata-acit-circle-2-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-kol-2013-14-d-c-i-t-cc-vii-kol-kolkata-m-s-shyam-stocks-amp-financiers-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-1-pun-2019-14-m-s-vaibhav-metals-pune-income-tax-officer-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-gty-2017-14-assistant-commissioner-of-income-tax-circle-jorhat-jorhat-m-s-mahakali-tea-company-pvt-ltd-golaghat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-978-pun-2015-14-darode-jog-amp-associates-pune-deputy-commissioner-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-99-pun-2019-14-sonal-n-medtia-pune-income-tax-officer-ward-5-3-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-ahd-2017-14-the-sahyog-co-op-credit-society-limited-dahod-the-ito-ward-1-dahod</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-ahd-2017-14-the-dy-commissioner-of-income-tax-circle-2-1-1-baroda-m-s-sun-pharmaceuticals-industries-limited-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-115-ahd-2014-16-shri-pravinbhai-ravjibhai-desai-nadiad-the-dy-cit-central-circle-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-rjt-2014-14-m-s-sarjan-construction-p-ltd-rajula-rajkot-gujarat-the-deputy-commissioner-of-income-tax-circle-2-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-916-mum-2018-14-deepak-shah-mumbai-assistant-commissioner-of-income-tax-25-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5845-mum-2014-14-klassic-constructions-p-ltd-mumbai-dcit-8-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-mum-2015-14-dcit-ltu-2-mumbai-tata-motors-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-mum-2019-14-fazal-haque-mohammed-yunus-khan-mumbai-income-tax-officer-27-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3881-mum-2017-14-pioneer-embroidieries-ltd-mumbai-dcit-cir-13-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1869-mum-2015-14-dcit-12-3-2-mumbai-marico-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-pun-2011-14-kopargaon-ssk-ltd-ahmednagar-dy-comm-of-income-tax-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-pun-2012-14-purna-s-s-k-ltd-hingoli-dcit-spl-range-2-aurangabad-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1420-pun-2011-14-loknete-balasaheb-desai-ssk-ltd-satara-asst-commissioner-of-income-tax-satara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-pun-2009-14-asstt-cit-cir-2-aurangabad-aurangabad-m-s-vaidyanath-sahakari-sakhar-karkhana-ltd-pangri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-553-pun-2011-14-jt-cit-cir-osd-cir-1-nashik-dhule-kadwa-sahakari-sakhar-karkhana-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-583-pun-2011-14-pd-dr-vithalrao-vikhe-patil-sah-sakhar-karkhana-ltd-ahmednagar-acit-osd-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-3-pun-2016-23-shree-someshwar-s-s-k-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-pun-2013-14-bhaurao-chavan-sahakari-sakhar-karkhana-ltd-nanded-asst-cit-circle-3-nanded</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-980-pun-2013-14-asst-cit-circle-1-aurangabad-vaidyanath-sant-eknath-sakhar-udhog-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-pun-2012-14-the-shrigonda-ssk-ltd-ahmednagar-dy-cit-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-847-pun-2012-14-dy-cit-cir-2-sangli-sangli-rajarambapu-patil-ssk-ltd-islampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5153-del-2014-14-m-s-rural-electrification-corporation-limited-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-658-lkw-2017-14-shree-hardoi-baba-roller-flour-mills-p-ltd-hardoi-income-tax-officer-3-3-hardoi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-131-pun-2018-14-smt-beena-shammi-chaudhari-pune-income-tax-officer-ward-6-4-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-03-coch-2019-24-m-s-the-nelliampathy-tea-amp-produce-co-ltd-kochi-the-acit-circle-1-alappuzha-alappuzha</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-747-mum-2018-14-m-s-simoni-gems-mumbai-deputy-commissioner-of-income-tax-central-circle-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1117-mum-2016-14-vinay-aggarwal-mumbai-ito-17-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-mum-2018-14-m-s-cooltech-enterprises-mumbai-income-tax-officer-ward-18-1-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-128-mum-2018-14-dcit-cent-cir-8-4-mumbai-bermaco-energy-ltd-navi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5207-del-2015-14-ito-new-delhi-m-s-accord-overseas-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2597-pun-2012-14-shree-adinath-ssk-ltd-solapur-acit-circle-1-solapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-del-2016-14-dcit-new-delhi-m-s-namedhi-hospital-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-163-chny-2017-23-h-noor-mohammed-chennai-deputy-commissioner-of-income-tax-corporate-circle-5-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6372-mum-2017-14-credit-suisse-ag-mumbai-dcit-it-2-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1854-pun-2016-14-lachhmandas-jethanand-advani-jalgaon-joint-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-5-pun-2019-14-m-s-vintage-enterprises-navi-mumbai-deputy-commissioner-of-income-tax-panvel-circle-panvel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-358-asr-2017-14-m-s-shiv-kumar-baigara-and-company-udhampur-income-tax-officer-udhampur-udhampur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-pun-2018-14-m-s-irranappa-nagnathappa-saraf-jalna-income-tax-officer-ward-3-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-29-pun-2019-14-eaton-technologies-private-limited-pune-deputy-commissioner-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-36-chny-2019-24-shankar-ramakrishnan-chennai-ito-non-corporate-ward-18-5-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-170-del-2016-14-acit-new-delhi-m-s-veekay-general-industries-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2137-del-2005-14-nokia-corporation-acit-circle-2-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-725-ahd-2015-14-navdurga-specific-family-trust-ahmedabad-the-acit-circle-6-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7569-del-2018-14-msd-pharmaceuticals-pvt-ltd-new-delhi-addl-cit-special-range-6-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-42-viz-2019-23-venkata-subrahmanya-ashok-raju-pinnamaraju-visakhapatnam-income-tax-officer-international-taxation-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-95-pun-2019-14-subhash-medtia-huf-pune-income-tax-officer-ward-5-3-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2815-ahd-2017-14-the-dcit-international-taxation-ahmedabad-black-pearl-services-limited-g-s-e-c-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2951-chny-2018-14-estra-enterprises-private-limited-chennai-acit-osd-corporate-range-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2874-chny-2018-14-dr-l-saravanan-chennai-ito-corporate-ward-1-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-mum-2016-14-dicitex-lifestyle-p-ltd-mumbai-addl-cit-rg-15-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-mum-2016-14-celio-future-fashion-p-ltd-mumbai-asst-cit-9-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6270-del-2015-14-tractebel-engineering-sa-delhi-dcit-international-taxation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4846-mum-2015-14-ito-9-1-4-mumbai-a-surti-developers-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5378-mum-2017-14-shilpi-mehra-mumbai-income-tax-officer-26-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5765-del-2014-14-ito-new-delhi-m-s-b2b-management-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-422-lkw-2014-14-mahesh-singh-patel-lucknow-asstt-commissioner-of-income-tax-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-lkw-2017-14-dy-commissioner-of-income-tax-exemption-lucknow-m-s-u-p-forest-corporation-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-887-del-2016-14-ms-himanshi-arora-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-ahd-2017-14-ito-ward-2-1-1-ahmedabad-m-s-eylex-films-pvt-ltd-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ran-2017-14-m-s-jharkhand-state-cricket-association-jamshedpur-dcit-exemption-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ran-2018-14-m-s-jharkhand-state-cricket-association-jamshedpur-dcit-exemption-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-157-ran-2017-14-m-s-jharkhand-state-cricket-association-jamshedpur-dcit-exemption-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-04-gty-2018-14-siksha-niketan-h-s-school-agartala-assistant-commissioner-of-income-tax-circle-agartala-agartala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-12-gty-2019-14-m-s-udaipur-bonded-ware-house-silchar-income-tax-officer-ward-tds-silchar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-14-gty-2018-14-m-s-hotel-centre-point-shillong-income-tax-officer-ward-1-amp-tps-shillong</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1007-pun-2013-14-dcit-circle-3-nanded-dr-babasaheb-ambedkar-co-op-sugar-factory-osmanabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1702-pun-2012-14-makai-sahakari-sakhar-karkhana-ltd-solapur-acit-solapur</loc>
               <lastmod>2025-04-20T07:08:20.235Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1289-pun-2011-14-dcit-cir-1-nashik-vasantrao-dada-patil-ssk-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-pun-2011-14-shri-dnyaneshwar-s-s-k-ltd-ahmednagar-dcit-ahmednagar-circle-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-pun-2015-14-assistant-commissioner-of-income-tax-shree-jagdamba-sahakari-sakhar-karkhana-ltd-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-641-pun-2015-14-kadwa-ssk-ltd-nashik-assistant-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-640-pun-2015-14-kadwa-ssk-ltd-nashik-assistant-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-pun-2014-14-agasti-s-s-k-ltd-ahmednagar-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-pun-2014-14-agasti-s-s-k-ltd-ahmednagar-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-868-pun-2014-14-sahaka-maharshi-bhausaheb-thorat-s-s-k-ltd-ahmednagar-assistant-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-850-pun-2014-14-dr-baburao-bapuji-tanpure-s-s-k-ltd-ahmednagar-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-852-pun-2014-14-dr-baburao-bapuji-tanpure-s-s-k-ltd-ahmednagar-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2609-pun-2012-14-sonhira-ssk-ltd-sangli-dcit-circle-1-sangli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-558-pun-2012-14-dy-cit-pune-pune-bhima-shankar-s-s-k-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-174-pun-2012-14-acit-cir-ii-aurangabad-aurangabad-jai-bhavani-ssk-ltd-beed</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-263-pun-2012-14-dnyneshwar-ssk-ltd-ahmednagar-dcit-cir-ahmednagar-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-pun-2011-14-dcit-cir-1-nashik-vasantrao-dada-patil-ssk-ltd-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-548-pun-2011-14-kadwa-ssk-ltd-nashik-asstt-cit-cir-1-nashik-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-444-pun-2017-14-iiyas-abdulsattar-shaikh-pune-deputy-commissioner-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-pun-2017-14-iiyas-abdulsattar-shaikh-pune-deputy-commissioner-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-26-pun-2019-14-babasaheb-dhondiba-bankar-ahmednagar-assistant-commissioner-of-income-tax-circle-ahmednagar-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-28-pun-2019-14-charuchandra-shridhar-shrotri-pune-assistant-commissioner-of-income-tax-circle-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-735-pun-2016-14-vaidyanath-sant-eknath-sakhar-udyog-beed-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-989-pun-2013-14-dy-cit-circle-3-nanded-shri-vithal-sahkari-sakhar-karkhana-ltd-osmanabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-985-pun-2013-14-asst-cit-circle-2-aurangabad-majalgaon-sahakari-sakhar-karkhana-ltd-beed</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-pun-2012-14-dy-cit-kolhapur-kumbhi-kasari-ssk-ltd-kolhapur</loc>
               <lastmod>2025-04-20T07:08:17.690Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1686-pun-2012-14-acit-nanded-m-s-shetkari-sahakari-sakhar-karkhana-ltd-latur</loc>
               <lastmod>2025-04-20T07:08:17.779Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2607-pun-2012-14-loknete-balasaheb-desai-ssk-ltd-satara-dcit-satara-circle-satara</loc>
               <lastmod>2025-04-20T07:01:19.764Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2139-pun-2012-14-dcit-circle-1-kolhapur-kumbhi-kasari-sahakari-sakhar-karkhana-ltd-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2591-pun-2012-14-dcit-ahmednagar-circle-ahmednagar-sahakar-maharshi-bhausaheb-thorat-ssk-ltd-ahmednagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-del-2015-14-dcit-new-delhi-m-s-vodafone-essar-digilink-ltd-new-delhi</loc>
               <lastmod>2025-04-21T04:29:22.877Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-del-2015-14-dcit-new-delhi-m-s-vodafone-south-ltd-new-delhi</loc>
               <lastmod>2025-04-21T04:29:22.915Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-del-2014-14-m-s-vodafone-south-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-21T04:29:23.190Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-ahd-2012-14-gujarat-state-electricity-corporation-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
               <lastmod>2025-04-12T18:49:06.877Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2404-kol-2016-14-m-s-palogix-infrastructure-pvt-ltd-kolkata-acit-circle-11-2-kol-kolkata</loc>
               <lastmod>2025-04-16T07:07:26.034Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-kol-2018-14-m-s-mas-realcon-pvt-ltd-kolkata-ito-ward-7-1-kolkata-kolkata</loc>
               <lastmod>2025-04-16T07:07:24.251Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-693-lkw-2018-14-rako-mercantile-traders-lucknow-deputy-commssioner-of-income-tax-range-4-lucknow</loc>
               <lastmod>2025-04-16T08:14:26.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-568-lkw-2018-14-shri-naresh-kumar-bansal-lucknow-income-tax-officer-2-2-lucknow</loc>
               <lastmod>2025-04-16T08:14:24.725Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-lkw-2018-14-cawnpore-cares-society-kanpur-assistant-commissioner-of-income-tax-ward-1-1-kanpur</loc>
               <lastmod>2025-04-16T08:14:23.549Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-lkw-2018-14-r-j-foundation-shahjahanpur-commissioner-of-income-tax-exemptions-lucknow</loc>
               <lastmod>2025-04-16T08:00:27.330Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1425-chandi-2018-14-asstt-commissioner-of-income-tax-c-4-1-chandigarh-m-s-sml-isuzu-limited-chandigarh</loc>
               <lastmod>2025-04-12T03:56:04.765Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1260-chandi-2018-14-ito-w-6-1-ludhiana-m-s-bronze-logistics-pvt-ltd-ludhiana</loc>
               <lastmod>2025-04-12T00:35:03.427Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-del-2016-14-smt-bandana-chadha-moradabad-dcit-new-delhi</loc>
               <lastmod>2025-04-21T21:36:43.954Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-ahd-2015-14-shri-atul-roshanlal-gupta-ahmedabad-the-income-tax-officer-ward-3-1-ahmedabad</loc>
               <lastmod>2025-04-14T02:14:02.115Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-kol-2017-14-dipak-kumar-dey-kolkata-cit-kol-9-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:21:02.302Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-kol-2018-14-f-harley-amp-co-pvt-ltd-kolkata-cit-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:21:08.779Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-kol-2018-14-ingwenya-mineral-operations-pvt-ltd-bengaluru-ito-ward-1-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:21:08.808Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-kol-2017-14-shri-sachin-kumar-singh-kolkata-ito-ward-48-3-kolkata-kolkata</loc>
               <lastmod>2025-04-14T12:28:05.109Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2680-ahd-2011-14-the-director-of-income-tax-exemption-ahmedabad-gujarat-cricket-association-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-163-coch-2018-14-m-s-mother-theresa-home-idukki-the-ito-exemption-kochi-kochi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-coch-2018-14-the-dcit-int-taxn-kochi-sri-benjamin-p-varkey-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-coch-2017-14-the-dcit-cochin-m-s-charter-bpo-solutions-p-ltd-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-392-viz-2018-14-tadi-vasudeva-rao-rajahmundry-income-tax-officer-ward-1-1-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-494-viz-2017-14-kotu-anasuya-late-visakhapatnam-dcit-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-449-viz-2016-14-the-acit-vijayawada-m-s-kcp-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-321-viz-2018-14-sri-veluri-madhukar-rajahmundry-assistant-commissioner-of-income-tax-circle-1-1-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-viz-2018-14-red-convent-students-1978-charitable-trust-kakinada-the-commissioner-of-income-tax-exemptions-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-496-viz-2017-14-dy-cit-visakhapatnam-kotu-sarath-kumar-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-hyd-2017-14-naresh-reddy-singireddy-rr-district-income-tax-officer-ward-15-4-hyderabaed</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-578-viz-2018-14-the-district-co-operative-central-bank-limited-eluru-the-assistant-commissioner-of-income-tax-circle-2-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-488-viz-2018-14-the-deputy-commissioner-of-income-tax-circle-4-1-visakhapatnam-sarita-synthetics-amp-industries-limited-srikakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-272-mum-2018-23-sandhu-builders-mumbai-acit-23-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-675-mum-2018-14-m-s-shree-vijaylaxmi-trading-corporation-mumbai-income-tax-officer-ward-17-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2742-mum-2016-14-the-hindustan-co-op-bank-ltd-mumbai-jt-cit-13-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-41-mum-2019-23-m-s-setu-securities-private-limited-mumbai-dcit-4-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3756-mum-2018-14-sumgo-engineering-pvt-ltd-mumbai-dcit-15-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-914-chny-2018-14-ito-ward-2-puducherry-saranya-agro-foods-p-ltd-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-30-chny-2012-14-shri-a-vijayakant-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6346-del-2015-14-cosmos-industries-ltd-ghaziabad-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-305-ahd-2015-14-the-dcit-circle-2-1-2-ahmedabad-m-s-jay-chemical-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2226-ahd-2016-14-m-s-jaylaxmi-land-developers-ahmedabad-the-income-tax-officer-ward-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.515Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/radha-govind-public-welfare-society-the-commissioner-of-income-tax-exemption-patna-and-the-deputy-commissioner-of-income-tax-exemption-circle-ranchi-and-the-commissioner-of-income-tax-appeals-1-ranchi-5576-of-2019</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-gopal-das-estates-housing-pvt-ltd-742-2009</loc>
               <lastmod>2025-12-25T09:45:21.389Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gopi-and-passa-ram-chander-passa-ram-chander-and-gopi-4091-2003-4758-2003</loc>
               <lastmod>2025-12-25T10:06:30.318Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2300-bang-2016-14-cisco-systems-capital-india-private-limited-bangalore-assistant-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1888-bang-2016-14-sri-a-r-pradeep-bangalore-income-tax-officer-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2307-bang-2018-14-m-s-texport-creation-bangalore-the-deputy-commissioner-of-income-tax-circle-6-2-1-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.824Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1082-bang-2018-14-sri-anil-h-lad-bellary-the-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.824Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-bang-2018-14-m-s-ideb-projects-pvt-ltd-bengaluru-income-tax-officer-ward-3-1-1-bengaluru</loc>
               <lastmod>2025-12-25T07:26:03.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-374-bang-2018-24-mr-b-kunhi-ahmed-mangalore-deputy-commissioner-of-income-tax-central-circle-mangalore</loc>
               <lastmod>2025-12-25T07:26:03.824Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-bang-2018-14-sri-bettaiah-shivalingaiah-bangalore-the-income-tax-officer-ward-3-2-1-bangalore</loc>
               <lastmod>2025-12-25T07:26:03.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2683-bang-2017-14-karnataka-judicial-officers-credit-co-operative-society-ltd-bengaluru-income-tax-officer-ward-5-2-3-bengaluru</loc>
               <lastmod>2025-12-25T07:26:03.824Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-156-ahd-2018-24-shri-ashwin-kantilal-rawal-ahmedabad-the-income-tax-officer-ward-9-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3668-del-2015-14-acit-e-ghaziabad-m-s-shree-bankey-bihari-educational-society-ghaziabad</loc>
               <lastmod>2026-01-09T09:47:59.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-del-2016-14-acit-new-delhi-m-s-living-media-india-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2394-del-2014-14-m-s-impulse-overseas-pvt-ltd-gurgaon-jcit-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5454-del-2011-14-dcit-new-delhi-m-s-impulse-international-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.728Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-pun-2016-14-shivratan-motilal-rathi-jalna-income-tax-officer</loc>
               <lastmod>2025-04-13T17:42:07.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1320-pun-2018-14-vinod-pahumal-ramchandani-solapur-income-tax-officer-ward-1-2-solapur</loc>
               <lastmod>2025-04-13T17:49:00.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-pun-2016-14-chhaganlal-shamlal-kirad-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-pun-2017-14-kailashchand-kanhiyalal-bhartiya-jalna-income-tax-officer-jalna</loc>
               <lastmod>2025-06-05T13:57:13.682Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2173-pun-2016-14-m-s-singh-cycle-amp-motor-co-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.682Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-pun-2018-14-shri-krishna-sawant-pune-income-tax-officer-ward-10-4-pune</loc>
               <lastmod>2025-04-13T04:49:07.949Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1472-pun-2015-14-m-s-hyundai-construction-equipment-india-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-13T14:42:02.754Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-pun-2016-14-venky-apos-s-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-06-05T13:57:13.682Z</lastmod>
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           <url>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1670-pun-2015-14-assistant-commissioner-of-income-tax-m-s-hyundai-construction-equipment-india-pvt-ltd-pune</loc>
               <lastmod>2025-04-13T14:42:03.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-pun-2018-14-shamimlmtiaz-hingora-jalna-income-tax-officer-ward-1-jalna</loc>
               <lastmod>2025-04-13T04:56:03.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1767-pun-2018-14-mr-dinkar-vitthal-sangale-ahmednagar-income-tax-officer-ward-4-ahmednagar</loc>
               <lastmod>2025-04-13T04:49:10.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-pun-2019-14-murtuza-inayathusein-bohari-dhule-income-tax-officer-ward-1-dhule</loc>
               <lastmod>2025-04-13T04:56:03.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-pun-2018-14-m-s-anandtara-properties-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-04-13T04:56:00.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1862-pun-2018-14-panvel-peoples-nagari-sahakari-patsanstha-maryadit-panvel-income-tax-officer-ward-5-panvel</loc>
               <lastmod>2025-04-13T04:56:00.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-pun-2018-14-sayali-engineering-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-10-pune</loc>
               <lastmod>2025-04-13T04:56:00.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-chandi-2018-14-sh-jeet-pal-singh-ambala-city-dcit-circle-ambala</loc>
               <lastmod>2025-07-10T11:51:01.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-129-chandi-2018-24-m-s-aarti-steels-limited-ludhiana-dcit-c-4-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.734Z</lastmod>
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