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               <loc>https://counselvise.com/direct-tax/judgements/ita-536-jpr-2012-14-acit-jaipur-smt-sunita-agarwal-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-12-ahd-2013-23-the-people-apos-s-co-op-credit-society-ltd-deesa-the-acit-b-k-circle-patan</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5793-del-2011-14-m-s-marvel-crafts-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3833-del-2015-14-acit-new-delhi-m-s-varun-beverages-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-24-nag-2013-14-m-s-shriram-gram-vikas-shiksha-sanstha-nagpur-tax-recovery-officer-range-6-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-nag-2014-14-astt-commissioner-of-income-tax-cir-7-nagpur-m-s-unitech-power-transmission-pvt-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-262-nag-2014-14-ito-ward-7-2-nagpur-shri-rajendrakumar-satyanarayan-sharma-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1078-ahd-2017-14-shri-mahavirkumar-c-jain-ahmedabad-the-income-tax-officer-ward-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-del-2015-14-acit-faridabad-m-s-bceom-india-p-ltd-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-508-ahd-2017-14-m-s-eklavya-education-foundation-ahmedabad-the-deputy-commissioner-of-income-tax-exmpt-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2199-kol-2018-14-dcit-central-circle-2-1-kolkata-m-s-shalimar-pellet-feeds-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3361-chny-2018-14-dcit-chennai-ttk-health-care-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3378-chny-2018-14-ito-non-corporate-ward-1-5-chennai-cortex-enterprises-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3363-chny-2018-14-ito-chennai-v-r-global-energy-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-43-viz-2019-23-hari-prasad-bhararia-visakhapatnam-the-assistant-commissioner-of-income-tax-central-circle-1-visakhapatnam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ahd-2016-14-the-acit-circle-5-ahmedabad-m-s-nabros-pharma-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-nag-2012-14-sanjay-nagorao-paidlewar-nagpur-acit-central-circle-2-2-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-pun-2015-14-deputy-commissioner-of-income-tax-emptoris-technologies-india-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-2-nag-2010-14-akola-district-central-co-op-bank-limited-akola-assistant-commissioner-of-income-tax-akola-circle-akola-akola</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-36-nag-2010-14-canara-bank-circle-office-nagpur-income-tax-officer-ward-8-3-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-37-nag-2010-14-canara-bank-circle-office-nagpur-income-tax-officer-ward-8-3-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-27-nag-2010-14-state-bank-of-india-nagpur-income-tax-officer-tds-ward-2-1-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5046-del-2018-14-anand-gupta-delhi-ito-ward-39-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-chandi-2017-14-dilpreet-singh-mohali-ito-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-23-nag-2013-14-m-s-gigeo-construction-co-p-ltd-nagpur-acit-central-cir-1-3-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-387-nag-2014-14-income-tax-officer-ward-2-1-nagpur-m-s-novatech-software-pvt-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2013-chny-2017-14-verizon-communications-singapore-pte-ltd-chennai-dcit-international-taxation-1-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1342-pun-2015-14-deputy-commissioner-of-income-tax-john-deere-india-pvt-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2676-pun-2016-14-bhaskar-shrimant-lakhadive-latur-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-107-pun-2017-23-motikamal-agriculture-pvt-ltd-mumbai-assistant-commissioner-of-wealth-tax-central-circle-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-101-pun-2017-23-kaveri-developers-nashik-assistant-commissioner-of-wealth-tax-central-circle-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-72-pun-2017-23-nimantran-horticulture-private-limited-nashik-assistant-commissioner-of-wealth-tax-central-circle-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-62-pun-2017-23-shubhakamana-builders-private-limited-nashik-assistant-commissioner-of-wealth-tax-central-circle-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2063-bang-2018-14-saddiksha-public-charitable-trust-bengaluru-commissioner-of-income-tax-exemptions-bengaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-chandi-2018-14-acit-c-5-1-chandigarh-parvinder-singh-sahni-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3490-chny-2018-14-ubaidulla-educational-foundation-rajagiri-cit-exemptions-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-chny-2014-16-b-r-sarins-and-sons-huf-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-chny-2014-16-rakesh-sarin-and-sons-huf-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-mum-2018-14-krishnakumar-amp-co-mumbai-ito-wd-15-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-509-pun-2019-14-saidarshan-builders-kolhapur-deputy-commissioner-of-income-tax-circle-2-kolhapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-hyd-2017-14-janardhana-rao-kovelamudi-hyderabad-hyderabad-acit-cent-cir-5-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-del-2017-14-m-s-dwarka-impex-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6516-del-2015-14-m-s-tejasvi-investments-p-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-484-del-2015-14-m-s-bhavani-portfolio-pvt-ltd-new-delhi-acit-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2785-del-2008-14-ddit-circle-2-2-new-delhi-thales-e-transaction-cga-s-a-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-20-coch-2019-23-m-s-avanakuzhy-service-co-op-society-trivandrum-the-ito-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-16-coch-2019-23-m-s-postal-telecom-bsnl-employees-co-op-society-ltd-trivandrum-the-ito-wd-2-1-trivandrum</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-276-coch-2016-14-sri-pelexy-k-varghese-muvattupuzha-the-dcit-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-273-coch-2016-14-sri-pelexy-k-varghese-muvattupuzha-the-dcit-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-594-coch-2018-14-smt-asha-menon-asha-sunil-cochin-the-dcit-ernakulam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-379-coch-2017-14-the-acit-cen-circle-1-kozhikkode-kozhikkode-m-s-ardra-associates-thrissur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3430-chny-2018-14-chidambaram-pillai-charitable-and-edicational-trust-trichy-ito-exemptions-ward-trichy</loc>
               <lastmod>2025-07-10T12:20:44.233Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3050-chny-2018-14-acit-circle-1-vellore-rahamathulla-askar-vellore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-876-chny-2018-14-faurecia-emission-control-technoloiges-india-private-limited-chennai-dcit-corporate-circle-2-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-chny-2018-14-ito-non-corporate-ward-8-1-chennai-michael-johnbosco-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2700-chny-2018-14-dcit-central-circle-2-4-chennai-vaibhav-infrastructure-vellore</loc>
               <lastmod>2025-07-10T12:20:44.214Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1646-chny-2017-14-prakash-bhansidhar-hemdev-chennai-acit-non-corporate-circle-16-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2671-ahd-2017-14-shri-tejas-vinubhai-shah-ahmedabad-the-dcit-central-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3103-ahd-2015-14-m-s-s-k-finvest-ltd-nadiad-the-acit-kheda-circle-nadiad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-06-ran-2019-17-m-s-rajat-minerals-pvt-ltd-ranchi-dcit-c-c-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-732-jpr-2017-14-oriental-earthmovers-private-limited-jaipur-assistant-commissioner-circle-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-04-jpr-2019-24-zuberi-engineering-company-jaipur-dcit-circle-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-238-jpr-2019-14-shri-kumar-data-alwar-deputy-commissioner-of-income-tax-central-circle-alwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-186-ahd-2015-23-kintech-synergy-pvt-ltd-ahmedabad-the-dy-cit-osd-circle-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2969-del-2009-14-acit-new-delhi-m-s-ranbaxy-holding-company-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5995-del-2018-14-ashok-kumar-haryana-ito-ward-1-fatehabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5690-del-2018-14-bright-view-buildcon-llp-formerly-known-as-bright-view-buildcon-p-ltd-new-delhi-ito-ward-5-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5797-del-2018-14-ayush-aggarwal-delhi-ito-ward-46-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6060-del-2018-14-sushil-kumar-gupta-delhi-ito-ward-47-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-19-nag-2013-14-nagpur-nagrik-sahakari-bank-ltd-nagpur-acit-circle-4-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3452-chny-2018-14-sheela-devi-chennai-ito-ncw-6-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3095-del-2016-14-sh-satish-kumar-pawa-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-770-del-2015-14-sushila-lakhotia-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3947-del-2015-14-m-s-siddhi-vinayak-aromatics-pvt-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3948-del-2015-14-m-s-siddhi-vinayak-aromatics-pvt-ltd-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3096-del-2016-14-sh-swati-pawa-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4715-mum-2015-14-ito-it-4-1-1-mumbai-monish-kaan-tahilramani-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.273Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5342-mum-2012-14-acit-3-3-mumbai-shekhar-k-shah-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7370-mum-2016-14-tcpl-packaging-ltd-mumbai-dcit-8-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5550-mum-2016-14-vijay-enterprises-mumbai-dcit-30-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2848-mum-2018-14-valecha-badwani-sendhwa-tollways-limited-mumbai-principal-commissioner-of-income-tax-11-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-701-mum-2018-24-dcit-10-1-1-mumbai-kdd-india-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-975-mum-2018-14-income-tax-officer-2-2-3-mumbai-mathakia-investment-private-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6481-del-2018-14-anvar-noida-ito-ward-1-1-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6451-del-2018-14-kashi-ram-faridabad-ito-ward-1-4-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-161-mum-2017-24-si-group-india-ltd-navi-mumbai-deputy-commissioner-of-income-tax-ltu-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-mum-2018-14-tarachand-hirji-shah-mumbai-joint-commissioner-of-income-tax-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-mum-2018-14-bombay-mercantile-co-operative-bank-limited-mumbai-deputy-commissioner-of-income-tax-1-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3945-mum-2016-14-devisha-infrastructyure-p-ltd-mumbai-addl-cit-6-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6890-del-2018-14-puja-gupta-new-delhi-ito-ward-16-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7461-del-2018-14-amar-pal-ghaziabad-ito-ward-1-5-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7199-del-2018-14-rekha-singhania-delhi-ito-ward-53-5-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-893-del-2014-14-jindal-steel-amp-power-ltd-new-delhi-acit-hisar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6406-del-2018-14-beghraj-ghaziabad-ito-ward-1-5-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6409-del-2018-14-bssbuildcon-p-ltd-new-delhi-ito-ward-5-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-410-asr-2018-14-shri-ravinder-aggarwal-jammu-deputy-commissioner-of-income-tax-central-circle-jammu</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4022-del-2016-14-m-s-angad-developers-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3179-del-2016-14-m-s-national-buildings-construction-corporation-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-113-ran-2017-17-shri-sunil-kumar-sawa-prop-universal-hi-tech-jamshedpur-ito-ward-3-4-jamshedpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-ran-2017-17-shri-anil-kumar-pandey-daltonganj-ito-ward-3-4-daltonganj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ran-2016-17-dr-r-n-mahto-ranchi-ito-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ran-2017-17-m-s-sunil-kumar-bariar-ranchi-dcit-circle-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-ran-2017-17-sri-bishnu-chand-choudhary-jamshedpur-ito-ward-1-3-jamshedpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-186-ran-2016-17-dcit-central-circle-1-ranchi-m-usha-martin-ltd-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-ran-2016-17-shri-sanjeev-sablok-jamshedpur-ito-ward-1-4-jamshedpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-ran-2016-17-dcit-central-circle-1-ranchi-m-s-usha-martin-ltd-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-107-ran-2017-17-m-s-anant-metals-pvt-ltd-ranchi-dcit-cent-circle-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-188-ran-2016-17-dcit-circle-1-m-s-central-coal-fields-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ran-2015-17-azhar-ali-new-delhi-ito-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-bang-2017-14-assistant-commissioner-of-income-tax-central-circle-2-2-bangalore-m-s-gmr-kamalnga-energy-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-bang-2017-14-gmr-kamalanga-energy-limited-bangalore-dy-commissioner-of-income-tax-central-circle-2-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-bang-2018-14-jurimatrix-services-india-pvt-ltd-bengaluru-assistant-commissioner-of-income-tax-circle-4-1-1-bangaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-477-bang-2014-14-sri-r-krishna-mysore-acit-mysore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-412-bang-2012-14-dcit-bangalore-sri-k-r-venkatesh-gowda-s-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-337-bang-2012-14-m-s-k-r-venkatesh-gowda-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-340-bang-2012-14-m-s-k-r-venkatesh-gowda-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-157-bang-2014-14-shri-vivekanand-d-c-i-t-central-circle-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ittpa-2727-bang-2018-17-m-s-sura-leathers-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-6-1-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-bang-2017-14-world-courier-india-pvt-ltd-bangalore-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-bang-2018-14-bu-india-private-limited-mumbai-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1491-bang-2018-14-bu-india-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-312-mum-2017-14-venus-exports-mumbai-dcit-13-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-252-ran-2017-17-m-s-ajay-engicon-pvt-ltd-ranchi-dcit-cir-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-chandi-2018-14-m-s-vardhman-special-steels-ltd-ludhiana-dcit-c-1-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-809-chandi-2016-14-m-s-munshi-ram-walaiti-ram-chandigarh-dcit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-935-chandi-2018-14-sh-vishal-singal-ludhiana-dcit-cc-1-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-chandi-2018-14-the-dy-commissioner-of-income-tax-c-1-e-chandigarh-m-s-jalandhar-improvement-trust-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-62-chandi-2019-24-m-s-vardhman-industries-solan-income-tac-officer-baddi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-192-chandi-2018-24-m-s-micro-turners-chandigarh-acit-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-ahd-2017-14-the-dcit-circle-1-1-1-ahmedabad-amjay-medi-max-india-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2589-ahd-2017-14-m-s-gujarat-cricket-association-ahmedabad-the-dy-cit-exemptions-circle-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-622-ahd-2011-16-the-dcit-central-circle-1-baroda-shri-tanmay-surendra-patel-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-46-rjt-2017-14-lodhia-hasmukh-shantibhai-huf-rajkot-gujarat-the-income-tax-officer-ward-2-1-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-chny-2017-14-dcit-corporate-circle-2-1-chennai-eco-protection-engineers-pvt-ltd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-chny-2018-14-acit-central-circle-3-1-chennai-estate-of-late-mani-shanmugham-rep-by-his-wife-and-legal-heir-smt-saraswathi-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-656-chny-2018-14-m-s-dharani-credit-and-finance-pvt-ltd-chennai-dcit-osd-corporate-range-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-83-jpr-2018-15-shri-veer-singh-yadav-alwar-income-tax-officer-bhiwadi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4098-del-2018-14-hotel-doons-castle-dehradun-ito-ward-1-3-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3772-del-2015-14-dcit-new-delhi-m-s-ozone-pharmaceuticals-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7620-mum-2016-14-dcit-cen-cir-8-4-mumbai-savita-oil-technologies-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6980-mum-2016-14-asst-cit-6-2-2-mumbai-essar-house-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-363-mum-2018-23-m-s-savani-heritage-conservation-private-limited-formely-known-as-savani-construction-co-p-ltd-mumbai-dcit-range-15-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6959-mum-2017-14-sanmit-infra-limited-mumbai-assistant-commissioner-of-income-tax-circle-13-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6626-mum-2017-14-smt-nandini-srinivasan-shridhar-mumbai-acit-circle-3-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5508-mum-2017-14-income-tax-officer-it-2-1-1-mumbai-shri-neville-jimmy-daruwalla-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1398-del-2016-14-m-s-s-net-freight-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-562-chandi-2017-14-rajinsh-garg-ludhiana-asstt-commisssioner-of-income-tax-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-565-chandi-2017-14-m-s-nirman-fincap-ltd-ludhiana-deputy-commissioner-of-income-tax-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-73-ahd-2016-14-the-ito-ward-1-1-2-ahmedabad-balaji-electrical-insulators-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-nag-2010-14-shri-chandanmal-sutar-nagpur-income-tax-officer-ward-8-2-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-189-nag-2012-14-income-tax-officer-ward-1-chandrapur-agriculture-produce-market-committee-chandrapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-nag-2010-14-nandlal-h-tahiliani-nagpur-income-tax-officer-ward-8-2-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-nag-2009-14-assistant-commissioner-of-income-tax-amravati-circle-amaravati-dr-shri-datta-fertilizers-and-chemicals-private-limited-amaravati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-19-asr-2015-15-m-s-jyoti-ltd-srinagar-the-asstt-commissioner-of-wealth-tax-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1982-kol-2018-14-bangiya-nimbark-ashram-howrah-ito-ward-46-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-345-kol-2016-14-bhagwati-gases-ltd-kolkata-dcit-cir-8-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2410-kol-2018-14-sunil-kumar-shaw-hooghly-ito-ward-24-3-hooghly</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1768-kol-2018-14-m-s-r-s-software-india-limited-kolkata-acit-circle-2-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-kol-2018-14-remix-vanijya-private-limited-kolkata-ito-ward-7-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2099-kol-2018-14-ito-ward-3-3-kolkata-m-s-suvarna-commercial-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-882-kol-2018-14-m-s-jai-raj-ispat-ltd-kolkata-dcit-circle-3-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-159-kol-2018-24-west-bengal-transport-corporation-ltd-formerly-the-calcutta-tramways-company-1978-ltd-kolkata-principal-cit-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-146-kol-2018-24-m-s-russell-credit-limited-kolkata-d-c-i-t-circle-8-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-kol-2016-14-ranee-agency-kolkata-ito-wd-55-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-898-kol-2017-14-dcit-cir-1-1-kolkata-kolkata-m-s-kilburn-engineering-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-14-ran-2019-17-m-s-k-d-s-contractors-pvt-ltd-ranchi-dcit-c-c-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-11-ran-2019-17-m-s-rajat-minerals-pvt-ltd-ranchi-dcit-c-c-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-30-ran-2019-17-sri-kamal-deo-sharma-ranchi-dcit-c-c-1-ranchi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-472-mum-2018-24-prathmaesh-dream-properties-private-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-1-thane</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6086-mum-2017-14-mr-mahesh-c-pithawalla-mumbai-assistant-commissioner-of-income-tax-21-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5310-mum-2017-14-prashant-jayantilal-patel-mumbai-dcit-4-2-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-mum-2017-14-ito-3-3-3-mumbai-thebroma-foods-p-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6288-mum-2017-14-asst-cit-11-3-2-mumbai-yash-jewellery-p-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6930-mum-2017-14-dcit-cen-cir-3-3-mumbai-sharekhan-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6884-mum-2017-14-deputy-commissioner-of-income-tax-central-circle-6-4-mumbai-satyapal-jaikumar-jain-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7405-mum-2016-14-dcit-it-3-3-2-mumbai-bhatia-pushpa-khimji-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6116-mum-2017-14-income-tax-officer-21-3-2-mumbai-saloni-ramanik-maru-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6427-mum-2017-14-asst-cit-15-1-2-mumbai-galaxy-surfactants-ltd-navi-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3283-ahd-2016-14-baroda-dist-co-op-milk-producers-union-ltd-baroda-the-dy-commissioner-of-income-tax-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-2016-14-m-s-fag-bearings-india-ltd-baroda-the-acit-circle-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-788-ahd-2015-14-deep-industries-ltd-ahmedabad-dy-commissioner-of-income-tax-osd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-ahd-2013-14-the-acit-circle-2-2-baroda-smt-rekha-aresh-prajapati-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-ahd-2011-14-m-s-fag-bearings-india-ltd-baroda-the-cit-i-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-ahd-2017-14-shri-pravinbhai-gordhanbhai-patel-kalol-the-dcit-central-cir-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2372-ahd-2018-14-shri-hemant-manubhai-patel-vadodara-the-dcit-internatioal-taxation-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-ahd-2017-14-vastupal-bearing-races-ltd-ahmedabad-ito-ward-4-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-ahd-2017-14-nayab-international-vadodara-the-asstt-commissioner-of-income-tax-circle-1-3-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-mohanlal-asawa-brothers-rep-by-sri-mohanlal-asawa-the-asst-commissioner-of-income-tax-circle-i-and-the-commissioner-of-income-tax-100059-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-jpr-2019-15-m-s-joy-bajaj-jaipur-assistant-commissioner-of-income-tax-ward-4-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-jpr-2018-15-shri-rajendra-agrawal-kota-deputy-commissioner-of-income-tax-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1373-jpr-2018-15-smt-jyoti-agarwal-kota-deputy-commissioner-of-income-tax-central-circle-kota</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-539-jpr-2017-15-income-tax-officer-ward-1-beawar-ward-1-beawar-m-s-manirtanam-gems-pvt-ltd-chhajer-sadan-near-chiman-singh-lodha-school-out-side-nehru-gate-beawar-beawar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-jpr-2018-15-shri-ajay-agarwal-kota-deputy-commissioner-of-income-tax-kota</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-12-jpr-2019-15-shri-govind-swaroop-garg-ajmer-income-tax-officer-ward-1-2-ajmer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sa-19-jpr-2019-15-ms-fozia-khan-jaipur-income-tax-officer-ward-6-3-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1430-jpr-2018-15-deputy-commissioner-of-income-tax-central-circle-kota-smt-jyoti-agarwal-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1376-jpr-2018-15-shri-vasudev-agrawal-kota-deputy-commissioner-of-income-tax-kota</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-97-jpr-2018-15-narendra-kumar-chaturvedi-hindaun-city-ito-sawai-madhopur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1134-jpr-2018-15-deputy-commissioner-of-income-tax-central-circle-ajmer-m-s-shri-rajlaxmi-denim-bhilwara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-782-bang-2015-14-dcit-bangalore-m-s-webex-communications-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-bang-2018-14-shah-khadri-syed-safffiulla-sakhaff-channapatna-the-assistant-commissioner-of-income-tax-circle-3-2-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-bang-2017-14-sri-sathyanarayana-vaikunta-ashrama-bengaluru-income-tax-officer-exemptions-ward-3-bengaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-755-del-2019-14-ge-jenbacher-gmbh-amp-co-ohg-gurgaon-acit-international-taxation-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.633Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2625-del-2008-14-thales-transportation-systems-sa-new-delhi-adit-circle-2-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.633Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/dalmia-power-limited-and-dalmia-cement-bharat-limited-assistant-commissioner-of-income-tax-circle-1-trichy-25314-25315-25317-25318</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/brite-rubber-processor-pvt-ltd-the-union-of-india-and-the-state-of-tripura-and-the-north-eastern-development-finance-corporation-ltd-224</loc>
               <lastmod>2025-12-25T10:25:17.161Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-442-chandi-2017-14-ito-ludhiana-m-s-jrb-strips-private-limited-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.728Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-259-chandi-2018-14-m-s-nirman-fincap-pvt-ltd-ludhiana-acit-c-vii-ludhiana</loc>
               <lastmod>2025-07-10T11:51:01.728Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sa-8-nag-2013-14-smt-sangeetadevi-rajlumar-tated-nagpur-acit-circle-6-nagpur</loc>
               <lastmod>2025-04-20T01:57:08.131Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-nag-2012-14-shri-shaishir-s-diote-nagpur-astt-commissioner-of-income-tax-central-circle-2-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-nag-2010-14-solar-capitals-limited-nagpur-asstt-comm-of-income-tax-circle-4-nagpur</loc>
               <lastmod>2025-04-15T11:42:24.346Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-322-pun-2014-14-sunil-haripant-pophale-nashik-joint-commissioner-of-inocme-tax</loc>
               <lastmod>2025-04-14T15:28:09.881Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-447-pun-2014-14-assistant-commissioner-of-income-tax-smt-sunita-ajay-ramnathkar-mumbai</loc>
               <lastmod>2025-04-14T15:28:09.934Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-pun-2014-14-assistant-commissioner-of-income-tax-sunil-haripant-pophale-nashik</loc>
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