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               <loc>https://counselvise.com/direct-tax/judgements/ita-129-srt-2019-14-income-tax-officer-ward-8-vapi-surajben-b-desai-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3501-chny-2018-14-i-p-rings-ltd-kancheepuram-dcit-corp-cit-2-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4078-del-2018-14-late-sh-vikas-jhunjhunwala-ghaziabad-pr-cit-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-441-lkw-2017-14-dy-commissioner-of-income-tax-4-kanpur-sri-sanjay-gupta-kanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-mum-2018-14-vama-apparels-i-p-ltd-mumbai-dcit-cen-cir-42-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5365-mum-2012-14-dcit-rg-3-3-mumbai-trend-electronics-ltd-previously-known-as-videocon-communication-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2470-mum-2018-14-horizon-infrastructure-ltd-now-known-as-skil-infrastructure-limited-mumbai-dcit-cc-6-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-844-mum-2018-14-dcit-cc-6-3-mumbai-horizon-infrastructure-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-hyd-2017-14-b-m-land-developers-and-builders-hyderabad-income-tax-officer-ward-11-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-chandi-2016-14-m-s-iol-chemicals-and-pharmaceuticals-ltd-ludhiana-jcit-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6531-del-2016-14-m-s-linkedln-technology-information-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5783-mum-2017-14-deputy-commissioner-of-income-tax-central-circle-6-3-mumbai-m-s-marathon-fiscal-private-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5471-del-2016-14-m-s-b-l-foundry-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3062-mum-2018-14-jcit-osd-2-1-1-mumbai-bharat-petroleum-corporation-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2211-chny-2019-14-ito-ward-1-1-trichy-shri-natarajan-sekar-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-chny-2019-14-ito-ncw-10-5-chennai-smt-sathyanarayanan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1517-chny-2019-14-dcit-corporate-circle-5-2-chennai-pdr-investments-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-chny-2019-14-ito-ward-2-3-salem-1694-satyamangalam-paccs-ltd-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3584-mum-2018-14-m-s-bharat-enterprises-private-limited-mumbai-income-tax-officer-9-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-218-viz-2017-14-sri-kanyaka-parameswari-varthaka-sangam-ganapavaram-the-ito-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-79-viz-2019-23-sree-murali-mohana-boiled-amp-raw-rice-mill-private-limited-komaripalem-the-deputy-commissioner-of-income-tax-central-circle-1-rajahmundry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-610-viz-2018-14-income-tax-officer-exemptions-rajahmundry-agricultural-market-committee-undi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-454-coch-2019-14-the-secretary-kanmanam-service-co-op-bank-ltd-malappuram-the-jt-dit-i-amp-ci-kochi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2224-kol-2017-14-jis-transport-amp-traffic-training-institute-amp-management-society-kolkata-cit-e-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-222-ahd-2019-24-shri-harishkumar-c-madhu-ahmedabad-the-income-tax-officer-ward-10-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-30-pun-2019-23-keval-k-deore-nashik-deputy-commissioner-of-income-tax-circle-1-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-6-pun-2019-16-deputy-commissioner-of-income-tax-central-circle-2-aurangabad-m-s-bhagyalaxmi-rolling-mill-pvt-ltd-jalna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3529-chny-2018-14-tulip-valves-and-controls-chennai-acit-ncc-15-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4587-mum-2018-14-m-s-premsons-bazaar-mumbai-acit-19-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-352-mum-2019-24-dcit-5-2-2-mumbai-vodafone-india-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6572-mum-2018-14-devendra-r-goyal-huf-mumbai-income-tax-officer-33-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1383-mum-2013-14-narangs-international-hotels-p-ltd-mumbai-dcit-rg-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4496-mum-2018-14-dilip-metal-syndicate-mumbai-income-tax-officer-ward-19-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4227-mum-2018-14-raghavendra-p-joshi-prop-m-s-jupiter-engineering-works-mumbai-ito-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3971-mum-2018-14-income-tax-officer-17-3-4-mumbai-m-s-sunrise-developers-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6295-mum-2017-14-diamond-creations-mumbai-assistant-commission-of-income-tax-central-circle-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4496-mum-2017-14-deekay-iron-and-steel-private-limited-mumbai-income-tax-officer-ward-3-panvel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-285-mum-2018-23-reckon-trading-pvt-ltd-mumbai-ito-13-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6322-del-2014-14-at-amp-t-communication-services-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4999-del-2015-14-landbase-india-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-653-del-2011-14-landbase-india-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4560-del-2011-14-landbase-india-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-99-bang-2018-23-m-s-emulex-communications-pvt-ltd-bangalore-dcit-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3436-bang-2018-14-sri-thimmiah-mandepandra-kalappa-bangalore-the-assistant-commissioner-of-income-tax-circle-1-2-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3437-bang-2018-14-sri-thimmiah-mandepandra-kalappa-bangalore-the-assistant-commissioner-of-income-tax-circle-1-2-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3439-bang-2018-14-sri-thimmiah-mandepandra-kalappa-bangalore-the-assistant-commissioner-of-income-tax-circle-1-2-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-613-bang-2013-14-dcit-m-s-centillium-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-292-coch-2017-14-smt-jammela-s-kollam-the-dcit-kollam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-coch-2017-14-the-acit-cochin-m-s-nitta-gelatine-india-ltd-cochin</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-28-hyd-2017-23-krishnapatnam-port-company-ltd-hyderabad-asst-commissioner-of-income-tax-cent-circle-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-704-chny-2019-14-ito-exemptions-ward-1-chennai-society-for-social-education-and-research-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-393-pun-2015-14-deputy-commssioner-of-income-tax-pune-kumar-kondiba-shingare-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-226-pun-2017-14-emcure-pharmaceuticals-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-111-pun-2011-14-tetra-pak-india-private-ltd-pune-dy-cit-cir-7-pune-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-pun-2017-14-yeshwant-sahakari-sakhar-karkhana-ltd-pune-deputy-commissioner-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5584-mum-2011-14-eagle-home-appliances-p-ltd-pune-itio-wd-7-3-2</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7914-mum-2011-14-dcit-cir-3-3-mumbai-suparna-chemicals-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2387-kol-2017-14-chandimata-management-pvt-ltd-kolkata-acit-cc-3-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-120-gty-2017-14-assistant-commissioner-of-income-tax-circle-silchar-silchar-smt-sweta-jain-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-lkw-2019-14-income-tax-officer-2-3-kanpur-shri-rajiv-kumar-kanpur</loc>
               <lastmod>2025-04-19T16:00:54.685Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-lkw-2018-14-income-tax-officer-exemptions-lucknow-m-s-yogeshwar-rishikulbal-ved-vidya-peeth-lucknow</loc>
               <lastmod>2025-04-19T16:00:54.876Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-lkw-2018-14-deputy-commissioner-of-income-tax-6-kanpur-gagandeep-construction-company-private-limited-kanpur</loc>
               <lastmod>2025-04-19T16:00:54.943Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-lkw-2018-14-dy-commissioner-of-income-tax-ii-kanpur-shri-upendra-singh-kanpur</loc>
               <lastmod>2025-04-19T16:00:55.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-lkw-2018-14-deputy-commissioner-of-income-tax-range-5-lucknow-m-s-olumpus-glasses-private-limted-lucknow</loc>
               <lastmod>2025-04-19T16:00:55.690Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-55-lkw-2018-14-shri-vishvendu-gupta-kanpur-deputy-commissioner-of-income-tax-central-circle-2-kanpur</loc>
               <lastmod>2025-04-16T08:35:32.407Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-ahd-2017-23-shri-girish-prahladbhai-patel-ahmedabad-the-income-tax-officer-ward-2-2-2-ahmedabad</loc>
               <lastmod>2025-04-13T07:00:00.786Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1279-kol-2019-14-m-s-raghunath-exporters-kolkata-pcit-11-kolkata</loc>
               <lastmod>2025-04-14T19:56:09.622Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4281-del-2016-14-acit-new-delhi-m-s-international-cars-amp-motors-ltd-new-delhi</loc>
               <lastmod>2025-04-21T05:50:30.802Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2337-ahd-2017-14-city-manager-association-c-o-amc-west-zone-officer-ahmedabad-acit-cpc-banglore</loc>
               <lastmod>2025-04-15T12:00:43.953Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2132-pun-2017-14-deputy-commissioner-of-income-tax-circle-2-sangli-the-ugar-sugar-works-ltd-sangli</loc>
               <lastmod>2025-04-20T08:08:13.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1584-pun-2017-14-deputy-commissioner-of-income-tax-circle-7-pune-lalitkumar-kesarimal-jain-pune</loc>
               <lastmod>2025-04-20T08:08:13.721Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1616-pun-2017-14-deputy-commissioner-of-income-tax-circle-8-pune-santosh-krishnaji-gawade-pune</loc>
               <lastmod>2025-04-20T08:08:13.932Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1585-pun-2017-14-deputy-commissioner-of-income-tax-circle-6-pune-sahaan-infrastructure-india-p-ltd-pune</loc>
               <lastmod>2025-04-20T08:08:14.024Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1708-pun-2017-14-deputy-commissioner-of-income-tax-exemption-circle-pune-sadguru-narendra-maharaj-sansthan-ratnagiri</loc>
               <lastmod>2025-04-20T08:08:14.341Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-32-pun-2019-23-smt-archana-prashant-sangai-nashik-income-tax-officer-ward-2-3-nashik</loc>
               <lastmod>2025-04-20T08:08:14.625Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-58-pun-2019-16-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-sanghar-export-pune</loc>
               <lastmod>2025-04-20T08:01:16.796Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-pun-2019-16-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-sanghar-export-pune</loc>
               <lastmod>2025-04-20T08:01:16.849Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-850-pun-2019-14-income-tax-officer-ward-2-nandurbar-purshottam-sahkari-patpedhi-ltd-nadurbar</loc>
               <lastmod>2025-04-20T08:01:17.006Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-823-pun-2019-14-assistant-commissioner-of-income-tax-circle-2-pune-dashrath-kondiba-balwadkar-pune</loc>
               <lastmod>2025-04-20T08:01:17.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-pun-2018-14-income-tax-officer-ward-2-satara-chandrakant-rangnath-gaikwad-satara</loc>
               <lastmod>2025-04-20T08:01:23.517Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-pun-2017-14-income-tax-officer-pune-hanuman-sorte-l-h-of-late-smt-hausabai-babanrao-sorte-pune</loc>
               <lastmod>2025-04-20T08:01:21.107Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2470-pun-2016-14-income-tax-officer-exemptions-pune-credia-pune-metro-pune</loc>
               <lastmod>2025-04-20T08:01:21.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-pun-2016-14-deputy-commissioner-of-income-tax-pyc-hindu-gymkhana-pune</loc>
               <lastmod>2025-04-20T08:01:21.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-pun-2016-14-deputy-commissioner-of-income-tax-shri-deepak-champatrai-ajmera-osmanabad</loc>
               <lastmod>2025-04-20T08:01:21.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-pun-2015-14-deputy-commissioner-of-income-tax-pune-mahle-behr-india-ltd-pune</loc>
               <lastmod>2025-04-20T08:01:21.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-pun-2019-14-assistant-commissioner-of-income-tax-jalna-circle-jalna-shri-manohar-damaji-khalapure-jalna</loc>
               <lastmod>2025-04-20T08:01:22.867Z</lastmod>
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