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               <loc>https://counselvise.com/direct-tax/judgements/ita-233-asr-2016-14-m-s-shree-shivam-rice-amp-gen-mills-jagraon-the-income-tax-officer-iv-jagraon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4473-mum-2017-14-income-tax-officer-9-1-4-mumbai-ava-metalics-private-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-82-chandi-2017-24-sat-parkash-singh-ludhiana-ito-w-5-4-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-bang-2019-14-m-s-ue-development-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-136-ahd-2013-23-lily-enclave-pvt-ltd-ahmedabad-the-dcit-cent-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-114-ahd-2020-24-amitaben-kanjibhai-patel-ahmedabad-the-income-tax-officer-ward-7-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-352-ahd-2019-16-shri-vineet-omprakash-rathi-vadodara-the-dcit-central-circle-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-878-ahd-2019-14-vidisha-kaivan-shah-ahmedabad-the-ito-ward-5-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-ahd-2019-14-m-s-monareeca-enterprise-vadodara-dcit-central-circle-1-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-ahd-2019-14-shri-sajjan-ramkaran-tiberwal-_huf-ahmedabad-the-ito-ward-3-3-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-ahd-2018-14-priyal-subodhkumar-agrawal-vadodara-ito-ward-3-1-3-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-ahd-2017-14-smt-seemaben-n-patel-ahmedabad-the-income-tax-officer-ward-2-2-5-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-218-ahd-2017-24-the-dy-cit-gnr-circle-gandhinagar-sardar-sarovar-narmada-nigam-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-178-rjt-2018-14-m-s-mital-copper-industries-shaper-veraval-taluka-kotda-sangani-dist-rajkot-the-ito-ward-1-1-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-13-rjt-2019-14-smt-mamtaben-sanjaykumar-makadiya-ahmedabad-the-dcit-central-circle-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-ahd-2019-14-hitendra-pooniwala-baroda-the-dcit-circle-4-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-417-rjt-2018-14-jyotshnaben-chandrakant-barot-jamnagar-the-income-tax-officer-ward-3-1-porbandar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-rjt-2018-16-smt-ashita-b-aghera-morbi-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-64-rjt-2018-16-shri-bharat-t-aghara-morbi-the-deputy-commissioner-of-income-tax-central-circle-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gopalakrishnan-nair-d-union-of-india-and-principal-controller-defence-accounts-pensions-and-records-officer-topkhana-abhilekh-nasik-road-camp-and-department-of-ex-servicemen-welfare-ministry-of-defence-government-of-india-1567-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kamal-chander-agarwal-and-anish-agarwal-union-of-india-rep-by-principal-secretary-ministry-of-corporate-affairs-and-registrar-of-companies-telangana-24373</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rohit-sethi-union-of-india-rep-by-its-secretary-ministry-of-corporate-affairs-and-the-registrar-office-of-registrar-of-companies-23612</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/govind-kumar-lnani-union-of-india-rep-by-its-secretary-ministry-of-corporate-affairs-and-the-registrar-office-of-registrar-of-companies-23900</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-sandeep-kalvakuntla-and-smt-manohari-kalvakuntla-union-of-india-and-the-registrar-of-companies-telangana-22714</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-satyanarayana-gogu-and-smt-gogu-sudha-rani-union-of-india-ministry-of-corporate-affairs-and-the-registrar-of-companies-telangana-22457</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/karumanchi-venkata-subba-rao-and-karumanchi-rama-kumari-the-union-of-india-rep-by-its-principal-secretary-ministry-of-corporate-affairs-and-the-registrar-office-of-the-registrar-of-companies-andhra-pradesh-telangana-22254</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/moidu-s-medicare-private-ltd-represented-by-dr-k-moidu-the-deputy-commissioner-of-income-tax-central-circle-2-kozhikode-and-the-income-tax-appellate-tribunal-cochin-branch-1418</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/varun-raj-and-valsala-raj-and-arun-raj-pillai-the-assistant-commissioner-of-income-tax-and-the-principal-commissioner-of-income-tax-central-17591</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kadannamanna-service-co-operative-bank-no-10561-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-4-and-the-income-tax-appellate-tribunal-26606</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/k-r-satyanarayana-the-commissioner-of-income-tax-and-the-additional-commissioner-of-income-tax-range-2-and-the-deputy-commissioner-of-income-tax-circle-2-1-192</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-sapna-gupta-income-tax-officer-haridwar-1064</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/pacific-projects-limited-asstt-cit-2080-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/brijbasi-education-and-welfare-society-principal-commissioner-of-income-tax-central-iii-new-delhi-154-2020-164-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-134-ahd-2017-24-the-ito-ward-1-3-3-surat-shri-mangaldas-narayanbhai-patel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-777-srt-2018-14-smt-sandhya-kantilal-koli-vapi-the-income-tax-officer-vapi-ward-8-vapi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6803-mum-2018-14-dcit-tds-2-3-mumbai-wockhardt-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-chny-2019-14-virudhunagar-district-co-operative-consumers-co-op-stores-ltd-virudhunagar-ito-ward-5-virudhunagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-mum-2020-14-m-s-jeewan-commodities-pvt-ltd-mumbai-pr-cit-4-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4984-mum-2016-14-rosy-blue-india-pvt-ltd-mumbai-dcit-cent-cir-46-now-dcit-cent-cir-8-3-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-216-mum-2019-14-piramal-foundation-for-education-leadership-mumbai-dcit-exemption-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nikhil-pulses-pvt-limited-union-of-india-and-director-general-of-foreign-trade-and-commissioner-of-customs-12283-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nikhil-pulses-pvt-limited-union-of-india-and-director-general-of-foreign-trade-and-commissioner-of-customs-12283-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mrs-rooshitha-bejan-singh-income-tax-department-o-o-the-principal-commissioner-of-income-tax-madurai-2-8950-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/h-m-constructions-the-assistant-commissioner-of-income-tax-circle-8-1-370-2015</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-alld-2018-14-district-mining-officer-district-magistrate-office-mines-division-allahabad-allahabad-joint-commissioner-of-income-tax-tds-allahabad-range-allahabad-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-182-alld-2018-14-district-mining-officer-district-magistrate-office-mines-division-allahabad-allahabad-joint-commissioner-of-income-tax-tds-allahabad-range-allahabad-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-76-alld-2018-14-shri-shiv-shankar-dixit-prop-fatehpur-it-officer-fatehpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-280-alld-2018-14-dhruv-chand-ambedkar-nagar-income-tax-officer-ambedkar-nagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-382-alld-2018-14-principal-maulana-azad-inter-college-siddharth-nagar-joint-cit-tds-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-355-alld-2018-14-uma-shanker-ailani-allahabad-acit-central-circle-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-148-alld-2018-14-uma-shanker-ailani-allahabad-acit-central-circle-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-alld-2018-14-uma-shanker-ailani-allahabad-acit-central-circle-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-alld-2018-14-krishna-singh-pratapgarh-i-t-officer-pratapgarh</loc>
               <lastmod>2025-12-23T08:22:15.538Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-472-ahd-2016-14-the-dcit-central-circle-1-3-ahmedabad-m-s-ganesh-plantation-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1477-ahd-2018-14-dwarkes-infrastructure-pvt-ltd-ahmedabad-dcit-circle-1-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-28-ahd-2020-24-the-acit-circle-2-2-1-ahmedabad-jas-infraspace-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-353-ahd-2019-24-the-dcit-sabarkanth-circle-sabarkantha-m-s-crystal-glaze-now-known-as-m-s-crystal-ceramic-industries-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-74-ahd-2020-24-m-s-vinayak-corporation-arvali-dcit-s-k-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2260-kol-2019-14-m-s-rungta-cements-pvt-ltd-kolkata-d-c-i-t-cc-3-1-kolkata</loc>
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               <lastmod>2025-12-25T11:30:23.336Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/nikhil-pulses-pvt-limited-union-of-india-and-director-general-of-foreign-trade-and-commissioner-of-customs-12283-2019</loc>
               <lastmod>2025-12-25T11:30:23.655Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4111-del-2015-14-ito-new-delhi-m-s-suresh-kumar-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.080Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7157-del-2019-14-red-pro-motors-private-limited-formely-known-as-red-pro-linkers-new-delhi-ito-ward-21-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6485-del-2017-14-ito-ward-2-2-new-delhi-alcoa-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.741Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4578-del-2017-14-montage-eneterprises-p-ltd-new-delhi-acit-central-circle-27-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.741Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-del-2017-14-m-s-concentrix-daksh-services-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.741Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3152-del-2018-14-rbj-infratech-p-ltd-new-delhi-ito-ward-20-3-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.081Z</lastmod>
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