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               <loc>https://counselvise.com/direct-tax/judgements/experion-developers-pvt-ltd-and-experion-hospitality-pvt-ltd-assistant-commissioner-of-income-tax-ors-11302-2019-11303-2019</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enanalloor-service-co-operative-bank-limited-no-1147-and-kanmanam-service-co-operative-bank-limited-no-10555-and-uzhava-service-co-operative-bank-limited-no-305-and-manakkad-service-co-operative-bank-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-ltd-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-cheranallur-service-co-operative-bank-limited-no-62-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-kunnukara-service-co-operative-bank-limited-no-827-and-thiruvankulam-service-co-operative-bank-limited-no-1812-and-kakkad-service-co-operative-bank-limited-no-1812-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-kochi-service-co-operative-bank-limited-no-1812-and-kottayam-service-co-operative-bank-limited-no-1812-and-alangad-service-co-operative-bank-limited-no-e-661-and-kakkad-service-co-operative-bank-limited-no-1812-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kottayam-service-co-operative-bank-limited-no-1812-and-alangad-service-co-operative-bank-limited-no-e-661-and-kakkad-service-co-operative-bank-limited-no-1812-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kottayam-service-co-operative-bank-limited-no-1812-and-alangad-service-co-operative-bank-limited-no-e-661-and-kakkad-service-co-operative-bank-limited-no-1812-and-cherthala-service-co-operative-bank-limited-no-1812-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enanalloor-service-co-operative-bank-limited-no-1147-and-kanmanam-service-co-operative-bank-limited-no-10555-and-uzhuva-service-co-operative-bank-limited-no-305-and-manakkad-service-co-operative-bank-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-ltd-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-cherthala-service-co-operative-bank-limited-no-1812-and-kakkaraparamba-service-co-operative-bank-limited-no-1812-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-thycattussery-service-co-operative-bank-limited-no-275-and-neendoor-service-co-operative-bank-limited-no-2641-and-poonithara-service-co-operative-bank-limited-e-840-and-kakkaraparamba-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-bank-limited-no-4009-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-kunnukara-service-co-operative-bank-limited-no-827-and-edathala-service-co-operative-bank-limited-no-f-1456-and-palakkuzha-service-co-operative-bank-limited-no-e-81-and-mekkadam-p-u-service-co-operative-bank-limited-no-4073-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-cherthala-service-co-operative-bank-limited-no-1812-and-vettakkal-service-co-operative-bank-limited-no-1812-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-karikode-service-co-operative-bank-limited-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-kanmanam-service-co-operative-bank-limited-no-10555-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
               <lastmod>2025-09-18T07:04:22.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enanalloor-service-co-operative-bank-limited-no-1147-and-kanmanam-service-co-operative-bank-limited-no-10555-and-uzhuva-service-co-operative-bank-limited-no-305-and-manakkad-service-co-operative-bank-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-ltd-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-thycattussery-service-co-operative-bank-limited-no-275-and-neendoor-service-co-operative-bank-limited-no-2641-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-kakkaraparamba-service-co-operative-bank-limited-no-163-and-cheranallur-service-co-operative-bank-limited-no-62-and-kunnukara-service-co-operative-bank-limited-no-827-and-chavakkad-service-co-operative-bank-limited-no-f-9991-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-kochi-service-co-operative-bank-limited-no-1812-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
               <lastmod>2025-09-18T07:04:22.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/akay-flavours-and-aromatics-p-ltd-the-deputy-commissioner-of-income-tax-dcit-corporate-cir-1-1-and-the-commissioner-of-income-tax-appeals-4533</loc>
               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-co-operative-bank-ltd-district-office-thrissur-the-commissioner-of-income-tax-appeals-thrissur-and-the-deputy-commissioner-of-income-tax-circle-2-1-range-2-thrissur-and-state-bank-of-india-main-branch-thrissur-5533</loc>
               <lastmod>2025-09-18T07:04:22.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anand-kumar-union-of-india-through-i-a-c-income-tax-assessment-meerut-4715-2020</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enanalloor-service-co-operative-bank-limited-no-1147-and-kanmanam-service-co-operative-bank-limited-no-10555-and-uzhuva-service-co-operative-bank-limited-no-305-and-manakkad-service-co-operative-bank-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-ltd-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-thycattussery-service-co-operative-bank-limited-no-275-and-neendoor-service-co-operative-bank-limited-no-2641-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-kakkaraparamba-service-co-operative-bank-limited-no-1812-and-cherthala-service-co-operative-bank-limited-no-1812-and-kottayam-service-co-operative-bank-limited-no-1812-and-alangad-service-co-operative-bank-limited-no-e-661-and-chavakkad-service-co-operative-bank-limited-no-f-9991-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-kunnukara-service-co-operative-bank-limited-no-827-and-edathala-service-co-operative-bank-limited-no-f-1456-and-karikode-service-co-operative-bank-limited-no-4009-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-vettakkal-service-co-operative-bank-limited-no-1812-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-manakkad-service-co-operative-bank-limited-no-1796-and-uzhuva-service-co-operative-bank-limited-no-305-and-kanmanam-service-co-operative-bank-limited-no-10555-and-enanalloor-service-co-operative-bank-limited-no-1147-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
               <lastmod>2025-09-18T07:04:22.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enanalloor-service-co-operative-bank-limited-no-1147-and-kanmanam-service-co-operative-bank-limited-no-10555-and-uzhuva-service-co-operative-bank-limited-no-305-and-manakkad-service-co-operative-bank-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-ltd-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-thycattussery-service-co-operative-bank-limited-no-275-and-neendoor-service-co-operative-bank-limited-no-2641-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-and-cherthala-service-co-operative-bank-limited-no-1812-and-kochi-service-co-operative-bank-limited-no-1812-and-kakkarakkunnu-service-co-operative-bank-limited-no-163-and-udumbannoor-service-co-operative-bank-limited-no-e-93-and-cheranallur-service-co-operative-bank-limited-no-62-and-kochi-service-co-operative-bank-limited-no-1812-and-kunnukara-service-co-operative-bank-limited-no-827-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-mullassery-service-co-operative-bank-limited-no-r-280-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
               <lastmod>2025-09-18T07:04:22.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/lakshmi-venkatesh-credit-co-operative-society-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-2-3313</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shirva-sahakari-vyavasayika-sangha-niyamitha-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-3-3297</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/wipro-ge-healthcare-pvt-ltd-deputy-commissioner-of-income-tax-circle-7-1-2-bengaluru-and-government-of-india-ministry-of-finance-income-tax-department-1189</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udupi-taluk-protestant-christian-credit-co-operative-society-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-2-3409</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/belle-vyavasaya-seva-sahakari-sangha-niyamitha-moodubelle-udupi-taluk-udupi-district-576-120-commissioner-of-income-tax-appeals-aayakar-bhavan-c-r-building-n-g-road-attavara-mangaluru-575-001-and-income-tax-officer-ward-2-aayakar-bhavan-adi-udupi-malpe-road-udupi-576-103-2704</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/beejady-fishermen-co-operative-society-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-2-2864-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/innanje-co-operative-agricultural-society-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-3-2819</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodavoor-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-u2013-3-2817</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/canbank-financial-services-ltd-chief-commissioner-of-income-tax-5854</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/k-v-nagaraj-s-o-k-gopal-setty-and-k-n-nandini-w-o-k-v-nagaraj-the-union-of-india-by-its-deputy-commissioner-income-tax-central-circle-2-1-and-the-tax-recovery-officer-attached-to-the-deputy-commissioner-of-income-tax-central-range-ii-and-the-deputy-commissioner-district-magistrate-government-of-karnataka-ballari-district-and-the-thasildhar-taluka-magistrate-hospet-taluk-ballari-district-and-the-general-manager-lakshmi-vilas-bank-ltd-head-office-and-the-general-manager-regional-office-lakshmi-vilas-bank-ltd-and-the-senior-manager-lakshmi-vilas-bank-ltd-102739-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1451-mum-2012-14-addl-cit-range-10-2-mumbai-wns-global-services-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-308-mum-2019-24-income-tax-officer-20-1-5-mumbai-habibullah-m-h-mullajiwala-prop-m-s-lucky-supply-agency-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7394-mum-2019-14-smt-suryakala-p-shah-mumbai-acit-25-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6567-mum-2017-14-satish-saraf-mumbai-deputy-commissioner-central-circle-4-3-central-range-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5918-del-2016-14-sub-divisional-office-civil-panipat-panipat-ito-tds-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-485-chandi-2017-14-m-s-oak-valley-residency-dalhousie-ito-banikhet</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-232-jpr-2015-14-hanwat-singh-huf-jaipur-ito-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-jpr-2018-14-shri-chandra-prakash-jaipur-income-tax-officer-ward-7-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-434-jpr-2018-14-morani-motoras-private-limited-jaipur-assistant-commissioner-of-income-tax-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-133-jpr-2019-14-m-s-united-infocom-jaipur-income-tax-officer-ward-5-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-jpr-2019-14-den-sky-media-network-pvt-ltd-jaipur-ito-ward-2-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-61-jpr-2019-24-shri-ram-sharan-katta-jaipur-income-tax-officer-ward-6-4-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1286-jpr-2019-14-m-s-jasmine-design-private-limited-jaipur-ito-ward-5-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-691-jpr-2017-14-income-tax-officer-ward-4-2-jaipur-m-s-skyways-industrial-estate-company-pvt-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-68-jpr-2019-24-deputy-commissioner-of-income-tax-circle-2-jaipur-shri-surendra-kumar-patni-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1370-jpr-2019-14-shri-baboo-lal-jaipur-ito-ward-6-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-185-jpr-2019-14-shri-ram-sahai-sharma-jaipur-income-tax-officer-ward-7-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-chny-2019-14-indira-educational-and-charitable-trust-chennai-acit-cpc-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2007-chny-2018-14-shriram-industrial-finance-firm-chennai-dcit-non-corporate-circle-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2947-chny-2018-14-tenth-planet-technologies-pvt-ltd-chennai-dcit-international-taxation-2-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3384-chny-2018-14-lakshmi-saraswathi-textiles-ami-ltd-chennai-dcit-corp-cir-6-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2503-chny-2018-14-ninestars-information-technologies-p-ltd-chennai-dcit-corporate-circle-4-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-chny-2018-14-ito-exemptions-ward-2-chennai-young-men-apos-s-christian-association-chennai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-829-mum-2018-14-bharat-kumar-ludhani-mumbai-a-c-i-t-cent-cir-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3125-mum-2018-14-mettaco-alloys-pvt-ltd-mumbai-ito-7-2-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-917-mum-2017-14-national-stock-exchange-investor-protection-fund-trust-mumbai-asst-cit-e-2-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-321-chny-2020-14-v-kathirvel-mannargudi-ito-ward-2-thiruvarur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4395-mum-2018-14-income-tax-officer-19-3-1-mumbai-ramesh-sawantmal-bhansali-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3112-chny-2019-14-smt-a-tamil-ponni-trichy-ito-ward-iv-3-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-chny-2019-14-vst-motor-pvt-ltd-chennai-ito-corporate-ward-3-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2183-chny-2019-14-indira-educational-and-charitable-trust-chennai-acit-cpc-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2176-chny-2019-14-indira-educational-and-charitable-trust-chennai-acit-cpc-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1214-kol-2018-14-parakh-kothi-limited-kolkata-ito-ward-9-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-971-kol-2018-14-dcit-circle-3-1-kolkata-kolkata-m-s-brg-iron-and-steel-company-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-kol-2018-14-dcit-circle-8-1-kolkata-kolkata-m-s-great-eastern-hotel-authority-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2357-kol-2019-14-sri-monish-nesaraj-kolkata-a-c-i-t-it-1-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2534-kol-2018-14-m-s-tarun-sharma-howrah-ito-ward-46-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-367-kol-2018-14-kolkata-port-trust-kolkata-jcit-range-35-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-368-kol-2018-14-kolkata-port-trust-kolkata-acit-circle-35-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-kol-2018-14-dcit-circle-8-1-kolkata-kolkata-m-s-magma-fincorp-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/basudeo-agarwal-the-union-of-india-and-the-principal-chief-commissioner-of-income-tax-ner-guwahati-and-the-assistant-commissioner-of-income-tax-guwahati-and-the-deputy-commissioner-of-income-tax-guwahati-1243-2020</loc>
               <lastmod>2025-12-25T10:50:22.879Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/mr-neelraj-vinoth-the-principal-commissioner-of-income-tax-central-circle-2-and-the-commissioner-of-income-tax-appeals-chennai-19-and-the-joint-commissioner-of-income-tax-central-range-and-the-assistant-commissioner-of-income-tax-central-circle-1-trichy-3537</loc>
               <lastmod>2025-12-25T08:40:21.286Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/v-v-minerals-the-principal-commissioner-of-income-tax-no-2-and-the-assistant-commissioner-of-income-tax-central-circle-2-madurai-and-the-deputy-director-of-income-tax-central-circle-2-madurai-16869</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/synpol-products-pvt-ltd-union-of-india-21744-2019</loc>
               <lastmod>2025-12-25T11:30:20.589Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/isagro-asia-agrochemicals-pvt-ltd-union-of-india-5841-2019</loc>
               <lastmod>2025-12-25T11:30:20.624Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1870-pun-2019-14-seema-sanjay-gadiya-warje-ito-ward-2-1-pune</loc>
               <lastmod>2025-04-13T04:56:02.971Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2178-pun-2017-14-nira-bhima-sahakari-sakhar-karkhana-limited-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4169-mum-2011-14-s-c-thakur-amp-brothers-raigad-acit-cen-cir-mumbai</loc>
               <lastmod>2025-04-14T05:21:03.666Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5003-mum-2011-14-asst-cit-cir-2-thane-thakur-infra-projects-p-ltd-raigad</loc>
               <lastmod>2025-04-14T05:21:03.723Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-15-nag-2015-23-gupta-international-industri4es-ltd-nagpur-a-c-i-t-central-cir-2-1-nagpur</loc>
               <lastmod>2025-04-13T10:35:04.976Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-502-nag-2014-14-asstt-c-i-t-central-cir-2-1-nagpur-m-s-gupta-international-industries-ltd-nagpur</loc>
               <lastmod>2025-04-13T10:35:05.234Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-13-nag-2017-24-d-c-i-t-central-cir-2-1-nagpur-m-s-mks-constro-venture-pvt-ltd-navi-mumbai</loc>
               <lastmod>2025-04-13T10:42:06.519Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2018-14-shri-arvindkumar-k-patel-ahmedabad-dcit-circle-3-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.532Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-ahd-2012-14-org-informatics-ltd-baroda-the-addl-cit-range-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1899-ahd-2018-14-manali-textiles-ahmedabad-acit-cpc-tds-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2238-ahd-2018-14-patel-laljidas-laxmidas-sadavrut-sansthan-patan-cit-exemptions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-377-ahd-2019-24-the-ito-ward-2-2-5-ahmedabad-shri-satish-m-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.532Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-28-ahd-2019-24-the-ito-ward-1-1-4-ahmedabad-m-s-dasaldhan-chemical-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.532Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-rjt-2016-14-trisuns-export-corporation-gandhidham-the-income-tax-officer-ward-2-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-166-rjt-2016-14-trisuns-export-corporation-gandhidham-the-income-tax-officer-ward-2-gandhidham</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-rjt-2019-14-m-s-tirth-cotton-industries-amreli-the-pr-cit-3-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-435-rjt-2018-14-m-s-phenix-spinning-pvt-ltd-amreli-the-principal-commissioner-of-income-tax-3-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-rjt-2018-16-shri-ghanshyambhai-gordhanbhai-jaksania-rajkot-gujarat-the-dcit-central-circle-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-72-rjt-2018-16-dhirajlal-lakhambhai-bhensla-veraval-the-deputy-commissioner-of-income-tax-cen-cir-2-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7331-mum-2016-14-bralso-metal-industries-p-ltd-mumbai-dcit-6-1-2-mumbai</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-ahd-2015-14-asstt-commissioner-of-income-tax-nadiad-shri-prahladray-m-shah-kheda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-55-rjt-2018-16-smt-hiaben-l-bhensala-veraval-the-assistant-commissioner-of-income-tax-central-circle-2-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-301-rjt-2018-14-valjibhai-surjibhai-harsoda-rajkot-the-income-tax-officer-ward-1-1-5-rajkot-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-rjt-2018-14-manji-devji-dhanani-bhuj-dy-commr-of-income-tax-cen-cir-2-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1133-rjt-2010-14-the-dcit-circle-1-junagadh-m-s-keshodwala-foods-veraval</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-rjt-2018-14-swami-vivekanand-credit-co-operative-society-ltd-jamnagar-income-tax-officer-ward-1-5-jamnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-rjt-2014-14-kusumben-h-vagadiya-dhoraji-rajkot-gujarat-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-22-rjt-2019-14-shri-viral-kishorkumar-shah-rajkot-the-assistant-commissioner-of-income-tax-circle-3-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-223-rjt-2016-14-the-assistant-commr-of-income-tax-junagadh-circle-junagadh-the-junagadh-jilla-sahakari-bank-ltd-junagadh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-203-rjt-2016-14-the-ito-ward-2-1-4-rajkot-gujarat-patel-highway-management-pvt-ltd-rajkot-gujarat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-del-2017-14-m-s-national-housing-bank-new-delhi-dcit-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-del-2017-14-addl-cit-new-delhi-m-s-ongc-videsh-ltd-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9092-del-2019-14-seth-dua-amp-associates-delhi-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4374-del-2016-14-carrymore-hoists-pvt-ltd-faridabad-acit-faridabad</loc>
               <lastmod>2025-07-10T11:51:01.736Z</lastmod>
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               <lastmod>2025-09-18T07:04:22.603Z</lastmod>
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           <url>
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               <lastmod>2025-09-18T07:04:22.603Z</lastmod>
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               <lastmod>2025-09-18T07:04:22.604Z</lastmod>
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-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-bank-limited-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-kanmanam-service-co-operative-bank-limited-no-10555-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
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-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-bank-limited-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-kanmanam-service-co-operative-bank-limited-no-10555-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
               <lastmod>2025-09-18T07:04:22.603Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-121-rjt-2019-14-shree-manvata-discretionary-family-trust-rajkot-the-dcit-cpc-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hariom-rice-mill-private-limited-and-mr-subhash-agrawal-assistant-commissioner-of-income-tax-circle-2-1-bilaspur-and-principal-commissioner-of-income-tax-bilaspur-and-income-tax-officer-2-1-bilaspur-and-income-tax-officer-tech-tps-2-bilaspur-and-union-of-india-through-its-secretary-department-of-revenue-ministry-of-finance-399-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2194-del-2017-14-sunita-rani-sonepat-ito-sonepat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-pun-2019-14-technip-engineering-works-private-limited-raigad-income-tax-officer-ward-3-panvel</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-nag-2019-14-dig-medical-composite-hospital-crpf-nagpur-acit-cpc-tds-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-503-nag-2014-14-asstt-c-i-t-central-cir-2-1-nagpur-m-s-gupta-international-industries-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-11-nag-2016-24-a-c-i-t-akola-circle-akola-m-s-laben-laboratories-pvt-ltd-akola</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8868-mum-2011-14-d-c-i-t-2-3-mumbai-zensar-technologies-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5222-mum-2018-14-vikram-shah-mumbai-ito-wd-21-3-5-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-74-srt-2019-16-shantibhai-g-kakadiya-surat-dcit-centre-circle-3-surat</loc>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gita-forging-p-ltd-commissioner-of-income-tax-patiala-and-another-134</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shajahan-thoongamparambil-mohammedkhan-the-income-tax-officer-ward-4-and-the-commissioner-of-income-tax-appeals-5886</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/enanalloor-service-co-operative-bank-limited-no-1147-and-kanmanam-service-co-operative-bank-limited-no-10555-and-uzhuva-service-co-operative-bank-limited-no-305-and-manakkad-service-co-operative-bank-limited-no-1796-and-mulakkuzha-service-co-operative-bank-limited-no-1224-and-vettakkal-service-co-operative-bank-limited-no-1812-and-karikode-service-co-operative-ltd-no-4009-and-arthinkal-village-service-co-operative-bank-limited-no-3772-and-cherthala-service-co-operative-bank-limited-no-1812-and-kakkaraparamba-service-co-operative-bank-limited-no-1812-and-muvattupuzha-service-co-operative-bank-limited-no-e-781-and-kunnukara-service-co-operative-bank-limited-no-827-and-chavakkad-service-co-operative-bank-limited-no-f-9991-and-pallippuram-village-service-co-operative-bank-limited-no-335-and-thodupuzha-town-service-co-operative-bank-ltd-no-i-233-and-kochi-service-co-operative-bank-limited-no-1812-the-income-tax-officer-1-and-c-and-the-joint-director-director-of-income-tax-intelligence-and-the-commissioner-of-income-tax-appeal-73-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-ahd-2018-14-smt-rekha-anil-duggad-ahmedabad-the-dcit-circle-6-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2538-kol-2018-14-ahinsa-management-pvt-ltd-kolkata-dcit-circle-4-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2584-kol-2018-14-highland-tradelink-pvt-ltd-kolkata-ito-ward-1-4-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-108-kol-2018-23-m-s-hindusthan-udyog-ltd-kolkata-dcit-circle-11-1-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-asr-2017-14-smt-malti-gupta-jalandhar-income-tax-officer-ward-3-4-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-asr-2017-14-sh-tejinder-singh-sahai-kapurthala-the-income-tax-officer-kapurthala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-709-kol-2019-14-kritika-wires-ltd-kolkata-pr-c-i-t-2-kolkata</loc>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-kol-2018-14-pradeep-kumar-sonthalia-kolkata-principal-cit-central-1-kolkata-kolkata</loc>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulsiram-and-manki-bai-assistant-commissioner-of-income-tax-benami-prohibition-and-initiating-officer-pbpt-act-assistant-commissioner-of-income-tax-benami-prohibition-and-union-of-india-through-its-secretary-ministry-of-finance-department-of-revenue-and-adjudicating-officer-under-the-prohibition-of-benami-property-transactions-act-1988-29</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shantha-jayaram-assistant-commissioner-of-income-tax-international-taxation-circle-1-2-and-deputy-commissioner-of-income-tax-international-taxation-circle-1-2-and-commissioner-of-income-tax-international-taxation-2792</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4402-mum-2018-14-smt-vijaylaxmi-ramesh-upadhyay-mumbai-acit-21-3-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-mum-2018-14-unity-infrasporjects-ltd-mumbai-asst-cit-cen-cir-8-2-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-mum-2019-14-hansika-p-singh-mumbai-ito-16-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6672-mum-2018-14-godrej-tyson-foods-limited-mumbai-acit-range-14-1-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-197-asr-2018-14-mesers-s-b-global-amritsar-income-tax-offier-ward-4-5-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-395-asr-2018-14-shri-iqbal-singh-bathinda-income-tax-officer-ward-1-3-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-302-mum-2019-24-income-tax-officer-20-1-5-mumbai-habibullah-m-h-mullajiwala-prop-m-s-lucky-supply-agency-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-kol-2019-14-acit-ltu-1-kolkata-m-s-united-bank-of-india-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1950-kol-2019-14-m-s-bhaneshwari-dealcom-p-ltd-kolkata-income-tax-officer-ward-5-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-943-ahd-2017-14-m-s-master-developers-mehsana-the-deputy-commissioner-of-income-tax-central-circle-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-137-rjt-2016-14-the-ito-ward-2-1-4-rajkot-gujarat-m-s-jagjit-builders-and-developers-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-136-rjt-2017-16-m-s-somnath-enterprise-rajkot-the-assistant-commissioner-of-income-tax-central-circle-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-354-pun-2016-14-master-fluid-solutions-india-p-ltd-pune-assistant-commissioner-of-income-tax-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-491-nag-2014-14-asstt-c-i-t-central-cir-2-1-nagpur-m-s-gupta-international-industries-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-pun-2018-14-nath-bio-genes-india-limited-aurangabad-pr-commissioner-of-income-tax-1-aurangabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1340-del-2016-14-ito-ghaziabad-m-s-rgb-tghcl-jv-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-del-2017-14-gobind-ram-kahan-chand-trust-new-delhi-cit-exemption-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6728-del-2016-14-dcit-new-delhi-m-s-g-e-healthcare-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6302-del-2016-14-sh-net-ram-new-delhi-ito-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-827-del-2019-14-dcit-circle-11-1-new-delhi-hema-engineering-industries-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5501-del-2015-14-new-link-overseas-finance-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5618-del-2017-14-vossloh-beekay-castings-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9668-del-2019-14-scan-holdings-pvt-ltd-new-delhi-acit-circle-22-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-alld-2019-14-jagdish-matanhelia-memorial-trust-pratapgarh-commissioner-of-income-tax-exemption-lucknow</loc>
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           <url>
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               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
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               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3927-mum-2006-14-m-s-nicholas-piramal-india-ltd-mumbai-acit-cir-7-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6561-mum-2014-14-bombay-real-estate-development-co-p-ltd-mumbai-acit-rg-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1308-chny-2018-14-hansa-research-group-private-limited-mumbai-acit-corporate-circle-2-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3462-chny-2019-14-k-meenakshi-pondicherry-ito-ward-4-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-270-rjt-2018-14-rajdeep-plastics-jamnagar-income-tax-officer-ward-1-3-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-rjt-2013-16-the-dcit-central-circle-1-rajkot-gujarat-shri-hitesh-mansukhlal-bagdai-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-88-rjt-2019-14-yamuna-motors-pvt-ltd-jamnagar-income-tax-officer-ward-3-2-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-rjt-2019-14-late-abbashbhai-ismailbhai-shekh-l-h-jenamben-abbasbhai-shekh-jamnagar-the-ito-ward-3-5-jnr-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-ahd-2017-14-shri-chandresh-roshnalal-jain-godhra-the-asstt-commissioner-of-income-tax-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ahd-2018-14-m-s-manishkumar-amp-company-botad-the-acit-circle-2-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-kol-2018-16-m-s-vijaypath-management-pvt-ltd-kolkata-dcit-central-circle-3-3-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2386-kol-2019-14-rohit-sofet-kolkata-i-t-o-ward-1-4-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-365-kol-2019-14-d-c-i-t-circle-6-1-kolkata-m-s-dhoot-developers-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1159-kol-2019-14-falcon-vincon-private-limited-bengaluru-pr-cit-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2353-kol-2018-14-twinings-private-limited-kolkata-dcit-circle-4-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-kol-2019-14-pradip-tondon-kolkata-acit-cir-62-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2674-kol-2018-14-m-s-rasha-ind-pvt-ltd-kolkata-dcit-circle-4-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2664-kol-2018-14-dipu-chakraborty-howrah-ito-ward-46-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2350-kol-2019-14-m-s-piyanshu-chemicals-pvt-ltd-topsia-d-c-i-t-circle-12-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-23-kol-2019-23-m-s-kolkata-port-trust-kolkata-dcit-circle-35-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-kol-2019-14-hindustan-gum-amp-chemicals-ltd-kolkata-d-c-i-t-circle-12-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1774-kol-2019-14-anurag-damani-kolkata-ito-ward-30-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-kol-2018-14-m-s-maa-tara-transport-co-burnpur-i-t-o-ward-2-2-asansol-asansol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/electrosteel-steels-limited-deputy-commissioner-of-income-tax-tds-circle-ranchi-and-rungta-mines-ltd-7756</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/hariom-rice-mill-private-limited-and-mr-subhash-agrawal-assistant-commissioner-of-income-tax-circle-2-1-bilaspur-and-principal-commissioner-of-income-tax-bilaspur-and-income-tax-officer-2-1-bilaspur-and-income-tax-officer-tech-tps-2-bilaspur-and-union-of-india-through-its-secretary-department-of-revenue-ministry-of-finance-399-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ramesh-kumar-jain-commissioner-of-income-tax-raipur-and-assistant-commissioner-of-income-tax-2-1-27</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dhanalakshmi-srinivasan-chit-funds-pvt-ltd-the-principal-commissioner-of-income-tax-central-circle-2-and-the-commissioner-of-income-tax-appeals-chennai-19-and-the-joint-commissioner-of-income-tax-central-range-and-the-assistant-commissioner-of-income-tax-central-circle-1-trichy-3544</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-434-rjt-2018-14-m-s-ramkishna-spinning-mills-pvt-ltd-at-malviya-pipaliya-tal-lathi-dist-amreli-the-pr-commissioner-of-income-tax-3-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-rjt-2016-14-the-assistant-commr-of-income-tax-gandhidham-circle-gandhidham-m-s-h-d-enterprise-bhuj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-205-rjt-2016-14-the-assistant-commr-of-income-tax-gandhidham-circle-gandhidham-m-s-h-d-enterprise-bhuj</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-71-rjt-2018-16-shri-narshibhhi-d-bhensala-veraval-the-deputy-commissioner-of-income-tax-central-circle-2-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dr-thomas-antony-the-assessing-officer-office-of-the-income-tax-officer-ward-2-1-thrissur-1900-2020-1920-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1877-pun-2017-14-ajinkya-dilip-kotepatil-nashik-income-tax-officer-ward-1-3-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-19-pun-2015-14-late-shri-babanlal-bhikulal-agrawal-jalgaon-income-tax-officer</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-366-pun-2019-14-sadguru-nagari-sahakari-pat-sanstha-maryadit-pune-income-tax-officer-ward-9-4-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-377-nag-2016-14-i-t-o-ward-1-4-nagpur-shri-prabodh-sadashiv-sadavarte-huf-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5002-mum-2011-14-asst-cit-cir-2-thane-s-c-thakur-amp-brothers-raigad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-16-nag-2015-23-gupta-international-industries-ltd-nagpur-a-c-i-t-central-cir-2-1-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-14-nag-2015-23-gupta-international-industries-ltd-nagpur-acit-cent-cir-2-1-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-12-nag-2016-24-a-c-i-t-akola-circle-akola-m-s-laben-laboratories-pvt-ltd-akola</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-369-del-2020-14-bio-nucleus-pharmaceuticals-private-limited-new-delhi-ito-ward-5-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6300-del-2016-14-sh-shri-chand-through-legal-heir-sh-uday-vir-sh-ram-kishan-sh-kawal-singh-and-smt-vishan-devi-new-delhi-ito-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-747-del-2017-14-dcit-new-delhi-m-s-honda-trading-corporation-india-pvt-ltd-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-643-del-2017-14-acit-new-delhi-association-of-state-road-transport-undertakings-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7600-del-2018-14-sant-electr4icals-new-delhi-acit-circle-62-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3157-del-2017-14-wingflow-construction-pvt-ltd-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4716-del-2019-14-vatsal-hotels-pvt-ltd-delhi-acit-circle-26-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4338-del-2016-14-m-s-dynamic-electricals-amp-switchgear-pvt-ltd-noida-ito-noida</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5598-del-2016-14-acit-new-delhi-shri-anil-kumar-sharma-delhi</loc>
               <lastmod>2025-12-25T08:18:31.077Z</lastmod>
           </url>
         
   </urlset>
 