<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8043-del-2018-14-krishi-utpadan-mandi-samiti-nazibabad-nazibabad-ito-3-1-nazibabad</loc>
               <lastmod>2025-04-14T09:14:04.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8041-del-2018-14-krishi-utpadan-mandi-samiti-milak-rampur-ito-1-2-rampur</loc>
               <lastmod>2025-04-14T09:14:04.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4738-del-2015-14-acit-new-delhi-m-s-jet-lite-india-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:14:05.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-298-ahd-2017-14-shri-rajnikant-chimanlal-patel-ahmedabad-the-asstt-commissioner-of-income-tax-circel-2-2-ahmedabad</loc>
               <lastmod>2025-04-13T08:28:08.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2287-bang-2018-14-m-s-global-tech-park-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-3-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.065Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2434-bang-2018-14-m-s-vigilance-security-and-allied-services-private-limited-bangalore-income-tax-officer-ward-12-2-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2841-mum-2019-14-manish-shantilal-shah-mumbai-ito-30-2-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7189-mum-2014-14-anik-industries-ltd-mumbai-dcit-cc-40-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-asr-2014-14-sh-yash-raj-singh-jammu-the-income-tax-officer-1-3-jammu</loc>
               <lastmod>2025-04-14T02:56:03.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-mum-2017-14-wns-global-services-p-ltd-mumbai-dcit-cir-14-3-1-mumbai</loc>
               <lastmod>2025-04-20T00:29:23.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-586-mum-2019-24-s-s-enterprises-mumbai-assistant-commissioner-of-income-tax-25-3-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2217-mum-2017-14-asst-cit-ltu-1-mumbai-aditya-birla-minacs-bpo-p-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-584-mum-2019-24-universal-education-foundation-mumbai-asst-dit-e-ii-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1985-del-2017-14-mrs-pinky-bedi-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-18T18:29:08.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-mum-2015-14-victaulic-india-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-mum-2019-14-ito-27-1-4-mumbai-m-s-excell-tech-systems-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-mum-2019-14-nasreen-amin-rajwani-mumbai-acit-23-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-105-ind-2016-16-the-dcit-central-1-indore-shri-dipak-kalani-indore</loc>
               <lastmod>2024-10-09T10:26:49.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-04-ran-2018-16-sri-suresh-joshi-kolkata-dcit-central-circle-jamshedpur</loc>
               <lastmod>2024-10-09T14:30:00.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-jpr-2018-14-smt-abha-jain-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-jpr-2019-14-shri-chirananji-lal-bairwa-jaipur-income-tax-officer-ward-7-2-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-jpr-2019-14-m-s-goodwill-auto-agencies-jaipur-assistant-commissioner-of-income-tax-circle-5-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-jpr-2020-14-late-shri-nek-ram-sharma-alwar-ito-ward-1-3-alwar</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-jpr-2019-14-uco-bank-1-rajasthan-university-branch-bapu-nagar-jaipur-jaipur-ito-tds-2-jaipur-tds-2-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1814-bang-2019-14-deputy-commissioner-of-income-tax-circle-1-1-1-bengaluru-m-s-atria-brindavan-power-private-limited-bengaluru</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3788-del-2016-14-ms-reena-tewari-new-delhi-dcit-new-delhi</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-866-mum-2017-14-advance-enzyme-technologies-ltd-thane-acit-circle-1-thane</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-jpr-2020-14-m-s-rajcomp-info-services-ltd-jaipur-dcit-circle-6-jaipur</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7307-del-2018-14-quantum-hitech-merchandising-p-ltd-new-delhi-ito-ward-20-3-new-delhi</loc>
               <lastmod>2025-04-18T16:14:53.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-pun-2017-14-deputy-commissioner-of-income-tax-circle-5-pune-quadron-business-park-pvt-ltd-pune</loc>
               <lastmod>2025-04-20T06:57:21.326Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1379-pun-2019-14-pritesh-vardhaman-nanawati-l-h-late-shri-vardhaman-babulal-nanawati-malegaon-income-tax-officer-ward-3-malegaon</loc>
               <lastmod>2025-04-20T08:22:21.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1380-pun-2019-14-pandhrinath-jagannath-nere-nashik-income-tax-officer-ward-2-3-nashik</loc>
               <lastmod>2025-04-20T08:22:21.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-pun-2017-14-rambhaji-bhaurao-dhondare-huf-aurangabad-assistant-commissioner-of-income-tax-circle-3-aurangabad</loc>
               <lastmod>2025-04-20T08:15:18.659Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ran-2019-14-tejas-ispat-pvt-ltd-jamshedpur-ito-ward-3-2-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:36.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ran-2018-14-halim-ahmad-jamshedpur-ito-ward-1-2-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:36.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-ran-2019-14-m-s-sabind-venture-pvt-ltds-jamshedpur-ito-ward-3-2-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:36.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-ran-2019-14-the-jamshedpur-division-insurence-employees-co-operative-credit-society-ltd-jamshedpur-ito-ward-3-2-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:36.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-ran-2019-14-sri-rajesh-kumar-pandey-ramgarh-ito-ward-2-4-ramgarh</loc>
               <lastmod>2025-04-21T01:50:36.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ran-2017-14-sri-vijay-shankar-prasad-hazaribagh-ito-ward-2-2-hazaribagh</loc>
               <lastmod>2025-04-21T01:50:36.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ran-2019-14-ito-ward-1-4-jamshedpur-m-s-glossy-sales-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-21T01:50:36.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-ran-2018-14-gautam-modi-ranchi-ito-ward-1-3-ranchi</loc>
               <lastmod>2025-04-21T01:50:36.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ran-2018-14-sail-refractory-unit-bokaro-steel-city-ito-tds-ward-bokaro-steel-city</loc>
               <lastmod>2025-04-21T01:50:36.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ran-2019-14-smt-payal-agarwal-kharsawan-ito-ward-2-1-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:37.289Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7402-mum-2018-14-amit-rajaram-nar-mumbai-ito-33-1-1-mumbai</loc>
               <lastmod>2025-04-21T00:57:40.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5719-mum-2018-14-ito-6-3-4-mumbai-kohinoor-planet-constructions-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-21T09:36:33.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2275-mum-2018-14-hindustan-petroleum-corporation-ltd-mumbai-principal-commissioner-of-income-tax-1-mumbai</loc>
               <lastmod>2025-04-21T08:08:25.375Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-771-ahd-2016-14-navin-life-guards-amp-marketing-pvt-ltd-ahmedabad-the-acit-circle-5-ahmedabad</loc>
               <lastmod>2025-04-21T20:08:36.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1290-pun-2017-14-kailash-ravindrappa-sakhare-aurangabad-pr-commissioner-of-income-tax-1-aurangabad</loc>
               <lastmod>2025-04-20T07:01:17.811Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3896-del-2019-14-rajeev-jindal-new-delhi-ito-ward-47-4-new-delhi</loc>
               <lastmod>2025-04-18T15:07:58.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4839-del-2019-14-ito-ward-63-5-new-delhi-the-jawala-co-operative-urban-thrift-and-credit-society-ltd-new-delhi</loc>
               <lastmod>2025-04-14T09:35:08.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7177-mum-2018-14-arshiya-limited-mumbai-dy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2022-04-07T06:24:56.902Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-viz-2019-14-tamilnad-mercantile-bank-limited-guntur-the-income-tax-officer-tds-ward-1-guntur</loc>
               <lastmod>2022-04-07T06:24:47.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-viz-2017-14-t-saimatha-visakhapatnam-the-acit-visakhapatnam</loc>
               <lastmod>2022-04-07T06:24:48.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6848-mum-2017-14-nivea-india-p-ltd-mumbai-asst-cit-10-3-1-mumbai</loc>
               <lastmod>2022-04-07T06:24:48.095Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6205-mum-2018-14-vipul-impex-amp-infra-build-mumbai-dcit-rg-4-2-3-mumbai</loc>
               <lastmod>2022-04-07T06:24:46.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-10-kol-2019-14-hoograjuli-assam-tea-co-ltd-kolkata-dcit-circle-4-1-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-kol-2020-24-d-c-i-t-circle-1-2-kolkata-shri-mukesh-kumar-khemuka-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-297-kol-2019-24-i-t-o-ward-2-3-purba-burdwan-suraj-sahana-burdwan</loc>
               <lastmod>2022-04-07T06:24:53.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-pun-2015-14-deputy-commissioner-of-income-tax-m-s-honeywell-automation-india-ltd-pune</loc>
               <lastmod>2025-04-14T06:35:08.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1456-ahd-2018-14-shri-jethanand-khemchand-luhana-godhra-dcit-central-circle-1-baroda</loc>
               <lastmod>2025-04-12T18:49:05.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4304-del-2011-14-mohan-clothing-co-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T14:56:53.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6487-mum-2017-14-d-c-i-t-cent-cir-7-2-mumbai-rajahmundhry-expressway-ltd-mumbai</loc>
               <lastmod>2025-04-18T01:42:59.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-pun-2018-14-aman-chhote-vyapari-sahakari-patsanstha-maryadit-ichalkranji-x906-x92f-x915-x930-x905-x927-x93f-x915-x93e-x930-x940-x935-x93e-x930-x94d-x921-4-ichalkaranji</loc>
               <lastmod>2025-04-14T05:21:04.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-184-pun-2017-14-girish-madhukar-rathi-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T05:21:04.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-pun-2017-14-dilipkumar-r-tibrewal-mumbai-income-tax-officer-malegaon</loc>
               <lastmod>2025-04-14T05:21:05.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-ran-2018-14-m-s-blooms-jamshedpur-ito-ward-1-1-jamshedpur</loc>
               <lastmod>2025-04-14T18:21:00.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ran-2019-14-ito-ward-1-5-dhanbad-shri-manoj-kumar-singh-dhanbad</loc>
               <lastmod>2025-04-14T18:21:00.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-ran-2019-14-ito-ward-1-5-dhanbad-shri-manoj-kumar-singh-dhanbad</loc>
               <lastmod>2025-04-14T18:21:00.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-ran-2019-14-sri-subodh-kumar-poddar-chaibasa-dcit-central-circle-jamshedpur</loc>
               <lastmod>2025-04-14T18:21:01.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ran-2019-14-sri-sunil-kumar-singh-dhanbad-ito-ward-1-2-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ran-2019-14-m-s-devka-bai-velji-west-singhbhum-acit-ranchi</loc>
               <lastmod>2025-04-14T18:14:08.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2247-kol-2019-14-subodh-chandra-das-hooghly-i-t-o-ward-23-3-hooghly</loc>
               <lastmod>2025-04-14T14:14:00.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-640-hyd-2015-14-veeyes-investments-p-ltd-hyd-hyderabad-acit-central-circle-8-hyd-hyderabad</loc>
               <lastmod>2025-04-14T21:07:01.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-chny-2019-14-dcit-chennai-m-s-q-source-global-consulting-p-ltd-chennai</loc>
               <lastmod>2025-04-15T11:42:22.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1597-hyd-2018-14-sree-mahaveer-traders-nizamabad-income-tax-officer-ward-3-nizamabad</loc>
               <lastmod>2025-04-19T00:50:16.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-ahd-2017-14-d-j-stock-broking-private-limited-ahmedabad-the-income-tax-officer-ward-1-1-4-ahmedabad</loc>
               <lastmod>2025-04-12T18:56:00.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-chandi-2019-14-m-s-goyal-solvents-pvt-ltd-chandigarh-acit-cpc-banglore</loc>
               <lastmod>2025-04-12T20:56:00.872Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-142-ind-2019-16-ajay-singh-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T00:42:05.002Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-135-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-834-ind-2019-14-vipandan-sahakari-samiti-maryadit-sarangpur-ito-shajapur-shajapur</loc>
               <lastmod>2025-04-12T00:21:00.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-jpr-2020-24-m-s-rajasthan-cricekt-association-jaipur-income-tax-officer-exemption-ward-1-jaipur</loc>
               <lastmod>2024-10-09T14:33:54.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-520-jpr-2019-14-deputy-commissioner-of-income-tax-central-circle-1-jaipur-m-s-anukampa-properties-pvt-ltd-jaipur</loc>
               <lastmod>2025-04-14T21:49:00.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-hyd-2018-14-bhagatram-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-04-15T17:14:21.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-967-hyd-2019-14-bhaskar-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-938-hyd-2019-14-srinivas-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5537-mum-2011-14-acit-1-1-mumbai-hindustan-petroleum-corporation-ltd-mumbai</loc>
               <lastmod>2025-04-19T23:56:57.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-kol-2020-24-ito-ward-47-3-kolkata-kolkata-shree-niwas-lahoti-legal-heir-of-mohan-lal-lahoti-howrah</loc>
               <lastmod>2025-04-20T11:36:13.945Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-kol-2020-24-ito-ward-47-4-kolkata-kolkata-jaya-madhogaria-howrah</loc>
               <lastmod>2025-04-20T11:36:14.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-kol-2020-24-ito-ward-46-3-kolkata-m-s-birendra-kumar-chopra-huf-howrah</loc>
               <lastmod>2025-04-20T11:36:15.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-292-kol-2019-24-i-t-o-ward-51-2-kolkata-aayush-jhunjhunwala-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-kol-2020-24-ito-ward-47-1-kolkata-kolkata-ritu-gupta-howrah</loc>
               <lastmod>2025-04-20T11:36:15.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-294-kol-2019-24-ito-ward-47-1-kolkata-kolkata-rahul-goenka-howrah</loc>
               <lastmod>2025-04-20T11:36:16.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-270-kol-2019-24-ito-ward-34-1-kolkata-shri-birendra-kumar-chopra-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-206-kol-2019-24-ito-ward-1-2-kolkata-parichay-tradecom-private-limited-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-30-kol-2020-24-ito-ward-48-4-kolkata-kolkata-shankar-lal-daruka-huf-howrah</loc>
               <lastmod>2025-04-20T11:43:13.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-19-kol-2020-24-ito-ward-46-1-kolkata-kaushal-agarwal-howrah</loc>
               <lastmod>2025-04-20T11:43:13.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-kol-2020-24-ito-ward-47-2-kolkata-smt-nita-jhunjhunwala-howrah</loc>
               <lastmod>2025-04-20T11:43:13.442Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-kol-2020-24-ito-ward-46-1-kolkata-kolkata-premlata-agarwal-howrah</loc>
               <lastmod>2025-04-20T11:43:13.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-kol-2020-24-ito-ward-48-4-kolkata-kolkata-smt-uma-jaria-mohali</loc>
               <lastmod>2025-04-20T11:43:13.493Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-jodh-2019-14-bheru-lal-soni-pali-acit-circle-pali</loc>
               <lastmod>2025-04-19T13:43:14.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-jodh-2019-14-narayan-lal-soni-pali-acit-circle-pali</loc>
               <lastmod>2025-04-19T13:43:14.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-jodh-2019-14-satya-narayan-choudhary-udaipur-acit-central-circle-1-udaipur</loc>
               <lastmod>2025-04-19T13:43:15.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-jodh-2019-14-dcit-central-circle-2-jodhpur-m-s-ritu-cargo-pvt-ltd-jodhpur</loc>
               <lastmod>2025-04-19T13:43:15.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-jodh-2019-14-kishan-mehta-udaipur-acit-circle-1-udaipur</loc>
               <lastmod>2025-04-19T13:43:15.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-jodh-2019-14-anil-kumar-nuwal-bhilwara-acit-circle-bhilwara</loc>
               <lastmod>2025-04-19T13:43:15.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-lkw-2020-24-kiran-kumari-lucknow-income-tax-officer-4-2-lucknow</loc>
               <lastmod>2025-04-19T16:42:54.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-jodh-2018-14-shri-mukesh-choudhary-jodhpur-ito-ward-2-1-jodhpur</loc>
               <lastmod>2025-04-19T13:15:20.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-jodh-2018-14-shri-jitendra-ojha-sirohi-ito-sirohi</loc>
               <lastmod>2025-04-19T13:15:20.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-282-kol-2019-24-a-ci-t-circle-49-1-kolkata-m-s-naba-rupayan-construction-co-kolkata</loc>
               <lastmod>2025-04-19T14:01:17.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-67-pun-2019-24-assistant-commissioner-of-income-tax-central-circle-2-2-pune-sinhagad-technical-education-society-pune</loc>
               <lastmod>2025-04-14T01:07:03.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-pun-2018-14-deputy-commissioner-of-income-tax-circle-1-1-pune-m-s-bank-of-maharashtra-pune</loc>
               <lastmod>2025-04-14T01:07:01.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-del-2020-14-navkaar-traders-new-delhi-ito-ward-40-5-new-delhi</loc>
               <lastmod>2025-04-15T21:00:25.798Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7402-del-2018-14-manju-tyagi-ghaziabad-ito-ward-1-4-ghaziabad</loc>
               <lastmod>2025-04-15T21:07:23.334Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-del-2019-14-ideal-educational-society-ghaziabad-dcit-exemption-circle-ghaziabad</loc>
               <lastmod>2025-04-15T16:14:21.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-hyd-2019-14-mohd-idris-khan-nizamabad-income-tax-officer-ward-1-nizamabad</loc>
               <lastmod>2025-04-15T17:00:24.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6201-del-2014-14-acit-ltu-new-delhi-m-s-c-amp-s-electric-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:57:01.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2152-del-2017-14-piyush-infrastructure-india-pvt-ltd-faridabad-dcit-faridabad</loc>
               <lastmod>2025-04-18T18:22:09.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2317-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:21.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2319-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2314-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2366-del-2016-14-dcit-gurgaon-m-s-isha-decor-solutions-india-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-15T20:28:22.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2321-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2764-del-2017-14-m-s-alpee-enterprises-p-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-15T20:28:22.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2305-del-2017-14-m-s-ajvin-infotech-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:21.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-del-2017-14-ito-e-delhi-m-s-association-of-corporation-amp-apex-societies-of-handlooms-new-delhi</loc>
               <lastmod>2025-04-18T05:28:50.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3292-del-2019-14-parmanand-sharma-noida-ito-ward-2-4-noida</loc>
               <lastmod>2025-04-14T09:49:04.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2886-del-2019-14-vinayak-remedies-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-04-15T21:07:26.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2145-del-2018-14-ito-ward-1-3-new-delhi-acrux-consultancy-solutions-p-ltd-new-delhi</loc>
               <lastmod>2025-04-15T21:07:26.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4419-del-2019-14-giri-buildwell-pvt-ltd-new-delhi-ito-ward-10-4-new-delhi</loc>
               <lastmod>2025-04-15T21:07:26.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-chny-2018-14-acit-central-circle-2-2-chennai-n-sasikala-chennai</loc>
               <lastmod>2025-04-12T13:07:07.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-57-ind-2019-24-meena-devi-rai-jhansi-jhansi-dcit-central-circle-bhopal</loc>
               <lastmod>2025-04-12T02:07:03.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-110-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-the-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.312Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-ind-2019-24-m-s-shanti-nath-sales-bhopal-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-143-ind-2019-24-shantinath-builders-amp-developers-bhopal-bhopal-dcit-crntral-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-145-ind-2019-24-shantinath-builders-amp-developers-bhopal-bhopal-dcit-crntral-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.626Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-115-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-146-ind-2019-24-shantinath-builders-amp-developers-bhopal-bhopal-dcit-crntral-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5304-del-2019-14-rajiv-grover-gurgaon-acit-circle-71-1-new-delhi</loc>
               <lastmod>2025-04-15T20:49:24.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5303-del-2019-14-rajiv-grover-haryana-acit-circle-71-1-new-delhi</loc>
               <lastmod>2025-04-15T20:49:25.077Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:03.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-99-ind-2016-16-the-dcit-central-1-indore-shri-pankaj-kalani-indore</loc>
               <lastmod>2025-04-22T07:15:58.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-ind-2018-14-unique-ways-management-service-pvt-ltd-bhopal-acit-4-1-bhopal</loc>
               <lastmod>2025-04-13T01:49:11.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-ind-2018-14-dcit-1-1-indore-shri-deepak-baman-indore</loc>
               <lastmod>2025-04-13T01:35:08.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-ind-2019-14-m-s-oswal-computers-amp-amp-consultants-p-ltd-indore-the-ito-tds-1-indore</loc>
               <lastmod>2025-04-12T21:49:02.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-ind-2019-14-m-s-keshav-industries-p-ltd-indore-the-ito-tds-i-indore</loc>
               <lastmod>2025-04-12T21:49:02.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3573-del-2019-14-arya-kanya-mahavidyala-narwana-ito-e-rohtak</loc>
               <lastmod>2025-04-16T09:14:23.644Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-532-mum-2019-14-ito-32-3-1-mumbai-pooja-rajesh-dhruv-legal-heir-of-late-rajesh-r-dhruv-mumbai</loc>
               <lastmod>2025-04-20T12:36:22.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5139-mum-2018-14-vandana-v-agarwal-mumbai-ito-20-3-5-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5523-mum-2018-14-reehal-roadlines-mumbai-ito-wd-27-3-2-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5556-mum-2018-14-tarlika-k-shah-mumbai-income-tax-officer-31-3-2-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1771-ahd-2017-14-sterling-ceramics-pvt-ltd-ahmedabad-the-ito-ward-4-1-2-ahmedabad</loc>
               <lastmod>2025-04-21T07:50:35.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-617-mum-2019-24-dcit-14-2-1-mumbai-itd-cementation-india-ltd-mumbai</loc>
               <lastmod>2025-04-21T02:36:25.948Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7252-mum-2018-14-tejash-suresh-shah-mumbai-ito-26-3-5-mumbai</loc>
               <lastmod>2025-04-21T02:43:21.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-863-bang-2015-14-sri-vivek-s-hebbar-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T15:14:39.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-hyd-2019-14-jt-commissioner-of-income-tax-osd-international-taxation-hyderabad-idea-cellular-limited-hyderabad</loc>
               <lastmod>2025-04-16T10:21:28.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-521-ahd-2016-14-the-dcit-circle-2-ahmedabad-m-s-a-one-chemicals-ahmedabad</loc>
               <lastmod>2025-04-13T08:28:08.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-nag-2019-24-daryapur-shetkari-sahakari-ginning-amp-pressing-factory-ltd-banosa-amaravati-a-c-i-t-amravati-circle-amravati-amaravati</loc>
               <lastmod>2025-04-13T10:35:04.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4263-del-2017-14-dcit-exemption-circle-ghaziabad-aligarh-development-authority-ada-aligarh</loc>
               <lastmod>2025-04-18T05:35:44.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6933-mum-2018-14-anazeal-analyticals-amp-research-pvt-ltd-mumbai-dcit-circle-4-1-2-mumbai</loc>
               <lastmod>2025-04-16T22:07:36.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-hyd-2018-14-zvstroy-hyderabad-asst-commissioner-of-income-tax-circle-6-1-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-773-hyd-2018-14-ramesh-kumar-jain-hyderabad-income-tax-officer-ward-4-5-hyderabad</loc>
               <lastmod>2025-04-19T09:42:51.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2279-hyd-2018-14-kanaka-maha-laxmi-house-suryapet-income-tax-officer-suryapet</loc>
               <lastmod>2025-04-19T09:35:52.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-130-ind-2019-24-shri-shant-agro-sales-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-127-ind-2019-24-shri-shant-agro-sales-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-123-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2422-chny-2019-14-m-s-gates-unitta-india-pvt-ltd-kancheepuram-acit-corporate-circle-2-1-chennai</loc>
               <lastmod>2025-04-12T07:21:10.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5517-del-2017-14-dcit-ward-10-3-new-delhi-sunshine-capital-ltd-new-delhi</loc>
               <lastmod>2025-04-20T15:29:20.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-ind-2019-14-the-acit-3-1-indore-shri-bharat-jain-indore</loc>
               <lastmod>2025-04-22T07:29:45.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5473-del-2019-14-arihant-technology-pvt-ltd-new-delhi-pr-cit-new-delhi</loc>
               <lastmod>2025-04-18T05:28:47.365Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-bang-2019-14-m-s-infants-travels-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-04-21T15:36:38.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-636-mum-2019-24-r-d-jain-amp-company-mumbai-ito-17-3-1-mumbai</loc>
               <lastmod>2025-04-16T04:42:26.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-178-ind-2019-16-the-acit-central-ii-bhopal-shri-nitin-agrawal-bhopal</loc>
               <lastmod>2025-04-12T00:07:04.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-hyd-2016-14-satyam-venture-engineering-services-p-ltd-sec-apos-bad-secunderabad-acit-central-circle-3-2-hyd-hyderabad</loc>
               <lastmod>2025-04-19T03:21:55.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2228-kol-2019-14-dcit-circle-11-1-kolkata-m-s-g-s-atwal-amp-company-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-chandi-2016-14-sh-sushil-bindal-panchkula-ito-panchkula</loc>
               <lastmod>2025-04-12T20:49:09.330Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3132-chny-2018-14-avm-productions-chennai-acit-non-corporate-circle-20-1-chennai</loc>
               <lastmod>2025-04-12T20:07:01.609Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2469-bang-2019-14-m-s-puma-sports-india-private-limited-bengaluru-assistant-commissioner-of-income-tax-circle-5-1-2-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-bang-2020-24-m-s-cisco-systems-capital-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-bang-2019-14-sri-ramesh-kumar-huf-bangalore-the-assistant-commissioner-of-income-tax-circle-4-3-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1177-mum-2019-14-income-tax-officer-31-3-3-mumbai-shri-satish-gunwant-manjrekar-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4058-mum-2013-14-moh-hussain-habib-pathan-mumbai-asst-cit-18-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4136-mum-2017-14-tolani-shipping-co-ltd-mumbai-dcit-cir-5-3-2-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-ctk-2018-14-rajendra-kumar-sahoo-keonjhar-acit-circle-1-1-cuttack</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-bang-2019-14-income-tax-officer-ward-3-1-3-bangalore-m-s-hamara-shelters-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3377-bang-2018-14-m-s-toyota-kirloskar-auto-parts-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-2-ltu-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1794-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1792-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1789-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1790-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-bang-2019-14-the-mandya-district-co-operative-central-bank-limited-mandya-the-director-of-income-tax-intelligence-and-criminal-investigation-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-bang-2019-14-assistant-commissioner-of-income-tax-central-circle-2-2-bengaluru-shri-biluru-gurubasava-pattin-sahakari-sangh-niyamit-bagalkot</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-bang-2017-14-m-s-toyota-kirloskar-auto-parts-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-bang-2018-14-m-s-norwich-clinical-services-pvt-ltd-bangalore-assistant-commissioner-of-income-tax-circle-2-3-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-bang-2019-14-sri-venkatesh-hemanth-kumar-bangalore-commissioner-income-tax-appeal-13-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-bang-2019-14-deputy-commissioner-of-income-tax-tds-circle-2-1-bangalore-m-s-infosys-limited-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-bang-2019-14-m-s-marigold-logistics-pvt-ltd-bangalore-the-income-tax-officer-ward-4-1-3-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-viz-2019-24-income-tax-officer-exemptions-rajahmundry-agricultural-market-committee-attili</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-viz-2019-24-the-assistant-commissioner-of-income-tax-circle-1-eluru-the-district-cooperative-bank-limited-eluru</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-viz-2019-24-income-tax-officer-ward-3-kakinada-kalyani-modern-rice-mill-mandapeta</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-viz-2019-14-banda-narendra-kumar-amp-company-tanuku-the-income-tax-officer-ward-1-tanuku</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-viz-2019-14-vijayasree-foods-p-vemavaram-village-the-income-tax-officer-ward-1-tanuku</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-mum-2019-14-m-s-rangeela-exports-mumbai-acit-circle-17-3-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1291-mum-2019-14-acit-circle-3-kalyan-mohan-balkrishna-karve-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-mum-2019-14-ito-28-1-1-mumbai-shri-ameer-mohd-ismall-basha-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-coch-2019-14-m-s-kerala-state-construction-corporation-ltd-trivanrum-dcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-coch-2019-14-the-acit-kollam-m-s-m-abdul-rehman-kunju-cashew-exporters-kollam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-coch-2020-14-m-s-m-abdul-rehman-kunju-cashew-exporters-kollam-the-acit-kollam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-coch-2020-14-the-acit-cochin-m-s-kannan-devan-hills-plantations-company-p-ltd-idukki</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-coch-2020-14-the-acit-cochin-m-s-kannan-devan-hills-plantations-company-p-ltd-idukki</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-coch-2019-14-sri-anees-shareef-kunju-kollam-the-ito-kollam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-02-coch-2020-24-the-dcit-trivandrum-navaikulam-service-co-op-bank-ltd-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-716-coch-2019-14-asianet-satellite-communications-ltd-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-coch-2019-14-shalom-charitable-ministries-of-india-palakkad-the-acit-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-coch-2019-14-sri-c-v-joby-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-coch-2019-14-sri-john-daniel-kollam-the-acit-cir-1-kollam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-chny-2013-14-dcit-chennai-pvp-ventures-ltd-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-chny-2019-14-financial-software-amp-systemes-pvt-ltd-chennai-dcit-corporate-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2127-chny-2019-14-financial-software-amp-systemes-pvt-ltd-chennai-dcit-corporate-circle-2-1-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-mum-2019-14-heaven-m-shah-mumbai-acit-33-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-mum-2019-14-ito-24-2-5-mumbai-lorey-jewel-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4002-del-2019-14-mukthyar-singh-yadav-new-delhi-acit-circle-66-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-del-2018-14-kerria-projects-pvt-ltd-new-delhi-ito-ward-14-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-del-2019-14-harish-kumar-arora-delhi-ito-ward-63-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8235-del-2018-14-aks-international-ltd-new-delhi-ito-ward-2-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9291-del-2019-14-dikshi-lefin-portfolio-pvt-ltd-delhi-ito-ward-7-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3735-del-2017-14-yashi-multimedia-pvt-ltd-mumbai-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-del-2016-14-m-s-rhc-holding-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1741-del-2016-14-jcb-heavy-products-ltd-england-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6117-del-2018-14-shimbhu-dyal-noida-ito-ward-3-4-noida</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-del-2019-14-interface-archdesign-pvt-ltd-new-delhi-ito-ward-12-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1470-chny-2018-14-acit-central-circle-2-1-chennai-arvinda-nandagopal-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-ahd-2017-14-astron-paper-amp-board-mill-limited-ahmedabad-the-dy-cit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2018-14-ajay-baldevbhai-patel-ahmedabad-the-ito-ward-3-3-11-previously-ward-7-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1668-ahd-2012-14-the-acit-osd-circle-8-ahmedabad-torrent-power-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-ahd-2019-23-m-s-torrent-cables-limited-now-merged-with-torrent-power-ltd-ahmedabad-the-acit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-mum-2019-14-dcit-central-circle-6-2-mumbai-indiawin-sports-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2521-mum-2019-14-aarav-a-muchhala-mumbai-ito-ward-11-1-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-mum-2020-14-m-s-multi-commodity-exchange-investor-protection-fund-mumbai-ito-e-2-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-mum-2018-14-i-t-o-19-2-4-mumbai-omkar-metal-amp-alloys-corporation-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-ahd-2018-14-smt-rajeshree-sanjay-shah-ahmedabad-ito-ward-5-2-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3408-mum-2016-14-hind-offshore-p-ltd-mumbai-dcit-5-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-bang-2019-14-kasturi-prabodh-pai-mangalore-assistant-commissioner-of-income-tax-tds-ghaziabad</loc>
               <lastmod>2025-04-17T13:07:43.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1433-bang-2019-14-kasturi-prabodh-pai-mangalore-assistant-commissioner-of-income-tax-tds-ghaziabad</loc>
               <lastmod>2025-04-17T13:07:43.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1313-bang-2019-14-m-s-valdel-infra-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.402Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-bang-2020-24-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore-nagarajan-shanmugam-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-bang-2018-14-m-s-bhat-biotech-india-pvt-ltd-bengaluru-income-tax-officer-ward-7-2-4-bengaluru</loc>
               <lastmod>2025-04-17T15:00:40.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-bang-2019-14-m-s-bangady-co-operative-agricultural-society-limited-belthangady-income-tax-officer-ward-1-puttur</loc>
               <lastmod>2025-04-17T13:07:44.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-bang-2016-14-mobily-infotech-india-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T13:07:43.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-05-coch-2020-24-uzhuva-service-co-op-bank-ltd-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-08-18T10:30:21.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-ahd-2018-14-jelly-samkit-doshi-sabarkantha-acit-osd-sk-ward-3-sabarkantha</loc>
               <lastmod>2025-08-20T11:11:10.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-ahd-2018-14-mehul-mukeshkumar-kadiya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mala-block-town-co-operative-bank-ltd-the-commissioner-of-income-tax-appeals-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-3-7475</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/philo-rajan-the-income-tax-officer-ward-2-4-and-the-tahsildar-taluk-office-kothamangalam-and-the-village-officer-kottappady-village-6273</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thanikottil-unnikrishnan-the-assistant-commissioner-of-income-tax-circle-1-palakkad-and-the-commissioner-of-income-tax-appeals-kozhikode-and-the-manager-state-bank-of-india-pallickal-and-the-manager-south-indian-bank-kayamkulam-and-the-manager-dhanalaxmi-bank-ltd-trivandrum-6278</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-arakulam-farmers-service-co-operative-bank-ltd-asco-bank-limited-commissioner-of-income-tax-appeals-ii-and-income-tax-officer-ward-1-and-tps-thodupuzha-6555</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-beverages-manufacturing-and-marketing-corporation-ltd-assistant-commissioner-of-income-tax-circle-1-1-thiruvananthapuram-and-commissioner-of-income-tax-appeals-thiruvananthapuram-7269-2020-7284-2020</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vengara-service-co-operative-rural-bank-limited-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-3-tirur-6878</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-edathirinj-i-service-co-operative-bank-ltd-the-income-tax-officer-ward-2-1-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-8417</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kadavallur-service-co-operative-bank-ltd-no-3821-kadavallur-p-o-thrissur-680-543-represented-by-its-secretary-the-commissioner-of-income-tax-appeals-aayakar-bhavan-s-t-nagar-thrissur-and-the-income-tax-officer-ward-1-and-tps-guruvayur-office-of-the-income-tax-officer-west-nada-guruvayoor-680-101-8577</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-jihveshwar-urban-co-op-credit-society-ltd-the-principal-commissioner-of-income-tax-1-and-the-income-tax-officer-ward-2-3-145596-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodur-service-co-operative-bank-ltd-income-tax-officer-ward-4-tirur-and-commissioner-of-income-tax-appeals-kozhikode-and-income-tax-appellate-tribunal-kakkanad-7985</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mankara-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-tps-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-9163</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mankara-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-tps-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-9163</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mankara-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-tps-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-9163</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rama-nagappa-shetty-commissioner-of-customs-834-2018</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anand-kumar-union-of-india-9243-2020</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-chny-2019-14-p-vidya-mayiladuthurai-ito-ward-2-kumbakonam</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3355-chny-2019-14-g-k-reddy-chennai-dcit-cc-2-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-405-chny-2019-14-dcit-corp-cir-3-2-chennai-vishranthi-homes-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-chny-2017-14-pinky-devi-chennai-ito-non-corporate-ward-5-4-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3288-chny-2019-14-m-s-sree-sankeswara-foundations-and-investments-chennai-acit-ncc-6-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2892-chny-2019-14-shri-vummidi-chandraiah-chetty-chennai-ito-ncw-1-3-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1203-chny-2017-14-igarashi-motors-india-limited-chennai-acit-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-chny-2020-14-m-s-cuddalore-ima-welfare-trust-cuddalore-ito-exemptions-ward-2-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-mum-2019-14-parle-hindu-devalaya-mandal-mumbai-dcit-cpc-bangalore</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5172-mum-2017-14-advanced-enzyme-technologies-ltd-formerly-advanced-biochemicals-limited-thane-asst-cit-cir-1-thane</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7049-mum-2018-14-acit-26-2-mumbai-rajkumar-t-nagar-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7048-mum-2018-14-acit-26-2-mumbai-rajkumar-t-nagar-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6514-mum-2018-14-mahesh-vasant-raut-mumbai-cit-a-38-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7214-mum-2018-14-anil-dadarao-garad-ambernath-dcit-circle-2-kalyan</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jayesh-t-kotak-deputy-commissioner-of-income-tax-15992-2015</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-essar-gujarat-limited-assistant-commissioner-of-income-tax-circle-8-65-2009</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vodafone-essar-gujarat-limited-assistant-commissioner-of-income-tax-circle-8-65-2009</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-mum-2018-14-income-tax-officer-25-3-3-mumbai-rajiv-i-gandhi-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ran-2019-14-ito-ward-1-4-ranchi-sri-harjit-singh-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-ran-2017-14-trf-ltd-jamshedpur-acit-cir-3-jamshedpur</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-53-ran-2016-16-shri-bashisht-narayan-choudhary-ranchi-dcit-cent-circle-1-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-ran-2017-14-sri-swarn-singh-dhanbad-acit-circle-2-dhanbad</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-ran-2017-14-smt-rita-devi-bokaro-ito-ward-3-2-bokaro</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-133-ran-2019-14-kamal-kumar-koderma-ito-ward-1-5-koderma</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-70-kol-2018-16-shri-girdhari-lal-goenka-kolkata-dcit-central-circle-4-3-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ran-2017-14-p-a-project-pvt-ltd-bokaro-dcit-cir-3-bokaro</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-kol-2019-16-a-c-i-t-cc-3-2-kolkata-kolkata-shantinath-detergents-pvt-ltd-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7241-mum-2018-14-sofina-s-a-mumbai-acit-it-4-2-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4908-mum-2018-14-shri-samir-h-padia-mumbai-ito-30-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-695-mum-2019-14-yuva-vikas-co-op-credit-society-ltd-mumbai-ito-32-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-mum-2019-14-ito-17-1-1-mumbai-mr-arvind-ramswaroop-modi-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-mum-2019-14-shri-uttamchand-sawlachand-jain-mumbai-ito-19-3-5-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-mum-2020-14-vithal-baban-bangar-navi-mumbai-ito-28-3-4-navi-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-mum-2019-14-ito-ward-1-2-mumbai-mehul-indukumar-parekh-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1574-mum-2019-14-virendra-jain-mumbai-dcit-cc-6-4-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1311-mum-2019-14-ito-28-3-3-mumbai-m-s-sterling-equipment-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1262-mum-2019-14-ito-ward-3-2-thane-shri-premkumar-shehgal-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1304-mum-2019-14-dcit-circle-1-kalyan-kalyan-m-s-valchand-yarn-industries-ltd-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-mum-2019-14-ito-ward-1-4-kalyan-m-s-solar-resins-pvt-ltd-kalyan</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-mum-2019-14-dcit-circle-1-kalyan-m-s-ahuja-synfab-private-limited-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7569-del-2019-14-hyundai-rotem-company-delhi-acit-international-taxation-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-del-2016-14-jcdecaux-s-a-new-delhi-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1589-del-2018-14-kundan-lal-sachdev-new-delhi-ito-ward-36-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3576-del-2017-14-addl-cit-new-delhi-m-s-mmtc-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2207-del-2017-14-mmtc-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-jpr-2019-14-shri-paresh-kumar-jain-jaipur-income-tax-officer-ward-6-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1282-mum-2009-14-general-motors-overseas-corporation-acit-it-3-1-mumbai</loc>
               <lastmod>2025-12-25T07:26:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-982-jpr-2019-14-shri-pawan-kumar-jaipur-income-tax-officer-ward-2-2-alwar</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-jpr-2019-14-chandraleela-power-energy-pvt-ltd-jaipur-income-tax-officer-ward-6-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-665-jpr-2019-14-shri-shankar-gupta-jaipur-income-tax-officer-ward-6-4-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-654-jpr-2017-14-shri-harshvardhan-johari-jaipur-deputy-commissioner-of-income-tax-central-circle-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-jpr-2017-14-shanta-salses-corporation-jaipur-ito-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-200-jpr-2018-14-income-tax-officer-kota-shri-krishna-murari-mittal-kota</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-597-jpr-2019-14-molkiya-gram-sewa-sahkari-samiti-limited-ajmer-income-tax-officer-ward-2-3-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-jpr-2020-14-shri-harcharan-laiker-jaipur-dcit-circle-6-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-jpr-2020-24-assistant-commissioner-of-income-tax-central-circle-3-jaipur-ms-harshita-maheshwari-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2475-mum-2018-14-m-s-navodaya-logistics-private-limited-mumbai-dcit-13-1-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3140-mum-2018-14-dream-motels-pvt-ltd-mumbai-ito-wd-12-2-1-mumbai-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1886-kol-2017-14-cookson-india-pvt-ltd-kolkata-dcit-cir-3-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-155-kol-2016-24-dcit-central-circle-xx-kolkata-kolkata-sri-krishna-ghosh-dakshin-dinajpur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-152-kol-2016-24-dcit-central-circle-xx-kolkata-kolkata-sri-krishna-ghosh-dakshin-dinajpur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-104-kol-2018-16-m-s-bindyavasini-projects-pvt-ltd-kolkata-dcit-central-circle-4-3-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2189-kol-2018-14-mahmood-alam-kolkata-acit-circle-29-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2407-kol-2018-14-ito-ward-3-3-kolkata-m-s-pdp-steels-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-kol-2017-14-dcit-circle-3-1-kolkata-kolkata-m-s-alishan-steels-pvt-limited-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-kol-2019-14-i-t-o-ward-3-4-kalimpong-m-s-marda-associates-kalimpong</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-80-kol-2015-24-acit-cir-4-kolkata-kolkata-m-s-apex-enterprises-i-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruchi-soya-industries-ltd-through-authorized-representative-union-of-india-2-others-11063-of-2018</loc>
               <lastmod>2025-12-25T11:30:20.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geeta-fibres-pvt-ltd-union-of-india-and-employee-agent-and-servant-of-union-of-india-and-central-excise-superintendent-9007-2019</loc>
               <lastmod>2025-12-25T11:30:20.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bejan-singh-eye-hospital-pvt-ltd-and-dr-s-m-bejan-singh-and-smt-rooshitha-bejan-singh-income-tax-department-o-o-principal-commissioner-of-income-tax-2-madurai-13383</loc>
               <lastmod>2025-12-25T08:35:22.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vijikumar-and-alamelu-chidambaram-assistant-commissioner-of-income-tax-circle-2-1-williams-road-tiruchirapalli-4821</loc>
               <lastmod>2025-12-25T08:35:22.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/huawei-telecommunications-india-company-private-limited-union-of-india-and-others-2698</loc>
               <lastmod>2025-12-25T11:35:23.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-pun-2017-14-madhukar-sahakari-sk-ltd-faizpur-deputy-commissioner-of-income-tax-jalgaon</loc>
               <lastmod>2025-04-14T05:21:05.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-46-kol-2020-24-a-c-i-t-circle-61-kolkata-smt-moushumi-ghosh-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-237-ahd-2016-16-the-dcit-central-circle-1-3-ahmedabad-shri-maulik-kishorchand-bansal-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-394-ahd-2019-24-the-ito-ward-2-1-2-ahmedabad-the-jayesh-steel-processors-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2351-ahd-2017-14-m-s-sanvira-holdings-gandhinagar-the-dy-cit-gandhinagar-circle-gandhinagar</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1936-ahd-2018-14-smt-daxaben-anilkumar-thakkar-baroda-the-dcit-central-circle-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5977-del-2016-14-mr-sunit-mathur-gurgaon-dcit-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4316-del-2016-14-m-s-varun-beverages-ltd-uttar-pradesh-ito-tds-noida</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-63-del-2017-14-m-s-hind-builders-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-hyd-2017-14-shaik-abdul-hameed-new-delhi-guntur-dcit-central-circle-2-1-hyderabad-hyderabad</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-del-2014-14-mahesh-mehta-delhi-cit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1297-mum-2019-14-ito-ward-1-3-thane-shri-chandraprakash-m-agarwal-mumbai</loc>
               <lastmod>2025-04-19T22:29:06.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-mum-2016-14-wns-global-services-p-ltd-mumbai-dcit-cir-14-3-1-mumbai</loc>
               <lastmod>2025-04-20T00:29:23.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8042-del-2018-14-krishi-utpadan-mandi-samiti-islamnagar-badaun-ito-2-3-badaun</loc>
               <lastmod>2025-04-14T09:14:04.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8813-del-2019-14-vipul-mittal-delhi-acit-circle-63-1-new-delhi</loc>
               <lastmod>2025-04-18T18:22:11.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-ind-2018-14-m-s-d-amp-h-secheron-electrodes-pvt-ltd-inidore-ito-it-amp-tp-bhopal</loc>
               <lastmod>2025-04-15T13:00:17.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-ind-2019-14-public-health-engineering-phe-division-badnawar-acit-tds-cpc-ghaziabad-ito-tds-2-indore</loc>
               <lastmod>2025-04-12T21:42:08.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-ind-2019-14-m-s-office-of-the-district-prosecution-officer-dewas-acit-cpcd-gahaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:01.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-ind-2018-14-the-dcit-1-1-indore-m-s-flexituff-international-ltd-indore</loc>
               <lastmod>2025-04-22T07:15:58.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-100-ind-2016-16-the-dcit-central-1-indore-shri-pankaj-kalani-indore</loc>
               <lastmod>2025-04-22T07:15:58.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-ind-2019-14-m-s-keshav-industries-p-ltd-indore-the-ito-tds-i-indore</loc>
               <lastmod>2025-04-12T21:49:02.321Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-ind-2019-14-dr-arunesh-kumar-mishra-memorial-education-society-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:02.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:02.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:03.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-ind-2019-14-deputy-director-horticulture-banana-development-khandwa-khandwa-dcit-cpc-tds-ghaziabad-indore</loc>
               <lastmod>2025-04-12T21:42:08.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ctk-2020-14-mukesh-mittal-rourkela-ito-ward-2-rourkela</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-asr-2014-14-sh-yash-raj-singh-jammu-the-income-tax-officer-1-3-jammu</loc>
               <lastmod>2025-04-14T02:56:03.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-kol-2019-14-shri-sajjan-agarwal-kolkata-d-c-i-t-circle-3-4-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6673-mum-2019-14-b-amp-m-buildcon-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2022-04-07T06:24:53.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2416-mum-2017-14-contour-entertainment-inc-mumbai-dcit-it-2-1-1-mumbai</loc>
               <lastmod>2022-04-07T06:24:46.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-mum-2018-14-assistant-commissioner-of-income-tax-circle-7-3-1-mumbai-pancard-clubs-limited-mumbai</loc>
               <lastmod>2022-04-07T06:24:46.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1276-kol-1993-14-the-peerless-general-finance-amp-investment-company-limited-kolkata-d-c-i-t-spl-range-16-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1735-kol-2019-14-silver-point-education-trust-kolkata-i-t-o-exemption-ward-1-3-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-del-2020-14-acit-central-circle-28-new-delhi-kewal-kohli-delhi</loc>
               <lastmod>2025-04-14T09:35:08.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4786-del-2016-14-acit-new-delhi-m-s-sagnik-vyapaar-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-21T23:43:26.967Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-139-kol-2017-16-dcit-central-circle-2-1-kolkata-kolkata-m-s-sra-merchandise-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-17T11:28:41.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-9-kol-2018-23-sra-merchandise-private-limited-kolkata-dcit-central-circle-2-1-kolkata-kolkata</loc>
               <lastmod>2025-04-17T11:28:41.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-bang-2019-14-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore-m-s-canara-housing-development-company-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.159Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-bang-2019-14-joint-commissioner-of-income-tax-ltu-bangalore-m-s-hewlett-packward-india-sales-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-alld-2008-14-m-s-chaudhrana-steel-p-ltd-allahabad-acit-allahabad</loc>
               <lastmod>2025-04-17T04:42:36.911Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-chandi-2019-14-acit-circle-panchkula-m-s-haryana-vidyut-prasaran-nigam-ltd-panchkula</loc>
               <lastmod>2025-04-13T00:00:01.201Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1989-ahd-2018-14-deem-roll-tech-limited-ahmedabad-the-dcit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-04-13T08:28:08.769Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1315-bang-2019-14-m-s-malnad-areca-marketing-co-operative-society-limited-shivamogga-assistant-commissioner-of-income-tax-circle-1-shivamogga</loc>
               <lastmod>2025-04-21T05:57:30.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3409-bang-2018-14-m-s-jsr-logistics-ballari-the-assistant-commissioner-of-income-tax-circle-1-bellary</loc>
               <lastmod>2025-04-21T05:57:31.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-chandi-2019-14-m-s-steel-strips-wheels-ltd-chandigarh-dcit-cpc-bangalore-jurisdictional-ao-acit-cc-ii-chandigarh-chandigarh</loc>
               <lastmod>2025-04-12T20:42:06.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6321-mum-2018-14-dcit-5-2-1-mumbai-kiran-gems-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T13:57:15.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-mum-2019-14-ito-17-2-4-mumbai-shri-narendra-mumbai</loc>
               <lastmod>2025-04-20T12:36:23.023Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5519-mum-2018-14-ramesh-auto-stores-mumbai-ito-19-3-1-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-672-mum-2019-14-ito-27-1-5-mumbai-shri-jasmin-mulraj-mehta-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.986Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-ahd-2014-14-the-dcit-central-circle-2-1-ahmedabad-dolphin-laboratories-ltd-now-known-as-intas-pharmaceuticals-ltd-ahmedabad</loc>
               <lastmod>2025-04-16T06:14:31.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-hyd-2019-14-madium-vijay-kumar-anantapur-income-tax-officer-ward-3-anantapur</loc>
               <lastmod>2025-04-15T17:00:24.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-bang-2013-14-mr-yunus-zia-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T08:56:35.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4851-mum-2015-14-altico-capital-india-p-ltd-mumbai-addl-cit-rg-3-1-mumbai</loc>
               <lastmod>2025-04-19T13:57:13.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ahd-2017-14-the-sarvodaya-co-op-credit-soc-ltd-mahisagar-the-income-tax-officer-lunawada-vadodara</loc>
               <lastmod>2025-04-21T10:08:44.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2406-mum-2019-14-kiran-raju-talwar-mumbai-pr-cit-24-mumbai</loc>
               <lastmod>2025-04-21T09:36:34.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5450-del-2017-14-addlcit-special-range-2-new-delhi-continental-india-ltd-meerut</loc>
               <lastmod>2025-04-18T06:22:00.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-mum-2019-14-shri-madhav-prasad-aggarwal-mumbai-acit-21-2-mumbai</loc>
               <lastmod>2025-04-18T01:49:58.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-pun-2015-14-deputy-commissioner-of-income-tax-pune-m-s-igate-global-solution-ltd-pune</loc>
               <lastmod>2025-04-14T06:35:10.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-963-hyd-2019-14-bhaskar-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-965-hyd-2019-14-bhaskar-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-99-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.612Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-133-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-chny-2018-14-dcit-central-circle-1-1-chennai-ecci-info-park-limited-chennai</loc>
               <lastmod>2025-04-13T03:14:03.865Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6017-mum-2016-14-say-india-jewellers-pvt-ltd-mumbai-dcit-13-2-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8314-del-2018-14-riaz-munshi-new-delhi-acit-circle-17-2-new-delhi</loc>
               <lastmod>2025-04-16T04:07:24.489Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-lkw-2019-14-m-s-u-p-state-bridge-corporation-ltd-lucknow-dcit-range-6-lucknow</loc>
               <lastmod>2025-04-19T16:42:55.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1882-mum-2019-14-acit-21-1-mumbai-anilkumar-nandlal-verma-mumbai</loc>
               <lastmod>2022-04-07T06:24:59.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1607-bang-2019-14-m-s-shankaranarayana-constructions-private-limited-bangalore-deputy-commissioner-of-income-tax-central-circle-2-4-bangalore</loc>
               <lastmod>2025-04-17T17:28:50.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-106-ind-2016-16-the-dcit-central-1-indore-shri-dipak-kalani-indore</loc>
               <lastmod>2025-04-11T15:07:03.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1225-hyd-2019-14-leo-edibles-amp-fats-limited-hyderabad-asst-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-220-del-2016-23-m-s-isha-decor-solutions-india-pvt-ltd-gurgaon-dcit-gurgaon</loc>
               <lastmod>2025-04-15T20:28:22.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:21.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2318-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.204Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-138-del-2017-23-babli-devi-prop-hisar-ito-hisar</loc>
               <lastmod>2025-04-15T16:21:21.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4799-del-2017-14-jcit-special-range-1-new-delhi-axiscades-engineering-technologies-ltd-new-delhi</loc>
               <lastmod>2025-04-18T05:28:50.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-hyd-2017-14-g-ashok-reddy-hyderabad-hyderabad-ito-ward-4-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T09:35:52.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-bang-2019-14-m-s-infants-travels-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-04-21T15:36:38.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-pun-2017-14-sadhana-sahakari-bank-ltd-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T05:21:04.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-pun-2019-14-trimurti-coal-trading-co-pune-deputy-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-04-14T05:21:04.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-pun-2016-14-chaitanya-k-chonde-pune-income-tax-officer</loc>
               <lastmod>2025-04-14T05:21:05.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-jpr-2020-24-rajasthan-cricket-association-jaipur-income-tax-officer-exemption-ward-1-jaipur</loc>
               <lastmod>2024-10-09T14:33:54.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-ran-2019-14-maa-chinna-cement-amp-ispat-p-ltd-ramgarh-dcit-circle-2-ranchi</loc>
               <lastmod>2024-10-09T14:41:37.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-jpr-2019-14-shri-virendra-kumar-sharma-jaipur-income-tax-officer-ward-4-2-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-jpr-2019-14-shri-virendra-kumar-sharma-jaipur-income-tax-officer-ward-4-3-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-335-jpr-2019-14-smt-anjali-gupta-alwar-deputy-commissioner-of-income-tax-circle-1-alwar</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-jpr-2019-14-m-s-goodwill-auto-agencies-jaipur-assistant-commissioner-of-income-tax-circle-5-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-jpr-2019-14-shri-vinay-kumar-singhal-alwar-pr-commissioner-of-income-tax-alwar</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-jpr-2019-14-shri-raj-kumar-maheshwari-jaipur-income-tax-officer-ward-4-4-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-jpr-2019-14-shri-sushil-kumar-gyanani-c-o-shrawan-kumar-gupta-advocate-416-surya-chamber-radio-market-nehru-bazar-jaipur-jaipur-ito-ward-4-1-jaipur-ward-4-1-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ctk-2019-14-m-s-maa-tarini-industries-ltd-sundargarh-pr-cit-sambalpur</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-jpr-2020-24-deputy-commissioner-of-income-tax-circle-4-jaipur-shri-piyush-swami-jaipur</loc>
               <lastmod>2024-10-09T14:22:21.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-08-ran-2019-14-harjit-kaur-jamshedpur-acit-circle-1-jamshedpur</loc>
               <lastmod>2025-04-14T18:14:04.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1091-kol-2019-14-dcit-circle-8-2-kolkata-kolkata-m-s-oberoi-hotels-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T19:56:07.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6236-del-2016-14-acit-new-delhi-m-s-ch2m-hill-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-16T09:07:27.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3859-del-2017-14-ito-ward-21-4-new-delhi-bikram-singh-new-delhi</loc>
               <lastmod>2025-04-16T09:00:24.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-ind-2019-14-smt-savita-singh-bhopal-ito-1-1-bhopal</loc>
               <lastmod>2025-04-12T00:14:07.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-707-ind-2019-14-unitara-finance-ltd-indore-ito-4-5-indore</loc>
               <lastmod>2025-04-12T00:14:07.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-ind-2019-14-shri-ankur-agrawal-bhopal-ito-1-4-bhopal</loc>
               <lastmod>2025-04-12T00:21:00.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1039-chny-2018-14-biomed-hitech-industries-limited-chennai-acit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-04-12T18:21:05.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-del-2019-14-aryavart-transport-pvt-ltd-new-delhi-ito-ward-3-2-new-delhi</loc>
               <lastmod>2025-04-18T16:00:55.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1510-del-2010-14-m-s-prakash-industries-ltd-new-delhi-addl-cit-hisar</loc>
               <lastmod>2025-04-18T18:29:08.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3131-chny-2018-14-avm-productions-chennai-acit-non-corporate-circle-20-1-chennai</loc>
               <lastmod>2025-04-12T20:07:01.666Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-hyd-2017-14-vijay-kumar-anthati-hyderabad-hyderabad-dcit-circle-4-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-16T10:21:28.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-hyd-2019-14-jt-commissioner-of-income-tax-osd-international-taxation-hyderabad-idea-cellular-limited-hyderabad</loc>
               <lastmod>2025-04-16T10:21:28.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-hyd-2019-14-jt-commissioner-of-income-tax-osd-international-taxation-hyderabad-idea-cellular-limited-hyderabad</loc>
               <lastmod>2025-04-16T10:21:28.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-ran-2019-14-kunal-banka-ranchi-ito-ward-2-3-ranchi</loc>
               <lastmod>2025-04-14T18:21:00.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-ran-2019-14-m-s-neeraj-enterprises-garhwa-ito-ward-3-5-daltonganj</loc>
               <lastmod>2025-04-14T18:21:00.837Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ran-2019-14-m-s-new-motors-stores-ranchi-ito-ward-2-1-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-ran-2019-14-awadhesh-kumar-singh-dhanbad-acit-circle-1-1-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.390Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-ran-2019-14-sri-indrajit-singh-dhanbad-ito-ward-1-4-dhanbad</loc>
               <lastmod>2025-04-14T18:14:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-hyd-2019-14-mohan-rao-putta-warangal-income-tax-officer-ward-3-warangal</loc>
               <lastmod>2025-04-19T00:50:18.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-hyd-2016-14-acit-central-circle-3-2-hyd-hyderabad-satyam-venture-engineering-services-pvt-ltd-sec-apos-bad-secunderabad</loc>
               <lastmod>2025-04-19T03:21:55.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1722-pun-2017-14-bmc-software-india-pvt-ltd-as-successor-of-kineticglue-online-communities-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-1-pune</loc>
               <lastmod>2025-04-14T01:07:01.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-pun-2019-14-nitin-narayan-keskar-pune-income-tax-officer-ward-7-4-pune</loc>
               <lastmod>2025-04-14T01:07:01.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-del-2015-14-dcit-new-delhi-m-s-climax-overseas-pvt-ltd-gurgaon</loc>
               <lastmod>2025-04-15T20:28:24.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1149-hyd-2017-14-asst-commissioner-of-income-tax-circle-15-1-hyderabad-k-seshagiri-rao-amp-co-hyderabad</loc>
               <lastmod>2025-04-19T01:42:57.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-jodh-2018-14-ito-ward-1-5-jodhpur-m-s-pushtikar-sakh-sahakari-samiti-ltd-jodhpur</loc>
               <lastmod>2025-04-19T13:43:14.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-jodh-2019-14-ramesh-raj-bhra-jalore-dcit-barmer-circle-barmer</loc>
               <lastmod>2025-04-19T13:43:14.907Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-jodh-2018-14-shreya-marriage-beneficiary-trust-bhilwra-ito-ward-2-bhilwara-through-cpc-bangalore-bhilwra</loc>
               <lastmod>2025-04-19T13:43:15.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-jodh-2019-14-mewar-hospital-pvt-ltd-udaipur-acit-central-circle-2-udaipur</loc>
               <lastmod>2025-04-19T13:43:15.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6561-mum-2018-14-wns-north-america-inc-mumbai-d-c-i-t-it-4-3-2-mumbai</loc>
               <lastmod>2025-04-20T00:08:42.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-72-pun-2019-24-income-tax-officer-ward-1-3-jalna-shivratan-motilal-rathi-jalna</loc>
               <lastmod>2025-04-13T18:14:06.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2573-kol-2019-14-ram-saran-pal-kolkata-i-t-o-ward-49-4-kolkata</loc>
               <lastmod>2025-04-16T00:21:19.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1636-pun-2017-14-income-tax-officer-ward-14-3-pune-manish-jeevan-bhaliya-pune</loc>
               <lastmod>2025-04-14T05:42:00.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3628-del-2017-14-amrapali-princely-estate-pvt-ltd-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-21T03:29:20.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3623-del-2017-14-amrapali-zodiac-developers-pvt-ltd-delhi-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T03:29:20.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-181-ind-2019-16-the-acit-central-ii-bhopal-shri-nitin-agrawal-bhopal</loc>
               <lastmod>2025-04-12T00:07:04.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-177-ind-2019-16-the-acit-central-ii-bhopal-shri-nitin-agrawal-bhopal</loc>
               <lastmod>2025-04-12T00:07:04.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-121-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.256Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-119-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-126-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-ahd-2016-14-the-ito-ward-1-1-3-ahmedabad-m-s-bisazze-india-pvt-ltd-kadi</loc>
               <lastmod>2025-04-16T05:56:25.194Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1474-chny-2018-14-acit-central-circle-2-2-chennai-n-sasikala-chennai</loc>
               <lastmod>2025-04-12T13:07:07.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-kol-2020-14-prabhudhan-finance-pvt-ltd-kolkata-a-c-i-t-circle-10-2-kolkata</loc>
               <lastmod>2025-04-14T20:14:00.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-971-mum-2016-14-msm-discovery-p-ltd-mumbai-asst-cit-cen-cir-12-3-2-mumbai</loc>
               <lastmod>2025-04-14T19:21:00.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1590-kol-2019-14-mukesh-kumar-singhania-howrah-a-c-i-t-circle-48-kolkata</loc>
               <lastmod>2025-04-14T20:00:06.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4418-mum-2016-14-universal-medicare-p-ltd-mumbai-dcit-cen-cir-3-2-mumbai</loc>
               <lastmod>2025-04-21T02:29:23.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7265-mum-2018-14-amit-ashok-golwala-mumbai-ito-25-2-1-mumbai</loc>
               <lastmod>2025-04-21T02:43:21.937Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ran-2020-14-durga-devi-shivnarayan-memorial-society-bokaro-ito-exemption-ward-hazaribag</loc>
               <lastmod>2025-04-21T01:50:36.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-ran-2020-14-smt-ekta-sahu-ranchi-acit-c-c-2-ranchi</loc>
               <lastmod>2025-04-21T01:50:36.297Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-ran-2019-14-smt-gurmeet-kaur-jamshedpur-dcit-circle-1-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:36.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-ran-2017-14-ashok-kumar-bokaro-ito-ward-3-1-bokaro</loc>
               <lastmod>2025-04-21T01:50:36.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-ran-2018-14-ashim-kumar-sinha-ramgarh-ito-ward-2-3-ramgarh</loc>
               <lastmod>2025-04-21T01:50:36.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ran-2019-14-sanjay-singh-ranchi-ito-ward-3-1-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.205Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2135-kol-2018-14-shri-ankur-poddar-kolkata-principal-cit-15-kolkata</loc>
               <lastmod>2025-04-16T00:07:30.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1934-kol-2019-14-ravi-choudhary-legal-rep-of-lt-sushila-choudhari-kolkata-i-t-o-ward-36-2-kolkata</loc>
               <lastmod>2025-04-16T00:00:54.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-chny-2019-14-dcit-corporate-circle-1-coimbatore-indo-shell-mould-limited-coimbatore</loc>
               <lastmod>2025-04-12T11:42:04.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-ind-2019-14-kavita-nair-indore-ito-3-4-indore</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-ind-2019-14-ms-anubha-garg-indore-ito3-5-indore</loc>
               <lastmod>2025-04-22T07:29:42.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-kol-2020-24-ito-ward-35-3-kolkata-kanak-kumar-maloo-kolkata</loc>
               <lastmod>2025-04-20T11:43:13.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-kol-2020-24-ito-ward-46-1-kolkata-kolkata-sri-rajesh-agarwal-howrah</loc>
               <lastmod>2025-04-20T11:43:13.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-kol-2020-24-ito-ward-48-4-kolkata-kolkata-surendra-sharma-howrah</loc>
               <lastmod>2025-04-20T11:36:14.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-295-kol-2019-24-i-t-o-ward-2-3-purba-burdwan-tapati-sahana-burdwan</loc>
               <lastmod>2025-04-20T11:36:14.376Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-268-kol-2019-24-ito-ward-36-4-kolkata-suman-kumar-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-293-kol-2019-24-i-t-o-ward-51-2-kolkata-pooja-jhunjhunwala-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-kol-2020-24-ito-ward-22-4-kolkata-kolkata-krishna-kumar-parsuramka-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.040Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-275-kol-2019-24-i-t-o-ward-25-2-kolkata-sanjeev-sanganeria-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-272-kol-2019-24-ito-ward-36-1-kolkata-shri-ravindra-kumar-chopra-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-kol-2020-24-i-t-o-ward-35-2-kolkata-m-s-jivendra-mishra-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:17.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6112-mum-2018-14-pinakin-laxmichand-shah-mumbai-acit-19-2-mumbai</loc>
               <lastmod>2025-04-17T18:07:56.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-mum-2018-14-rukmani-agencies-private-limited-mumbai-dcit-cent-cir-5-1-mumbai</loc>
               <lastmod>2025-04-20T13:22:08.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1566-chny-2018-14-dcit-corpoate-circle-2-1-chennai-m-s-enmas-gb-power-systems-projects-ltd-chennai</loc>
               <lastmod>2025-04-12T07:21:10.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2421-chny-2019-14-m-s-gates-unitta-india-pvt-ltd-kancheepuram-acit-corporate-circle-2-1-chennai</loc>
               <lastmod>2025-04-12T07:21:10.594Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2687-chny-2018-14-urc-construction-pvt-ltd-erode-acit-circle-1-erode</loc>
               <lastmod>2025-04-12T08:56:02.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2828-chny-2018-14-acit-circle-1-erode-urc-construction-private-limited-erode</loc>
               <lastmod>2025-04-12T08:56:02.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3411-chny-2016-14-verizon-data-services-private-limited-chennai-acit-chennai</loc>
               <lastmod>2025-04-12T08:56:03.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-ahd-2014-14-surmandir-entertainment-complex-pvt-ltd-palanpur-the-jt-cit-anand-range-anand</loc>
               <lastmod>2025-04-21T08:08:21.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2603-kol-2019-14-h-l-g-memorial-hospital-p-ltd-asansol-a-c-i-t-circle-2-asansol</loc>
               <lastmod>2025-04-14T14:14:00.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-mum-2019-14-mr-anand-m-shetty-mumbai-acit-29-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6181-mum-2018-14-acit-9-1-1-mumbai-amartara-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-mum-2019-14-proto-chemicals-industries-mumbai-ito-32-2-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-mum-2010-14-barclays-bank-plc-mumbai-addl-dit-it-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-bang-2020-24-givaundan-india-pvt-ltd-bangalore-the-assistant-commissioner-of-income-tax-ltu-circle-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-bang-2019-14-m-s-cisco-systems-capital-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-bang-2017-14-cisco-systems-capital-india-pvt-ltd-bangalore-assistant-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1175-mum-2019-14-income-tax-officer-31-3-2-mumbai-m-s-award-gallary-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7522-mum-2018-14-hindustan-lever-education-amp-welfare-trust-mumbai-acit-exempt-ii-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-coch-2019-14-m-s-kerala-state-construction-corporation-ltd-trivanrum-dcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-coch-2018-14-smt-sreelatha-ramdas-trivandrum-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-coch-2019-14-the-acit-kochi-m-s-trinity-arcade-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-coch-2014-14-dcit-cochin-m-s-kerafibertex-international-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-coch-2019-14-asianet-satellite-communications-ltd-trivandrum-dcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-coch-2020-14-the-acit-kochi-m-s-tropicana-liquid-storage-p-ltd-ernakulam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-89-coch-2020-14-m-s-the-chombal-service-co-op-bank-ltd-kozhikkode-the-ito-wd-2-2-kozhikkode</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-coch-2020-14-m-s-porkulam-service-co-op-bank-ltd-thrissur-the-ito-guruvayoour</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-coch-2020-14-thachampara-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-coch-2020-14-the-pattambi-service-co-op-bank-ltd-pattambi-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-coch-2018-14-dr-mohammed-rafique-muthu-mohammed-rawather-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-coch-2018-14-dr-mohammed-rafique-muthu-mohammed-rawather-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-coch-2019-14-gulf-asia-contracting-co-p-ltd-kollam-the-acit-circle-1-kollam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7275-mum-2018-14-baroda-industries-pvt-ltd-mumbai-ito-circle-3-1-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7279-mum-2018-14-sumitraben-jain-mumbai-ito-21-3-4-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9292-del-2019-14-daksh-lefins-ltd-delhi-ito-ward-7-2-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-viz-2019-14-jupudi-venkateswara-rao-vijayawada-the-income-tax-officer-ward-2-3-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-viz-2018-24-acit-circle-1-rajahmundry-kavivarapu-venu-rajahmundry</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-viz-2019-24-nsl-textiles-limited-guntur-the-assistant-commissioner-of-income-tax-circle-2-1-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-viz-2019-24-income-tax-officer-ward-2-2-vijayawada-kosanam-pushpavathi-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-viz-2019-14-late-deverasetty-venkata-subbarao-lr-d-ravi-kumar-guntur-the-income-tax-officer-ward-1-3-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-viz-2019-14-sri-guru-dattatreya-mattum-nellore-the-income-tax-officer-exemption-ward-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-bang-2015-14-m-s-kmg-infotech-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-bang-2019-14-rashtriya-military-school-bangalore-additional-commissioner-of-income-tax-tds-circle-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-bang-2016-14-toyota-kirloskar-motor-pvt-ltd-dcit-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-169-bang-2014-17-m-s-texas-instruments-india-private-limited-bangalore-additional-commissioner-of-income-tax-ltu-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-bang-2018-14-deputy-commissioner-of-income-tax-circle-2-1-international-taxation-bengaluru-shri-chandrasekhar-sundaresh-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1074-bang-2019-14-assistant-commissioner-of-income-tax-international-taxation-circle-2-2-bangalore-m-s-wipro-limited-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1806-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1808-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1797-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1788-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-bang-2019-14-gmr-enterprises-private-limited-successor-to-gmr-projects-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-bang-2019-14-assistant-commissioner-of-income-tax-circle-4-1-1-bangalore-m-s-kappec-limited-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-43-bang-2009-16-smt-farah-rafi-bangalore-acit-bangalore</loc>
               <lastmod>2025-04-17T08:14:38.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-bang-2018-14-smt-rekha-ramamurthi-achyutuni-bangalore-the-income-tax-officer-ward-6-3-1-bangalore</loc>
               <lastmod>2025-04-17T13:35:51.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-bang-2011-14-m-s-maxim-india-integrated-circuit-design-pvt-ltd-bangalore-ito-bangalore</loc>
               <lastmod>2025-04-17T14:56:46.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3443-bang-2018-14-m-s-bidar-nirmithi-kendra-bidar-the-income-tax-officer-ward-1-bidar</loc>
               <lastmod>2025-04-17T13:07:43.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-bang-2018-14-3s-technologies-amp-automation-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1860-bang-2018-14-m-s-bidar-nirmithi-kendra-bidar-income-tax-officer-ward-1-bidar</loc>
               <lastmod>2025-04-17T13:07:43.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-bang-2018-14-3s-technologies-amp-automation-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-bang-2016-14-m-s-karnataka-badminton-association-bangalore-ddit-bangalore</loc>
               <lastmod>2025-04-17T15:00:40.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-bang-2018-14-m-s-bidar-nirmithi-kendra-bidar-income-tax-officer-ward-1-bidar</loc>
               <lastmod>2025-04-17T13:07:44.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1623-bang-2019-14-shri-chandrashekar-bhat-bangalore-deputy-commissioner-of-income-tax-central-circle-1-1-bangalore</loc>
               <lastmod>2025-04-17T15:00:39.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-bang-2020-24-m-s-image-labels-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-17T15:00:39.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2710-bang-2018-14-mr-gujjaraiah-lakshminarayana-bangalore-income-tax-officer-ward-7-2-4-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-bang-2020-24-verisign-services-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-04-17T13:21:50.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-bang-2019-14-m-s-vectra-investments-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-04-22T00:29:53.623Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ctk-2005-14-smt-renubala-panda-bhubaneswar-ito-bhubaneswar</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-ctk-2018-14-acit-circle-5-1-bhubaneswar-shri-sourab-agarwal-bhubaneswar</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5116-mum-2017-14-money-matters-properties-private-limited-mumbai-income-tax-officer-1-2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5218-mum-2018-14-mahendra-brothers-exports-private-limited-mumbai-deputy-commissioner-of-income-tax-central-circle-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2887-mum-2018-14-sandhu-builders-mumbai-acit-23-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1033-ahd-2018-14-jashiben-dashrathbhai-patel-kalol-ito-ward-4-mehsana</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-ahd-2018-16-smt-vilasben-bhailalbhai-patel-baroda-the-dcit-cent-circle-2-baroda</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-ahd-2018-14-kemit-chemicals-pvt-ltd-ahmedabad-acit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2142-ahd-2017-14-the-acit-circle-2-1-2-ahmedabad-maharashtra-eastern-grid-power-transmission-co-ltd-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-ahd-2018-14-jt-cit-osd-central-circle-2-vadodara-m-s-shreedhar-associates-baroda</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-679-ahd-2018-14-jan-mangal-pharmacy-foundation-valsad-cit-exemption-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-328-ahd-2018-24-the-income-tax-officer-ward-3-3-2-ahmedabad-shri-kalpesh-ganpatlal-patel-ahmedabad</loc>
               <lastmod>2025-08-20T11:11:10.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-mum-2019-14-dcit-3-3-2-mumbai-m-s-veekaylal-investment-company-pvt-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7047-mum-2018-14-ito-26-2-1-mumbai-kutubbuddin-z-bhopalwala-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7053-mum-2018-14-ito-26-2-3-mumbai-nalin-omprakash-pahuja-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7054-mum-2018-14-ito-26-2-3-mumbai-mohd-farroque-mohd-yakub-khan-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7019-mum-2018-14-income-tax-officer-ward-2-1-kalyan-anil-dadarao-garad-ambernath</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7051-mum-2018-14-acit-26-2-mumbai-mahesh-vasant-raut-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7118-mum-2018-14-ito-26-1-5-mumbai-mumbai-shri-israr-ahmed-j-b-choudhary-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2923-chny-2018-14-sunil-chopra-chennai-ito-non-corporate-ward-12-4-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-chny-2019-14-m-mathivanan-chennai-acit-non-corporate-circle-5-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-chny-2020-14-mr-varusai-mohammed-rowther-kazakamal-madurai-ito-ncw-2-3-madurai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2895-chny-2019-14-shri-perumal-batmanadane-pondicherry-ito-ward-1-pondicherry</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3242-chny-2018-14-r-rosalin-vasanthi-salem-ito-salem</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3212-chny-2018-14-r-rosalin-vasanthi-salem-ito-salem</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-94-chny-2019-23-sanmina-sci-technology-india-pvt-ltd-chennai-acit-corporate-circle-6-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2297-chny-2019-14-acit-corporate-circle-6-1-chennai-sanmina-sci-technology-india-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-chny-2019-14-shri-balasubramanian-sekar-chennai-ito-ncc-16-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3388-chny-2019-14-kanchana-s-chennai-ito-ncw-9-2-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2128-chny-2018-14-a-p-r-leather-exports-dindigul-ito-ward-i-1-dindigul</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chentrappinni-service-co-operative-bank-ltd-no-r-276-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-2-10-thrissur-7914</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kalavoor-service-co-operative-bank-ltd-no-1497-income-tax-officer-ward-5-alappuzha-and-commissioner-of-income-tax-appeals-kottayam-and-branch-manager-alappuzha-district-central-co-operative-bank-7924</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/power-grid-corporation-of-india-ltd-srts-1-the-assistant-commissioner-of-income-tax-i-c-circle-15-1-and-the-deputy-commissioner-of-income-tax-circle-14-3-and-the-commissioner-of-income-tax-tds-20516</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-puthenchira-service-co-operative-bank-ltd-no-2264-the-income-tax-officer-ward-2-4-thrissur-and-the-commissioner-of-income-tax-appeals-thrissur-and-the-income-tax-appellate-tribunal-cochin-bench-8516</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-government-servants-co-operative-society-ltd-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-no-5-alappuzha-7549</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varun-raj-and-m-k-rajendran-pillai-and-arun-raj-pillai-and-valsala-raj-the-assistant-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-joint-commissioner-of-income-tax-central-range-3377-2020</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-kuldeep-rai-chawla-and-smt-namrata-chawla-and-sh-amanveer-singh-deputy-commissioner-of-income-tax-circle-5-ors-2922-2020</loc>
               <lastmod>2025-09-18T07:02:49.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trinetra-texturisers-pvt-ltd-commissioner-of-central-excise-and-service-tax-surat-ii-405-2018</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gijo-poothanapra-mathews-union-of-india-represented-by-the-secretary-to-the-government-department-of-revenue-ministry-of-finance-new-delhi-and-income-tax-officer-ward-2-kottayam-and-the-joint-commissioner-of-income-tax-kottayam-range-504</loc>
               <lastmod>2025-09-18T06:55:26.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/techno-engineering-corporation-and-allies-fire-systems-pvt-ltd-and-laique-p-p-and-k-s-harikumar-and-regi-engineering-works-and-general-electric-corporation-and-nev-tech-engineers-and-contractors-and-m-s-spands-electrical-engineers-and-contractors-and-ali-and-associates-and-suresh-kumar-and-cristaline-teleservices-pvt-ltd-and-nadesh-kumar-o-k-and-m-j-joy-and-kurian-varghese-and-baby-puthuran-and-naveen-bharat-sanchar-nigam-ltd-and-union-of-india-and-national-health-mission-35597-19</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/techno-engineering-corporation-the-executive-engineer-e-bsnl-electrical-division-ernakulam-and-the-executive-engineer-e-bsnl-electrical-division-trichur-and-the-executive-engineer-e-bsnl-electrical-division-kannur-and-sub-divisional-engineer-e-bsnl-electrical-sub-division-alappuzha-35597-19</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/liksay-joseph-aged-29-years-union-of-india-represented-by-its-secretary-government-of-india-ministry-of-finance-department-of-revenue-new-delhi-and-the-principal-chief-commissioner-of-income-tax-kerala-and-the-chairman-central-board-of-direct-taxes-and-aarathi-sara-sunil-d-o-dr-sunil-k-mathai-61-2019</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mehta-gold-private-limited-represented-by-director-commissioner-of-income-tax-appeals-u2013-4-and-assistant-commissioner-of-income-tax-circle-4-1-2-5634-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kunal-kiran-parikh-the-income-tax-officer-ward-5-3-3-4963-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-kochi-1-kochi-and-the-principal-commissioner-of-income-tax-kochi-1-kochi-and-the-commissioner-of-income-tax-thrissur-and-the-principal-commissioner-of-income-tax-thrissur-the-federal-bank-ltd-and-south-indian-bank-ltd-and-dhanalakshmi-bank-ltd-and-harrisons-malayalam-ltd-and-fertilizers-and-chemicals-travancore-ltd-and-kerala-state-industrial-development-corporation-ltd-and-popular-vehicles-and-services-ltd-155-2020</loc>
               <lastmod>2025-09-18T07:05:52.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-kochi-1-kochi-and-the-principal-commissioner-of-income-tax-kochi-1-kochi-and-the-commissioner-of-income-tax-thrissur-and-the-principal-commissioner-of-income-tax-thrissur-the-federal-bank-ltd-and-south-indian-bank-ltd-and-dhanalakshmi-bank-ltd-and-harrisons-malayalam-ltd-and-fertilizers-and-chemicals-travancore-ltd-and-kerala-state-industrial-development-corporation-ltd-and-popular-vehicles-and-services-ltd-155-2020</loc>
               <lastmod>2025-09-18T07:05:52.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-le-meridien-bangalore-owned-by-m-s-mac-charles-i-ltd-m-s-karnataka-star-hotels-employees-union-and-the-dy-labour-commissioner-certifying-officer-under-the-industrial-employment-standing-orders-act-1946-and-the-addl-labour-commissioner-admn-appellate-authority-under-the-industrial-employment-standing-orders-act-1946-41013</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muni-seva-ashram-income-tax-officer-1231-2008</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-sarishti-paul-commissioner-of-income-tax-jalandhar-and-another-125</loc>
               <lastmod>2025-09-18T06:58:29.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4719-mum-2018-14-essar-shipping-limited-mumbai-dcit-5-1-2-mumbai</loc>
               <lastmod>2025-12-12T11:05:41.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-71-kol-2018-16-shri-girdhari-lal-goenka-kolkata-dcit-central-circle-4-3-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-36-kol-2019-23-m-s-proficient-commodities-pvt-ltd-kolkata-dcit-cir-5-1-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ran-2018-14-ms-jharkhand-state-co-operative-lac-marketing-amp-procurement-fed-ltd-ranchi-dcit-circle-3-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-03-ran-2018-14-bihar-foundaary-amp-casting-ltd-ranchi-dcit-circle-1-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-ran-2016-14-m-s-c-k-construction-ranchi-dcit-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-01-ran-2018-16-evergreen-welfare-association-patna-acit-circle-3-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-ran-2017-14-jharkhand-mukti-morcha-ranchi-dcit-cir-1-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-17-ran-2015-16-deonis-kiro-ranchi-dcit-cc-3-ranchi-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3198-chny-2018-14-v-kastri-chennai-ito-ncw5-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2070-mum-2016-14-sovereign-safeship-management-pvt-ltd-mumbai-the-income-tax-officer-ward-13-2-2-mumbai</loc>
               <lastmod>2025-12-25T07:26:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1215-mum-2019-14-dcit-international-taxation-3-3-1-mumbai-m-s-nabors-drilling-international-limited-mumbai</loc>
               <lastmod>2025-12-25T07:26:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3424-mum-2019-14-tata-motors-ltd-mumbai-dcit-ltu-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7519-mum-2016-14-acit-1-2-1-mumbai-jasubhai-engineering-p-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7320-mum-2018-14-ups-express-pvt-ltd-formerly-known-as-ups-jetair-express-pvt-ltd-mumbai-dcit-11-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-913-mum-2019-14-vijay-b-shah-huf-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7374-mum-2018-14-noorali-bandeali-charania-mumbai-ito-17-2-5-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-mum-2019-14-income-tax-officer-32-3-1-mumbai-rajesh-madhukar-ingale-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6998-mum-2018-14-semit-pharmaceuticals-amp-chemicals-pvt-ltd-mumbai-dcit-cc-34-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-mum-2019-14-dcit-circle-3-thane-smt-smita-vilas-shimpi-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7371-mum-2018-14-acit-circle-17-2-mumbai-naafe-construction-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/karthikeyan-and-g-anbuselvam-and-selvan-and-k-m-medical-stores-rep-by-its-partner-g-ilankannan-and-v-m-and-co-rep-by-its-managing-partner-v-manoharan-and-manikandan-and-vinodh-kumar-the-commissioner-of-income-tax-appeals-office-of-the-commissioner-of-income-tax-madurai-and-the-income-tax-officer-ward-2-virudhunagar-virudhunavar-district-and-the-assistant-commissioner-of-income-tax-o-o-the-assistant-commissioner-of-income-tax-circle-1-virudhunagar-and-the-income-tax-officer-non-corp-ward-2-4-madurai-625-002-and-the-assistant-commissioner-of-income-tax-corporate-circle-1-madurai-625-002-6026</loc>
               <lastmod>2025-12-25T08:35:21.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-ashok-vihar-a-partnership-firm-the-principal-commissioner-of-income-tax-1-and-the-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-no-3-4-and-tax-recovery-officer-asstt-u2013-1-52</loc>
               <lastmod>2025-12-25T09:25:23.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-mum-2019-14-sumeet-n-jain-mumbai-ito-17-3-4-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-mum-2019-14-dcit-circle-4-2-mumbai-m-s-hindustan-organic-chemicals-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-mum-2015-14-gagan-ashok-khemka-mumbai-asst-cit-cir-21-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-jpr-2019-14-shri-shailendra-kumar-kankariya-jaipur-assistant-commissioner-of-income-tax-circle-4-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-jpr-2019-14-shri-gaurav-sharma-jaipur-jaipur-ito-ward-7-2-jaipur-ward-7-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-jpr-2018-14-income-tax-officer-ward-1-beawar-m-s-shephali-hotels-amp-resorts-pvt-ltd-beawar</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-jpr-2016-14-raghuveer-metal-industries-ltd-ajmer-acit-alwar</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-del-2018-14-teradata-operations-inc-united-states-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6212-del-2016-14-dcit-international-taxation-new-delhi-m-s-bae-systems-plc-gurgaon</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-j-devani-builders-pvt-ltd-union-of-india-11513-2019</loc>
               <lastmod>2025-12-25T11:30:20.460Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/real-prince-spintax-pvt-ltd-and-mr-nirzar-s-desai-union-of-india-14974-2019</loc>
               <lastmod>2025-12-25T11:30:20.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geeta-fibres-pvt-ltd-union-of-india-and-employee-agent-and-servant-of-union-of-india-and-central-excise-superintendent-9007-2019</loc>
               <lastmod>2025-12-25T11:30:20.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ajibar-sk-ajibar-ali-the-union-of-india-and-the-election-commissioner-of-india-and-the-state-of-assam-and-the-state-coordinator-national-register-of-citizens-nrc-and-the-dy-commissioner-chirang-and-the-superintendent-of-police-b-chirang-7903-2019</loc>
               <lastmod>2025-12-25T10:50:22.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5833-mum-2019-14-kawaljeet-singh-sachdeva-mumbai-ito-29-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-and-m-associates-llp-the-assistant-commissioner-of-income-tax-circle-3-2-1-and-the-assistant-commissioner-of-income-tax-circle-u2013-7-2-1-and-the-commissioner-of-income-tax-and-the-commissioner-of-income-tax-7-4714-2020</loc>
               <lastmod>2025-12-25T10:00:21.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruchi-soya-industries-ltd-through-authorized-representative-union-of-india-2-others-11063-of-2018</loc>
               <lastmod>2025-12-25T11:30:20.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2448-kol-2018-14-rungamattee-tea-amp-industries-limited-kolkata-dcit-circle-4-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-83-kol-2018-16-acit-c-c-3-2-kolkata-kolkata-m-s-majestic-commercial-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-kol-2019-14-prachi-enterprises-pvt-ltd-kolkata-i-t-o-ward-5-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-kol-2020-24-dcit-central-circle-3-3-kolkata-shri-gopal-kumar-naredi-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-221-kol-2019-24-a-c-i-t-circle-1-2-kolkata-mukesh-kumar-khemuka-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-222-kol-2019-24-a-c-i-t-circle-1-2-kolkata-rakesh-kumar-khemka-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-kol-2019-14-m-s-intent-dealers-pvt-ltd-kolkata-i-t-o-ward-10-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1726-kol-2019-14-west-bengal-pollution-control-board-kolkata-a-c-i-t-exemption-circle-1-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-kol-2019-14-sri-mukesh-kumar-khaitan-kolkata-a-c-i-t-circle-23-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-kol-2020-24-dcit-circle-12-1-kolkata-kolkata-m-s-international-seaports-haldia-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-153-kol-2016-24-dcit-central-circle-xx-kolkata-kolkata-sri-krishna-ghosh-dakshin-dinajpur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-154-kol-2016-24-dcit-central-circle-xx-kolkata-kolkata-sri-krishna-ghosh-dakshin-dinajpur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2555-kol-2019-14-united-mohun-bagan-football-team-p-ltd-kolkata-i-t-o-ward-6-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-105-kol-2018-16-m-s-bindyavasini-projects-pvt-ltd-kolkata-dcit-central-circle-4-3-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-kol-2019-14-abhiyan-cargo-pvt-ltd-kolkata-i-t-o-wd-15-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-kol-2018-14-acit-circle-12-2-kolkata-m-s-visual-securas-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-kol-2018-14-raghubir-bhuwalka-howrah-ito-ward-46-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-kol-2018-14-m-s-a-g-infraproperties-pvt-ltd-kolkata-ito-ward-4-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-kol-2018-14-sri-ashoke-kundu-hooghly-ito-ward-24-1-hooghly</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-ahd-2014-14-shri-atulbhai-babulal-shah-ahmedabad-the-acit-circle-11-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ahd-2011-14-shri-atul-babubhai-shah-ahmedabad-the-jt-cit-range-10-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-ahd-2014-16-the-ito-ward-8-3-ahmedabad-shree-kanhai-realty-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-232-ahd-2016-16-the-dcit-central-circle-1-3-ahmedabad-smt-gulshan-kishorechand-bansal-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-239-ahd-2016-16-the-dcit-central-circle-1-3-ahmedabad-m-s-bansal-shipping-pvt-ltd-bhavnagar</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-389-ahd-2019-24-the-ito-ward-5-2-2-ahmedabad-m-s-bhavi-tours-amp-travels-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1823-ahd-2019-14-shital-education-trust-panchmahal-the-cit-exemption-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-991-ahd-2018-14-amol-dicalite-limited-ahmedabad-the-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-ahd-2020-14-late-shri-keshavlal-somnath-panchal-through-widow-amp-l-h-smt-champaben-keshavlal-patel-ahmedabad-the-ito-ward-4-2-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-244-ahd-2019-24-health-care-formulation-p-ltd-vadodara-the-income-tax-officer-ward-1-1-3-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-981-ahd-2019-14-shri-narendrakumar-rameshbhai-patel-mehsana-the-dcit-mehsana-circle-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-del-2016-14-sh-umesh-kumar-tyagi-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-47-asr-2019-24-assistant-commissioner-of-income-tax-circle-1-amritsar-shri-navin-mittal-amritsar</loc>
               <lastmod>2026-01-09T09:47:59.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-pun-2016-14-premchand-r-mittal-pune-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T01:07:00.620Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-pun-2015-14-javed-karimkhan-patel-l-h-of-late-karim-khan-shahnoorkhan-patel-aurangabad-income-tax-officer-ward-2-2-aurangabad</loc>
               <lastmod>2025-09-18T08:37:32.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-pun-2017-14-the-rayat-sevak-co-operative-bank-ltd-satara-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T01:07:03.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6076-del-2019-14-rajhans-infratech-pvt-ltd-delhi-jcit-circle-21-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6603-del-2016-14-acit-new-delhi-m-s-indiabulls-financial-services-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6602-del-2016-14-acit-new-delhi-m-s-indiabulls-real-estate-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-499-lkw-2019-14-saina-jan-sewa-samiti-bareilly-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2861-del-2011-14-sak-industries-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1080-mum-2019-14-general-insurance-corporation-of-india-mumbai-asst-cit-3-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-284-mum-2018-24-mwh-india-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-9-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1121-mum-2019-14-dcit-29-2-mumbai-polltech-instruments-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5051-mum-2018-14-devajyoti-n-bhattacharya-mumbai-acit-17-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-chny-2018-14-gobindram-hathiramani-chandru-chennai-ito-international-taxation-ward-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2027-bang-2016-14-shri-ramareddy-ramesh-anekal-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2026-05-06T10:05:50.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1964-ahd-2017-14-dcit-cir-4-2-ahmedabad-dr-chaitanya-b-nagori-ahmedabad</loc>
               <lastmod>2025-04-15T12:00:43.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-69-pun-2019-24-m-s-devgiri-engineering-pune-deputy-commissioner-of-income-tax-central-circle-2-1-pune</loc>
               <lastmod>2025-04-20T07:01:17.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5913-del-2016-14-m-s-time-bound-contracts-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-12T20:28:04.061Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8045-del-2018-14-krishi-utpadan-mandi-samiti-nagina-bijnor-ito-3-1-nazibabad</loc>
               <lastmod>2025-04-14T09:14:04.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-viz-2019-14-tamilnad-mercantile-bank-limited-guntur-the-income-tax-officer-tds-ward-1-guntur</loc>
               <lastmod>2022-04-07T06:24:48.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-mum-2020-24-sabras-investment-amp-trading-co-ltd-now-merged-with-tata-chemical-ltd-mumbai-acit-circle-2-3-mumbai</loc>
               <lastmod>2022-04-07T06:24:53.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7472-mum-2019-14-asst-cit-cc-1-1-mumbai-m-s-b-amp-m-buildcon-mumbai</loc>
               <lastmod>2022-04-07T06:24:53.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-pun-2019-14-sava-healthcare-limited-pune-deputy-commissioner-of-income-tax-central-circle-2-1-pune</loc>
               <lastmod>2025-04-14T18:00:07.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-lkw-2018-14-deputy-commissioner-of-income-tax-1-kanpur-m-s-unique-international-kanpur</loc>
               <lastmod>2025-04-19T16:00:55.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5381-del-2017-14-rajan-ray-new-delhi-acit-circle-67-1-new-delhi</loc>
               <lastmod>2025-04-18T18:22:11.717Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6357-del-2016-14-m-s-lakshya-consultants-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:11.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-870-del-2019-14-rinku-sandhu-new-delhi-ito-ward-29-4-new-delhi</loc>
               <lastmod>2025-04-18T18:22:11.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-del-2017-14-m-s-mdlr-developers-amp-promotors-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:07:58.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-del-2017-14-m-s-mdlr-developers-amp-promotors-p-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T15:07:58.658Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ran-2019-14-sri-umakant-tiwary-daltonganj-ito-ward-3-5-daltonganj</loc>
               <lastmod>2025-04-21T01:50:36.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-mum-2019-14-afcons-infrastructure-ltd-mumbai-pr-cit-9-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5910-del-2016-14-m-s-time-bound-contracts-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-16T05:21:26.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-alld-2016-14-dcit-central-circle-allahabad-shri-surendra-kumar-garg-allahabad</loc>
               <lastmod>2025-04-17T04:42:36.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2802-bang-2018-14-krs-fashion-works-private-limited-bangalore-income-tax-officer-ward-4-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.310Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-ahd-2017-14-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2025-04-12T18:49:05.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-ahd-2017-14-the-asstt-commissioner-of-income-tax-circle-4-1-2-ahmedabad-m-s-troikaa-pharmaceuticlas-limited-ahmedabad</loc>
               <lastmod>2025-04-13T08:28:08.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-del-2016-14-romi-shiv-meerut-pr-cit-meerut</loc>
               <lastmod>2025-04-16T05:42:29.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-asr-2017-14-assistant-commissioner-of-income-tax-circle-2-jammu-sh-raju-chowdhary-jammu</loc>
               <lastmod>2025-04-16T05:35:28.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3322-del-2019-14-dcit-circle-20-1-new-delhi-punjab-amp-sind-bank-new-delhi</loc>
               <lastmod>2025-04-14T09:35:08.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4467-del-2019-14-dcit-rohtak-circle-rohtak-joginder-sharma-rohtak</loc>
               <lastmod>2025-04-14T09:35:08.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-del-2020-14-dcit-circle-37-1-new-delhi-shyam-sunder-doda-new-delhi</loc>
               <lastmod>2025-04-14T09:35:08.729Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-bang-2019-14-m-s-lenovo-india-private-limited-bangalore-income-tax-officer-ward-4-1-1-bangalore</loc>
               <lastmod>2025-04-14T05:56:02.591Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2331-pun-2017-14-m-s-extentia-information-technology-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-04-20T08:01:16.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1961-pun-2018-14-man-energy-solutions-india-pvt-ltd-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-04-20T07:57:23.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-viz-2019-14-the-income-tax-officer-exemptions-ward-guntur-hosanna-ministries-guntur</loc>
               <lastmod>2025-04-20T14:22:05.810Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-396-viz-2019-14-banda-narendra-kumar-amp-company-tanuku-the-income-tax-officer-ward-1-tanuku</loc>
               <lastmod>2025-04-20T14:15:12.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-kol-2019-14-vineet-bajoria-kolkata-i-t-o-ward-44-4-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1952-kol-2019-14-trinetra-merchants-pvt-ltd-kolkata-i-t-o-ward-4-1-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-kol-2019-14-nomura-research-institute-financial-technologies-india-private-limited-kolkata-d-c-i-t-circle-2-2-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2575-kol-2019-14-attivo-economic-zones-pvt-ltd-kolkata-ito-ward-11-3-kolkata</loc>
               <lastmod>2022-04-07T06:24:53.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-38-kol-2020-24-d-c-i-t-circle-1-2-kolkata-shri-rakesh-kumar-khemuka-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3170-mum-2019-14-aspee-agro-equipment-p-ltd-mumbai-dcit-12-1-1-mumbai</loc>
               <lastmod>2022-04-07T06:24:56.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-ind-2019-14-m-s-oswal-computers-amp-amp-consultants-p-ltd-indore-the-ito-tds-1-indore</loc>
               <lastmod>2025-04-12T21:49:02.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-557-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:02.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:03.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-ind-2019-14-deputy-director-horticulture-banana-development-khandwa-khandwa-dcit-cpc-tds-ghaziabad-indore</loc>
               <lastmod>2025-04-12T21:42:08.113Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-552-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:03.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-554-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:03.481Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ind-2019-14-dr-vinod-bhandari-indore-the-dcit-cir-2-1-indore</loc>
               <lastmod>2025-04-13T01:49:09.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ind-2017-14-dr-vinod-bhandari-indore-the-acit-cir-2-1-indore</loc>
               <lastmod>2025-04-13T01:49:09.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2917-del-2019-14-gurukul-ayurved-pharmacy-haridwar-dcit-exemption-circle-ghaziabad</loc>
               <lastmod>2025-04-14T09:49:04.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2856-del-2019-14-national-federation-of-cooperative-sugar-factory-ltd-new-delhi-acit-circle-53-1-new-delhi</loc>
               <lastmod>2025-04-15T21:07:26.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2859-del-2019-14-meenu-jain-panipat-ito-ward-02-panipat</loc>
               <lastmod>2025-04-15T21:07:26.336Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-del-2017-14-acit-new-delhi-m-s-a-amp-a-accessories-new-delhi</loc>
               <lastmod>2025-04-15T20:28:24.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2180-del-2014-14-dcit-ltu-new-delhi-m-s-c-amp-s-electric-limited-new-delhi</loc>
               <lastmod>2025-04-18T13:57:01.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-155-del-2016-23-m-s-taureg-properties-amp-security-services-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2315-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:21.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2312-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1454-del-2016-14-dcit-faridabad-m-s-lakhani-india-ltd-faridabad</loc>
               <lastmod>2025-04-14T08:49:07.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2621-del-2017-14-anil-kniting-industries-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T20:28:22.300Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-29-del-2017-23-m-s-a-b-pal-electricals-pvt-ltd-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-20T19:08:21.379Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-ind-2019-14-district-publicprosecution-officer-ujjain-the-acit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:01.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-ind-2019-14-m-s-office-of-the-district-prosecution-officer-dewas-acit-centralized-processing-cell-tds-dewas</loc>
               <lastmod>2025-04-12T21:49:01.362Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-104-ind-2016-16-the-dcit-central-1-indore-shri-dipak-kalani-indore</loc>
               <lastmod>2025-04-22T07:15:58.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-241-ran-2019-14-sri-jitendra-agarwal-garg-jamshedpur-acit-circle-2-1-jamshedpur</loc>
               <lastmod>2025-04-14T18:14:07.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-ran-2019-14-shri-anand-shankar-bokaro-steel-city-ito-ward-1-3-bokaro-steel-city</loc>
               <lastmod>2025-04-14T18:14:07.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2637-chny-2019-14-smt-kala-easwaran-kumar-chennai-ito-ncw-1-5-chennai</loc>
               <lastmod>2025-04-12T07:21:10.408Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-chny-2017-14-acit-coimbatore-ktm-jewellery-limited-coimbatore</loc>
               <lastmod>2025-04-12T07:21:10.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-chny-2019-14-a-k-natarajan-villupuram-acit-villupuram-circle-villupuram</loc>
               <lastmod>2025-04-12T14:28:05.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5536-mum-2018-14-ito-29-3-5-mumbai-shri-vipul-h-parekh-mumbai</loc>
               <lastmod>2025-04-21T09:22:35.731Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-147-ind-2019-24-shantinath-builders-amp-developers-bhopal-bhopal-dcit-crntral-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-kol-2019-14-phaskowa-tea-plantation-ltd-kolkata-d-c-i-t-circle-4-2-kolkata</loc>
               <lastmod>2025-04-16T01:35:24.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-hyd-2015-14-dcit-central-circle-3-1-hyderabad-hyderabad-veeyes-investments-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:07:01.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-hyd-2015-14-dcit-central-circle-3-1-hyderabad-hyderabad-fincity-investments-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:07:01.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-hyd-2015-14-dcit-central-circle-3-1-hyderabad-hyderabad-highgrace-investments-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:07:01.852Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-kol-2019-14-manoj-kumar-khandelwal-kolkata-i-t-o-ward-31-1-kolkata</loc>
               <lastmod>2025-04-14T19:56:09.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-ran-2018-14-niraj-kumar-ranchi-ito-ward-2-1-ranchi</loc>
               <lastmod>2025-04-14T18:21:00.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-329-ran-2018-14-shri-raees-ahmad-khan-bokaro-steel-city-dcit-circle-3-1-bokaro-steel-city</loc>
               <lastmod>2025-04-14T18:21:00.463Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-ran-2019-14-geetanjali-banka-ranchi-ito-ward-1-3-ranchi</loc>
               <lastmod>2025-04-14T18:21:00.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ran-2019-14-ito-ward-1-5-dhanbad-shri-manoj-kumar-singh-dhanbad</loc>
               <lastmod>2025-04-14T18:21:01.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-09-ind-2019-14-kiran-jain-ind-bhopal-the-ito-1-1-bhopal</loc>
               <lastmod>2025-04-12T01:49:10.648Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-ind-2019-14-shri-prabhat-sojatia-indore-the-acit-2-1-indore</loc>
               <lastmod>2025-04-12T00:21:00.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-861-ind-2019-14-inderpal-singh-malik-dewas-cit-ujjain-ujjain</loc>
               <lastmod>2025-04-12T00:21:00.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-862-ind-2019-14-shri-sanjay-jaiswal-khargone-ito-khargone-khargone</loc>
               <lastmod>2025-04-12T00:21:00.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-143-ind-2019-16-ajay-singh-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-132-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-144-ind-2019-16-ajay-singh-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-134-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-131-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:05.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-98-ind-2019-16-vijay-singh-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:42:05.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-753-ahd-2019-14-hemaniben-paragbhai-shah-ahmedabad-the-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1062-hyd-2019-14-bhagatram-hyderabad-asst-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-04-15T17:14:21.285Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-hyd-2019-14-bhagatram-hyderabad-asst-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-04-15T17:14:21.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-hyd-2018-14-bhagatram-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-04-15T17:14:21.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-940-hyd-2019-14-srinivas-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-936-hyd-2019-14-srinivas-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-937-hyd-2019-14-srinivas-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-hyd-2019-14-nanda-kumar-toyakkat-secunderabad-income-tax-officer-ward-60-1-now-with-ito-ward-10-5-hyderabad</loc>
               <lastmod>2025-04-15T17:14:22.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-612-mum-2019-24-acit-22-2-mumbai-m-s-m-l-realty-mumbai</loc>
               <lastmod>2025-04-16T04:35:29.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2528-kol-2018-14-basu-apos-s-polyfab-pvt-ltd-kolkata-dcit-circle-14-1-kolkata</loc>
               <lastmod>2025-04-16T00:21:20.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2423-kol-2019-14-acit-circle-50-1-kolkata-kolkata-shri-ranjit-kumar-saha-kolkata</loc>
               <lastmod>2025-04-16T00:14:27.656Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9231-del-2019-14-unipatch-rubber-ltd-new-delhi-acit-special-range-9-new-delhi</loc>
               <lastmod>2025-04-16T05:21:26.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2693-ahd-2011-14-bisazza-india-limited-mehsana-the-acit-range-1-ahmedabad</loc>
               <lastmod>2025-04-16T05:56:25.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-ahd-2017-14-crystal-ceramic-industries-pvt-ltd-mehsana-the-deputy-commissioner-of-income-tax-circle-1-1-2-ahmedabad</loc>
               <lastmod>2025-04-16T06:00:48.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-ran-2018-14-sail-refractory-unit-bokaro-steel-city-ito-tds-ward-bokaro-steel-city</loc>
               <lastmod>2025-04-21T01:50:36.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ran-2018-14-baneswar-tudu-jamshedpur-ito-ward-1-3-jamshedpur</loc>
               <lastmod>2025-04-21T01:50:37.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ran-2019-14-giridih-carmel-convent-school-giridih-dcit-exemption-circle-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-ran-2018-14-sri-anil-kumar-dhanbad-ito-ward-1-1-dhanbad</loc>
               <lastmod>2025-04-21T01:50:37.165Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-ran-2020-14-smt-krishna-devi-ranchi-acit-c-c-2-ranchi</loc>
               <lastmod>2025-04-21T01:50:36.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-ran-2020-14-smt-binita-sahu-ranchi-acit-c-c-2-ranchi</loc>
               <lastmod>2025-04-21T01:50:36.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-ran-2020-14-smt-rakhi-sahu-ranchi-acit-c-c-2-ranchi</loc>
               <lastmod>2025-04-21T01:50:36.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ran-2018-14-m-s-surya-homes-hzb-ito-ward-2-2-hzb</loc>
               <lastmod>2025-04-21T01:50:36.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-ran-2017-14-amit-kumar-saraf-kolkata-ito-ward-3-1-bokaro</loc>
               <lastmod>2025-04-21T01:50:36.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-ran-2018-14-m-s-jaikrishna-febtex-pvt-ltd-west-bengal-ito-ward-3-3-bokaro-steel-city</loc>
               <lastmod>2025-04-21T01:50:36.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ran-2018-14-sail-refractory-unit-bokaro-steel-city-ito-tds-ward-bokaro-steel-city</loc>
               <lastmod>2025-04-21T01:50:36.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7422-mum-2018-14-ito-33-1-4-mumbai-de-amp-nephew-mumbai</loc>
               <lastmod>2025-04-21T02:36:26.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3626-del-2017-14-amrapali-sapphire-developers-pvt-ltd-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-21T03:29:20.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-ahd-2018-16-dcit-central-circle-1-2-ahmedabad-m-s-angel-infra-ahmedabad</loc>
               <lastmod>2025-04-21T05:15:24.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-896-kol-2019-14-m-s-omkar-infracon-private-limited-kolkata-i-t-o-ward-12-2-kolkata</loc>
               <lastmod>2025-04-15T13:28:16.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-pun-2018-14-aman-chhote-vyapari-sahakari-patsanstha-maryadit-ichalkranji-x906-x92f-x915-x930-x905-x927-x93f-x915-x93e-x930-x940-x935-x93e-x930-x94d-x921-4-ichalkaranji</loc>
               <lastmod>2025-04-14T05:21:04.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-pun-2017-14-sharmila-yatin-palkar-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T05:21:05.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-pun-2017-14-deepak-hari-kothari-latur-joint-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T05:21:05.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1766-pun-2017-14-rajarambapu-patil-ssk-sangli-assistant-commissioner-of-income-tax-circle-2-sangli</loc>
               <lastmod>2025-04-14T05:42:00.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2008-kol-2018-14-ito-ward-11-1-kolkata-m-s-one-ad-display-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-14T20:00:12.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-kol-2019-14-dcit-circle-11-1-kolkata-m-s-g-s-atwal-amp-company-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-kol-2019-14-dcit-circle-11-1-kolkata-m-s-g-s-atwal-amp-company-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2229-kol-2019-14-dcit-circle-11-1-kolkata-m-s-g-s-atwal-amp-company-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.531Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4684-del-2016-14-mr-deepak-bhardwaj-uttar-pradesh-ito-noida</loc>
               <lastmod>2025-04-14T08:56:07.284Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2123-del-2017-14-acit-new-delhi-m-s-comfort-net-traders-i-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-14T08:56:07.399Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2786-del-2016-14-dcit-faridabad-m-s-nhpc-ltd-faridabad</loc>
               <lastmod>2025-04-14T08:56:07.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1415-chny-2019-14-acit-circle-3-1-trichy-n-s-k-builders-trichy</loc>
               <lastmod>2025-04-13T03:14:06.518Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-chny-2019-14-ito-corporate-ward-4-1-chennai-malar-energy-amp-infrastructure-pvt-ltd-chennai</loc>
               <lastmod>2025-04-13T03:14:06.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1688-bang-2019-14-m-s-infants-travels-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-04-21T15:36:38.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-ahd-2018-14-m-s-b-m-patel-amp-brothers-baroda-the-dcit-circle-ward-1-2-vadodara</loc>
               <lastmod>2025-04-21T17:29:29.298Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-ind-2019-14-m-s-sagarmal-fakirchand-huf-dhar-ito-dhar</loc>
               <lastmod>2025-04-22T07:29:42.735Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-ind-2019-14-shri-jaikishan-parchani-indore-the-ito-5-5-indore</loc>
               <lastmod>2025-04-22T07:29:41.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-ind-2019-14-the-acit-3-1-indore-shri-bharat-jain-indore</loc>
               <lastmod>2025-04-22T07:29:45.196Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2569-del-2019-14-sunita-kaswan-hisar-ito-ward-04-hisar</loc>
               <lastmod>2025-04-15T21:07:21.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-mum-2015-14-khazanah-india-advisors-p-ltd-mumbai-dcit-cir-3-2-2-mumbai</loc>
               <lastmod>2025-04-19T13:57:13.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-del-2010-14-m-s-prakash-industries-ltd-new-delhi-addl-cit-hisar</loc>
               <lastmod>2025-04-18T18:29:08.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-del-2017-14-mrs-pinky-bedi-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-18T18:29:08.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-chny-2019-14-opti-products-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-04-13T03:14:04.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-jpr-2019-14-shri-sanjay-prakash-kulshrestha-jaipur-income-tax-officer-t-amp-j-o-o-pr-cit-2-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-hyd-2019-14-b-syamalamma-madanapalle-income-tax-officer-ward-1-madanapalle</loc>
               <lastmod>2025-04-15T17:00:24.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4793-del-2018-14-adarsh-shiksha-sansthan-delhi-ito-exemption-ward-1-1-new-delhi</loc>
               <lastmod>2025-04-15T21:07:22.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2673-del-2019-14-anil-kumar-tomar-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-04-20T15:29:20.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6657-del-2014-14-dcit-new-delhi-m-s-kay-jay-fincap-ltd-new-delhi</loc>
               <lastmod>2025-04-20T15:29:20.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-mum-2019-14-shri-ashuram-udaramji-bishnoi-mumbai-ito-19-1-2-mumbai</loc>
               <lastmod>2025-04-20T11:01:20.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-pun-2018-14-bank-of-maharashtra-pune-deputy-commissioner-of-income-tax-range-1-pune</loc>
               <lastmod>2025-04-14T01:07:01.421Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-nag-2019-24-daryapur-shetkari-sahakari-ginning-amp-pressing-factory-ltd-banosa-amaravati-a-c-i-t-amravati-circle-amravati-amaravati</loc>
               <lastmod>2025-04-13T10:35:04.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-hyd-2016-14-shobha-pandit-sharma-hyderabad-secunderabad-adit-intl-taxn-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-jodh-2018-14-rajesh-vishnoi-jodhpur-acit-circle-1-jodhpur</loc>
               <lastmod>2025-04-19T13:15:20.777Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-179-ind-2019-16-the-acit-central-ii-bhopal-shri-nitin-agrawal-bhopal</loc>
               <lastmod>2025-04-12T00:07:04.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-56-ind-2019-24-manish-rai-jhansi-dcit-central-circle-bhopal</loc>
               <lastmod>2025-04-12T02:07:03.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-ind-2019-24-samrat-ashok-technological-institute-polytechnic-college-vidisha-commissioner-of-income-tax-exemption-bhopal</loc>
               <lastmod>2025-04-12T02:00:07.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-131-ind-2019-24-shri-shant-agro-sales-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-140-ind-2019-24-ashok-kumar-jain-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-138-ind-2019-24-dcit-crntral-1-bhopal-ashok-kumar-jain-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-139-ind-2019-24-ashok-kumar-jain-bhopal-dcit-crntral-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-125-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-122-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-111-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-the-dcit-1-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-109-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-thdcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-141-ind-2019-24-smt-asha-jain-bhopal-dcit-central-i-indore-indore</loc>
               <lastmod>2025-04-12T02:07:00.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-112-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-the-dcit-1-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5682-mum-2017-14-dcit-4-2-2-mumbai-hema-dyeing-amp-printing-wills-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T20:22:04.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-mum-2019-14-shri-pankaj-kapurchand-sanghavi-mumbai-ito-17-2-5-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3577-mum-2017-14-agilent-technologies-india-p-ltd-mumbai-dcit-it-rg-4-3-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7371-mum-2017-14-essar-shipping-limited-mumbai-acit-5-1-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2168-mum-2019-14-dcit-it-4-2-1-mumbai-m-s-safamarines-container-lines-n-v-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2389-kol-2019-14-m-s-raj-hardware-burdwan-i-t-o-ward-2-4-burdwan</loc>
               <lastmod>2025-04-19T15:15:05.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3173-chny-2019-14-lalith-kumar-chennai-ito-corporate-ward-9-1-chennai</loc>
               <lastmod>2025-04-12T08:56:03.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-jodh-2018-14-m-s-nokha-agro-services-bikaner-pr-cit-bikaner</loc>
               <lastmod>2025-04-19T13:43:15.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-jodh-2018-14-smt-manjula-devi-jain-pali-ito-ward-2-pali</loc>
               <lastmod>2025-04-19T13:43:15.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3001-ahd-2015-14-shri-prahladrai-k-agrawal-ahmedabad-the-dy-cit-circle-5-3-ahmedabad</loc>
               <lastmod>2025-04-22T00:43:55.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6401-del-2019-14-savita-singh-d-o-late-shri-mahipal-singh-bulandshahr-up-ito-ward-3-2-bulandshahr</loc>
               <lastmod>2025-04-16T09:14:23.671Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3168-del-2019-14-sanjiv-dutta-new-delhi-ito-ward-31-3-new-delhi</loc>
               <lastmod>2025-04-16T09:07:31.327Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-220-del-2018-23-pradeep-tayal-gautam-budh-nagar-ito-ward-2-4-noida</loc>
               <lastmod>2025-04-18T12:36:03.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2845-mum-2018-14-dcit-21-3-mumbai-rupin-hemant-banker-mumbai</loc>
               <lastmod>2025-04-18T01:42:59.520Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5404-del-2017-14-continental-carriers-pvt-ltd-new-delhi-ito-ward-6-3-new-delhi</loc>
               <lastmod>2025-04-18T06:22:00.093Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-jpr-2018-14-shri-shakeel-khan-jaipur-income-tax-officer-ward-3-3-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-jpr-2018-14-m-s-goyal-infradevelopers-i-ltd-jaipur-income-tax-officer-ward-6-2-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-831-jpr-2019-14-income-tax-officer-exemption-bharatpur-bharatpur-royal-family-religious-amp-ceremonial-trust-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-jpr-2020-14-dcit-circle-6-jaipur-m-s-the-rajasthan-state-ganganagar-sugar-mills-ltd-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-asr-2015-14-the-income-tax-officer-faridkot-smt-jagdish-kaur-dhillon-faridkot</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-ran-2019-14-ajay-soni-east-singhbhum-ito-ward-2-2-jamshedpur</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-110-kol-2018-23-bhavya-merchandise-pvt-ltd-kolkata-dcit-central-circle-2-1-kolkata</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4452-mum-2017-14-deputy-commissioner-of-income-tax-15-2-1-mumbai-kellogg-india-p-ltd-mumbai</loc>
               <lastmod>2025-04-21T09:08:39.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-mum-2019-14-ito-27-2-1-mumbai-shri-kevin-jorrace-gonsalvez-mumbai</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-765-mum-2019-14-sista-apos-s-private-ltd-mumbai-acit-2-3-2-mumbai</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-coch-2020-14-the-kanjikode-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2024-10-09T13:09:04.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-ahd-2012-14-the-acit-central-circle-1-3-ahmedabad-leela-ship-recycling-pvt-ltd-bhavnagar</loc>
               <lastmod>2025-04-21T07:50:32.192Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-pun-2017-14-m-s-raizan-steel-engineering-private-limited-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T01:07:02.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1057-pun-2017-14-mahesh-narayan-yande-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T01:07:02.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-68-pun-2019-24-assistant-commissioner-of-income-tax-central-circle-2-2-pune-sinhagad-technical-education-society-pune</loc>
               <lastmod>2025-04-14T01:07:03.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-318-kol-2019-24-ito-ward-46-3-kolkata-kolkata-m-s-devi-prasad-chowdhary-huf-howrah</loc>
               <lastmod>2025-04-20T11:36:15.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-kol-2020-24-acit-circle-46-kolkata-b-n-agarwal-amp-sons-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-271-kol-2019-24-acit-circle-35-kolkata-smt-mukta-agarwal-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-274-kol-2019-24-i-t-o-ward-25-2-kolkata-sanjeev-sanganeria-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.970Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-317-kol-2019-24-ito-ward-46-3-kolkata-shri-abhinandan-chopra-howrah</loc>
               <lastmod>2025-04-20T11:36:16.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-289-kol-2019-24-i-t-o-ward-49-3-kolkata-smt-sikha-bagaria-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-296-kol-2019-24-i-t-o-ward-2-3-purba-burdwan-souvik-sahana-burdwan</loc>
               <lastmod>2025-04-20T11:36:14.115Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-298-kol-2019-24-dcit-circle-47-kolkata-m-s-jaychand-lal-chopra-huf-howrah</loc>
               <lastmod>2025-04-20T11:36:14.195Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-299-kol-2019-24-ito-ward-43-3-kolkata-smt-anita-digga-kolkata</loc>
               <lastmod>2025-04-20T11:36:14.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-kol-2020-24-ito-ward-50-3-kolkata-aditya-saraf-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-kol-2020-24-i-t-o-ward-45-2-kolkata-sri-soumitra-joshi-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.979Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-kol-2020-24-ito-ward-47-4-kolkata-kolkata-manisha-madhogaria-howrah</loc>
               <lastmod>2025-04-20T11:43:13.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-mum-2019-14-acit-circle-17-2-mumbai-shri-jagat-uttamchand-shah-mumbai</loc>
               <lastmod>2025-04-20T12:36:23.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5571-mum-2018-14-sri-anit-j-asthana-mumbai-income-tax-officer-24-1-2-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-pun-2019-14-nemichand-savaji-solanki-satara-income-tax-officer-ward-1-satara</loc>
               <lastmod>2025-04-20T08:22:21.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1632-pun-2019-14-shree-gajanan-milk-transport-co-operative-society-limited-pune-deputy-commissioner-of-income-tax-circle-6-pune-pune</loc>
               <lastmod>2025-04-20T08:22:22.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-ran-2019-14-nisha-sarawgi-ranchi-acit-circle-2-ranchi</loc>
               <lastmod>2025-04-20T10:50:22.253Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-ran-2019-14-industrial-and-mining-associates-ranchi-ito-ward-2-4-ranchi</loc>
               <lastmod>2025-04-20T10:50:22.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1463-hyd-2018-14-sreenivasa-reddy-cheemalamarri-hyderabad-income-tax-officer-international-taxation-1-hyderabad</loc>
               <lastmod>2025-04-19T06:01:36.377Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1372-bang-2019-14-deputy-commissioner-of-income-tax-circle-5-2-1-bangalore-m-s-national-co-operative-bank-limited-bangalore</loc>
               <lastmod>2025-04-17T09:35:35.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-hyd-2019-14-jt-commissioner-of-income-tax-osd-international-taxation-hyderabad-idea-cellular-limited-secunderabad</loc>
               <lastmod>2025-04-16T10:21:28.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-374-viz-2018-14-sri-parameswari-projects-private-limited-srikakulam-income-tax-officer-ward-3-srikakulam</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-viz-2018-14-assistant-commissioner-of-income-tax-circle-1-eluru-3f-industries-limited-tadepalligudem</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-viz-2019-14-seshadri-dall-mill-guntur-the-income-tax-officer-ward-1-tenali</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-viz-2018-14-the-income-tax-officer-exemptions-ward-guntur-hosanna-ministries-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-coch-2020-14-thachampara-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-coch-2020-14-the-pattambi-service-co-op-bank-ltd-pattambi-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2323-bang-2019-14-sri-venkataswamy-manjunath-bangalore-income-tax-officer-ward-4-3-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-coch-2020-14-the-pattambi-service-co-op-bank-ltd-pattambi-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-coch-2020-14-m-s-kannan-devan-hills-plantations-company-p-ltd-idukki-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-coch-2018-14-dr-mohammed-rafique-muthu-mohammed-rawather-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-coch-2019-14-smt-jiby-mathew-kottayam-the-dcit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-coch-2014-14-dcit-cochin-m-s-kerafibertex-international-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-coch-2019-14-dcit-ernakulam-jojo-frozen-foods-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-705-coch-2019-14-the-acit-kochi-m-s-innovative-foods-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-688-coch-2019-14-kerala-state-electronics-dev-corpn-ltd-trivandrum-the-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-coch-2019-14-dcit-trivandrum-asianet-satellite-communications-ltd-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-coch-2019-14-m-s-kottakkal-wood-complex-kottakkal-the-ito-tirur</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-del-2018-14-indu-tyagi-ghaziabad-ito-ward-1-3-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2754-del-2019-14-bhagwan-swroop-pathak-haryana-ito-ward-1-3-haryana</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2964-del-2018-14-harbhajan-singh-chadha-moradabad-acit-central-circle-29-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-del-2020-24-ito-new-delhi-dolly-sabharwal-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3862-del-2019-14-jayapraksah-nagar-noida-ito-ward-1-5-noida</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-del-2019-14-adman-advertising-new-delhi-acit-circle-34-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4292-del-2016-14-acit-new-delhi-sh-sharuk-passi-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3535-del-2016-14-dcit-new-delhi-m-s-hind-industries-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4451-del-2019-14-gopal-sharma-gurgaon-ito-ward-13-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-del-2017-14-devender-kumar-hisar-ito-hisar</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6899-del-2017-14-gautam-thadani-new-delhi-income-tax-officer-ward-12-2-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1233-mum-2019-14-shri-rajesh-k-shah-huf-mumbai-ito-27-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1268-mum-2019-14-dcit-circle-2-thane-prakash-hansraj-patel-thane</loc>
               <lastmod>2025-07-10T08:17:37.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4768-mum-2018-14-luxora-infrastructure-p-ltd-mumbai-ito-6-3-2-restructured-designation-central-circle-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-706-mum-2017-14-ashok-m-wadhwa-mumbai-acit-osd-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6899-mum-2016-14-hemant-ranjit-khatau-mumbai-ito-wd-18-1-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5316-mum-2017-14-ito-2-2-1-mumbai-i-a-amp-i-c-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2941-mum-2019-14-mukesh-shah-huf-mumbai-ito-ward-17-2-4-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-mum-2019-14-ito-21-2-1-mumbai-shri-kapil-harilal-gala-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-mum-2019-14-dcit-cir-15-3-1-mumbai-tiger-steel-engineering-india-private-limited-navi-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7369-mum-2018-14-wendy-leslie-pereira-mumbai-acit-21-3-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3241-bang-2018-14-negalala-anantharamu-rajesh-bangalore-income-tax-officer-ward-5-3-5-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-bang-2017-14-tektronix-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1576-bang-2017-14-m-s-pragnya-crest-properties-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-3-1-2-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-mum-2019-14-smt-mintusayermal-jain-mumbai-dcit-cc1-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-mum-2019-14-m-s-feber-construction-mumbai-acit-21-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5004-mum-2019-14-madan-singh-h-chouhan-mumbai-ito-19-2-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7338-mum-2017-14-deputy-commissioner-of-income-tax-3-3-2-mumbai-standard-industries-limited-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6363-mum-2017-14-audi-ag-mumbai-dcit-it-1-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-mum-2018-14-omkar-metal-amp-alloys-corporation-mumbai-i-t-o-19-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-178-ahd-2012-23-torrent-power-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1404-ahd-2018-14-shri-pramod-somnath-agrawal-ahmedabad-the-ito-ward-3-3-4-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-ahd-2018-14-jan-mangal-pharmacy-foundation-valsad-cit-exemption-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7301-mum-2019-14-manubhai-gems-pvt-ltd-mumbai-dcit-cc2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1638-ahd-2019-14-m-s-shreno-limited-baroda-the-acit-circle-2-1-1-baroda</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1714-ahd-2018-14-ranjanaben-mukeshbhai-patel-mumbai-dcit-circle-2-bhavnagar</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2209-mum-2017-14-mylan-pharmaceuticals-p-ltd-raigad-asst-cit-cir-7-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2513-bang-2019-14-m-s-citrix-systems-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-11-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-656-bang-2016-14-infeineon-technologies-india-pvt-ltd-bangalore-asst-c-i-t</loc>
               <lastmod>2025-07-22T10:42:20.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2249-bang-2018-14-m-s-mymul-raitha-kalyana-trust-mysore-the-commissioner-of-income-tax-exemption-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1744-bang-2019-14-m-s-garage-labs-technologies-private-limited-bangalore-the-income-tax-officer-ward-3-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-bang-2019-14-centurylink-technologies-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1785-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-mum-2019-14-anjuman-e-taiyabi-ustad-trust-mumbai-ito-19-1-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1954-mum-2019-14-tata-motors-ltd-mumbai-dy-cit-ltu-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5416-mum-2018-14-ito-sard-1-2-thane-thane-mak-rubber-products-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5596-mum-2018-14-dilip-ghanshamdas-mohatta-mumbai-acit-21-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-333-ahd-2019-24-vintech-industries-pvt-ltd-ahmedabad-deputy-cit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2969-ahd-2017-14-the-acit-circle-4-1-2-ahmedabad-m-s-torrent-cables-limited-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-ahd-2018-14-btw-atlanta-transformers-india-pvt-ltd-bharuch-acit-circle-1-1-1-vadodara</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1644-ahd-2018-14-shri-vithalbhai-r-patel-kheda-the-income-tax-officer-ward-4-nadiad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ctk-2017-14-mahanadi-metal-and-chemicals-private-limited-rourkela-ito-ward-1-rourkela</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-bang-2019-14-shri-k-palaniswamy-bangalore-assistant-commissioner-of-income-tax-circle-1-2-bengaluru</loc>
               <lastmod>2025-04-17T13:07:44.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3442-bang-2018-14-m-s-bidar-nirmithi-kendra-bidar-the-income-tax-officer-ward-1-bidar</loc>
               <lastmod>2025-04-17T13:07:43.925Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2476-bang-2018-14-3s-technologies-amp-automation-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1516-bang-2018-14-m-s-infinera-india-private-limited-bangalore-income-tax-officer-ward-3-1-4-bangalore</loc>
               <lastmod>2025-04-17T14:56:47.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2480-bang-2018-14-3s-technologies-amp-automation-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1977-bang-2017-14-shri-nagappa-r-kashiraj-yadgir-income-tax-officer-ward-1-yadgir</loc>
               <lastmod>2025-04-17T13:07:44.799Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2713-bang-2018-14-mr-chikkaveerayya-gopal-bangalore-income-tax-officer-ward-7-2-4-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2712-bang-2018-14-mr-chikkaveerayya-narasimhamurthy-bangalore-income-tax-officer-ward-7-2-4-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2711-bang-2018-14-mr-hanumanthaiah-chikkaveeraiah-bengaluru-income-tax-officer-ward-7-2-4-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-bang-2018-14-m-s-vitari-distributors-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-12-5-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-bang-2019-24-m-s-embassy-inn-private-limited-bangalore-the-assistant-commissioner-of-income-tax-circle-2-1-2-bangalore</loc>
               <lastmod>2025-04-17T13:35:52.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-bang-2017-14-sri-n-r-shetty-prashant-tumkur-dist-the-income-tax-officer-ward-2-tumkur</loc>
               <lastmod>2025-04-17T13:07:44.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-bang-2019-14-m-s-infineon-technologies-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-04-17T13:35:52.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1442-bang-2019-14-m-s-gurupura-vyavasaya-seva-sahakari-sangha-mangaluru-the-income-tax-officer-ward-1-2-mangaluru</loc>
               <lastmod>2025-04-17T13:07:44.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6511-mum-2018-14-janta-gramin-bigar-sheti-sahakari-patsanstha-maryadit-manor-palghar-acit-palghar-circle-palghar</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-10-2-it-towers-ac-guards-hyderabad-union-of-india-represented-by-its-secretary-finance-new-delhi-and-income-tax-appellate-tribunal-hyderabad-bench-a-rep-by-its-registrar-and-sri-snehil-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-smt-sonali-modi-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-sri-kushaal-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-28526-28647-28653-28670</loc>
               <lastmod>2025-09-18T06:55:44.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-10-2-it-towers-ac-guards-hyderabad-union-of-india-represented-by-its-secretary-finance-new-delhi-and-income-tax-appellate-tribunal-hyderabad-bench-a-rep-by-its-registrar-and-sri-snehil-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-smt-sonali-modi-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-sri-kushaal-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-28526-28647-28653-28670</loc>
               <lastmod>2025-09-18T06:55:44.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/techno-engineering-corporation-the-executive-engineer-e-bsnl-electrical-division-ernakulam-and-the-executive-engineer-e-bsnl-electrical-division-trichur-and-the-executive-engineer-e-bsnl-electrical-division-kannur-and-sub-divisional-engineer-e-bsnl-electrical-sub-division-alappuzha-35597-19</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/techno-engineering-corporation-the-executive-engineer-e-bsnl-electrical-division-ernakulam-and-the-executive-engineer-e-bsnl-electrical-division-trichur-and-the-executive-engineer-e-bsnl-electrical-division-kannur-and-sub-divisional-engineer-e-bsnl-electrical-sub-division-alappuzha-35597-19</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-chny-2020-24-m-raj-kumari-chennai-acit-ncc-23-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.459Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-chny-2019-14-rakhee-jain-chennai-acit-non-corporate-circlce-17-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2890-chny-2019-14-opti-products-pvt-ltd-chennai-ito-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-chny-2019-14-acit-chennai-sunstar-hotels-amp-estates-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3040-chny-2018-14-irbaz-shoe-company-chennai-ito-ncw-10-2-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-95-chny-2019-23-sanmina-sci-technology-india-pvt-ltd-chennai-acit-corporate-circle-6-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2298-chny-2019-14-acit-corporate-circle-6-1-chennai-sanmina-sci-technology-india-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2349-chny-2019-14-shri-gurusamy-ramamurthy-pondicherry-ito-ward-1-puducherry</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1581-chny-2018-14-jayantha-foundations-p-limited-chennai-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2096-chny-2018-14-s-umasankar-chennai-dcit-company-circle-1-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-chny-2019-14-shri-raghunathan-ramakrishnan-krishnakumar-vellore-ito-ward-2-vellore</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-chny-2020-14-acit-ncc-11-1-chennai-m-s-champalal-surendra-sarda-huf-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-k-lakshmi-cement-ltd-through-the-sr-vice-president-union-of-india-through-the-secretary-ministry-of-finance-income-tax-department-department-of-revenue-and-dy-commissioner-of-income-tax-tds-income-tax-department-office-of-the-income-tax-officer-tds-acit-dcit-tds-raipur-and-state-of-chhattisgarh-through-the-secretary-department-of-mineral-resources-and-district-mining-officer-mining-office-collectorate-campus-durg-51</loc>
               <lastmod>2025-09-18T07:00:55.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-manjunatheshwara-souharda-sahakari-ltd-commissioner-of-income-tax-appeals-aayakar-bhavan-no-21-16-residency-road-nazarbad-mysuru-u2013-575-010-and-income-tax-officer-ward-u2013-2-aayakar-bhavan-2nd-stage-belur-road-hassan-u2013-573-201-4713-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saunshi-urban-co-op-credit-society-ltd-the-principal-commissioner-of-income-tax-1-and-the-income-tax-officer-ward-1-1-145119-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vrl-logistics-ltd-the-principal-commissioner-of-income-tax-c-r-building-navanagar-hubballi-580025-and-the-assistant-commissioner-of-income-tax-circle-2-1-c-r-building-navangaar-hubballi-580025-dharwad-145067-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/green-agro-pack-p-ltd-the-commissioner-of-income-tax-and-the-deputy-commissioner-of-income-tax-circle-11-3-36-2013</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-k-and-udupi-district-co-operative-fish-marketing-federation-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-u2013-2-5-4488-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/praveen-sidharthan-pillai-the-income-tax-officer-ward-iii-alappuzha-and-the-commissioner-of-income-tax-appeals-kottayam-and-the-principal-chief-commissioner-of-income-tax-kerala-and-the-union-of-india-8414</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-nattika-service-co-operative-bank-ltd-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-2-guruvayoor-7920</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/edarikode-service-co-operative-bank-limited-the-income-tax-officer-ward-3-tirur-and-the-commissioner-of-income-tax-appeals-505</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ariyur-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-9153</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ariyur-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-9153-2020</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-shanida-beevi-scheduled-caste-scheduled-tribe-commission-and-vasantha-and-jagadhanan-and-the-village-officer-madavoor-village-and-the-tahsildar-varkala-taluk-office-and-the-taluk-surveyor-varkala-taluk-office-31861</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-thodupuzha-service-cooperative-bank-limited-no-969-commissioner-of-income-tax-appeals-ernakulam-and-income-tax-officer-non-corporate-ward-2-and-tps-thodupuzha-7091</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ushadevi-purushothaman-the-commissioner-of-income-tax-appeals-ii-and-the-assistant-commissioner-of-income-tax-ward-2-5-6451</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pattambi-service-co-operative-bank-ltd-no-p-585-the-income-tax-officer-ward-3-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-5271-5272</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ochanthuruth-service-co-operative-bank-the-income-tax-officer-non-corp-ward-2-5-and-the-commissioner-of-income-tax-appeals-2-and-assistant-director-of-income-tax-centralized-processing-center-and-the-central-board-of-direct-taxes-7478</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sandeep-gulati-and-aaryaveer-gulati-minor-through-next-friend-mrs-divya-gulati-divisional-commissioner-office-of-the-secretary-cum-divisional-commissioner-department-of-revenue-govt-of-nct-of-delhi-and-ors-and-unnamed-respondent-2-3-2761-2020-2795-2020</loc>
               <lastmod>2025-09-18T07:02:49.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rabindra-kumar-mohanty-the-registrar-income-tax-appellate-tribunal-cuttack-bench-cuttack-2487</loc>
               <lastmod>2025-09-18T06:54:38.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-m-kiranmayee-standing-counsel-for-income-tax-department-icici-bank-5333</loc>
               <lastmod>2025-09-18T07:01:28.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-harri-joseph-the-commissioner-of-income-tax-ii-cochin-1147-2019</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohsin-afsal-sait-income-tax-officer-ward-1-tps-and-income-tax-officer-ward-2-tps-kollam-and-commissioner-of-income-tax-appeals-kollam-5124</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asian-tubes-pvt-ltd-dy-commissioner-of-income-tax-circle-1-1-16127-2018</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/girishbhai-thakorlal-nanavati-the-deputy-commissioner-of-income-tax-circle-4-2-18359</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-jodh-2019-14-pushap-raj-bohra-jalore-dcit-barmer-circle-barmer</loc>
               <lastmod>2025-04-19T13:43:14.952Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2572-kol-2019-14-shake-akhtar-hossain-kolkata-a-c-i-t-circle-31-kolkata</loc>
               <lastmod>2025-04-19T15:15:05.447Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-kol-2019-14-m-s-integral-barter-p-ltd-kolkata-i-t-o-ward-6-4-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-72-kol-2018-16-shri-girdhari-lal-goenka-kolkata-dcit-central-circle-4-3-kolkata-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-kol-2019-16-a-c-i-t-cc-3-2-kolkata-kolkata-shantinath-detergents-pvt-ltd-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-kol-2019-16-a-c-i-t-cc-3-2-kolkata-kolkata-shantinath-detergents-pvt-ltd-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-04-ran-2018-14-hari-krishan-budhia-huf-ranchi-dcit-circle-1-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ran-2018-14-the-ranchi-khunti-central-co-operative-bank-ltd-ranchi-acit-circle-3-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ran-2018-14-sri-mrinal-ranchi-dcit-circle-2-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-06-ran-2018-16-m-s-subarnrekha-coal-complex-pvt-ltd-kolkata-dcit-central-circle-1-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-bang-2019-14-m-s-mlc-properties-llp-bangalore-deputy-commissioner-of-income-tax-circle-1-2-1-bangalore</loc>
               <lastmod>2025-04-17T15:14:36.786Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-02-ran-2018-16-samaj-kalyan-vikas-seva-sansthan-daltonganj-acit-central-circle-3-rnc</loc>
               <lastmod>2025-10-08T06:09:59.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ran-2017-14-trf-ltd-jamshedpur-acit-cir-3-jamshedpur</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-ran-2016-16-shri-bashisht-narayan-choudhary-ranchi-dcit-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-ran-2017-14-mangalsidhi-tradelink-pvt-ltd-kolkata-ito-wd-2-1-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-coch-2019-14-smt-meena-jobby-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-viz-2019-14-sudha-agro-oil-and-chemical-industries-limited-samalkot-the-additional-commissioner-of-income-tax-kakinada-range-kakinada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-coch-2020-14-the-pattambi-service-co-op-bank-ltd-pattambi-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-mum-2019-14-dy-cit-9-3-92-mumbai-m-s-galderma-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-mum-2019-14-m-s-way-floors-amp-fabrics-mumbai-ito-26-3-5-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7574-mum-2019-14-genesys-international-corporation-ltd-mumbai-dy-cit-9-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4289-mum-2017-14-deputy-commissioner-of-income-tax-1-3-1-mumbai-shreerang-mercantile-i-private-limited-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3687-mum-2019-14-kyal-trading-pvt-ltd-erstwhile-prasoon-traders-pvt-ltd-mumbai-pr-cit-12-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-ahd-2012-14-shri-atulbhai-babubhai-shah-ahmedabad-the-acit-range-10-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-236-ahd-2016-16-the-dcit-central-circle-1-3-ahmedabad-shri-kishorchand-kakaram-bansal-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-399-ahd-2019-24-acit-circle-5-2-ahmedabad-m-s-meghmani-llp-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-956-ahd-2018-14-the-dcit-circle-2-1-1-ahmedabad-m-s-colwell-amp-salmon-communication-india-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1009-ahd-2019-14-mohan-b-agrawal-ahmedabad-dcit-circle-4-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-ahd-2015-14-shri-haren-kantilal-mistry-baroda-the-income-tax-officer-ward-2-3-baroda</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-ahd-2018-14-shri-rupam-rajendra-gorecha-dahod-the-ito-ward-2-dahod</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1135-ahd-2017-14-virmati-software-amp-telecommunication-limited-ahmedabad-the-deputy-commissioner-of-income-tax-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-ahd-2016-14-jap-agro-foods-pvt-ltd-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-ahd-2018-14-inspiron-engineering-pvt-ltd-ahmedabad-the-dcit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-ahd-2018-14-shri-ramesh-trikamlal-padhiyar-ahmedabad-the-dcit-circle-3-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruchi-soya-industries-ltd-through-authorized-representative-union-of-india-2-others-c-sca-11063-2018</loc>
               <lastmod>2025-12-25T11:30:20.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surender-singh-union-of-india-and-others-25211</loc>
               <lastmod>2025-12-25T11:35:23.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-mum-2017-14-volkswagen-finance-p-ltd-mumbai-ito-it-4-3-2-mumbai</loc>
               <lastmod>2026-01-03T11:09:18.869Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-719-kol-2019-14-lexicon-commercial-enterprises-limited-kolkata-d-c-i-t-circle-1-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-kol-2019-14-dcit-circle-3-1-kolkata-kolkata-shri-ramesh-prasad-sao-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-kol-2019-14-auto-fuel-centre-durgapur-j-c-i-t-circle-1-durgapur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2301-kol-2019-14-stenly-securities-ltd-kolkata-dcit-cir-5-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2564-kol-2018-14-acit-circle-27-1-haldia-sri-sudarshan-panja-purba-medinipur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-kol-2018-14-sree-gurudham-yogoda-satsanga-kadamtala-howrah-cit-exemptions-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-135-kol-2018-23-majestic-commercial-pvt-ltd-kolkata-dcit-c-c-3-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2548-kol-2019-14-m-s-modern-malleables-limited-kolkata-d-c-i-t-cir-8-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1727-kol-2019-14-west-bengal-pollution-control-board-kolkata-a-c-i-t-exemption-circle-1-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-gty-2018-14-moti-lal-sipani-tezpur-income-tax-officer-ward-1-tezpur</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4315-del-2016-14-m-s-varun-beverages-ltd-uttar-pradesh-ito-tds-noida</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-del-2017-14-pramila-singhal-new-delhi-ito-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-asr-2019-24-assistant-commissioner-of-income-tax-circle-1-amritsar-shri-rajesh-mittal-huf-amritsar</loc>
               <lastmod>2026-01-09T09:47:59.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kasautii-the-jewellers-commissioner-of-income-tax-and-income-tax-officer-ward-2-1-and-income-tax-officer-ward-3-3-2344-2015-2345-2015</loc>
               <lastmod>2025-12-25T09:10:16.703Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruchi-soya-industries-ltd-through-authorized-representative-union-of-india-2-others-c-sca-11063-2018</loc>
               <lastmod>2025-12-25T11:30:20.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/britannia-industries-limited-union-of-india-15473-2019</loc>
               <lastmod>2025-12-25T11:30:20.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-m-raveendran-thalassery-municipality-and-sri-c-biju-overseer-407</loc>
               <lastmod>2025-12-25T09:50:21.890Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2967-del-2015-14-ito-new-delhi-m-s-tianjin-tianshi-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2601-pun-2017-14-chopdar-foundation-pune-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-04-14T06:35:06.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2787-mum-2014-14-general-motors-overseas-corporation-gurgaon-ddit-it-3-1-mumbai</loc>
               <lastmod>2025-12-25T07:26:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-mum-2019-14-assistant-cit-circle-9-3-1-mumbai-m-s-fedex-express-transportation-amp-supply-chain-services-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1313-mum-2019-14-ito-ward-1-2-mumbai-mehul-indukumar-parekh-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-mum-2019-14-ito-ward-1-4-kalyan-m-s-solar-resins-pvt-ltd-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6965-mum-2018-14-cascade-holdings-p-ltd-mumbai-dcit-cen-cir-4-3-cen-rg-4-pr-cit-c-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3581-mum-2019-14-citicorp-services-india-pvt-ltd-mumbai-the-pr-cit-14-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-186-del-2018-23-m-s-bae-systems-plc-gurgaon-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3584-del-2019-14-dolphin-geophysical-as-new-delhi-cit-central-circle-05-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-310-del-2015-23-m-s-quippo-oil-amp-gas-infrastructure-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-del-2015-14-acit-new-delhi-m-s-quippo-oil-amp-gas-infrastructure-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6031-mum-2017-14-surela-investment-amp-trading-p-ltd-mumbai-assistant-commissioner-of-income-tax-osd-2-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7296-mum-2018-14-ito-22-2-4-mumbai-nagin-g-suthar-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-690-jpr-2019-14-m-s-baluram-jat-ajmer-principal-commissioner-of-income-tax-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-jpr-2017-14-rajasthan-land-developers-pvt-ltd-jaipur-dcit-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-jpr-2019-14-shri-tapeshwar-nath-jaipur-income-tax-officer-ward-3-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-jpr-2019-14-shri-shankar-gram-seva-sahkari-samiti-ltd-ajmer-ajmer-ito-ward-2-3-ajmer-ward-2-3-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-jpr-2019-24-vijay-makhija-kota-acit-circle-3-kota</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-jpr-2020-24-assistant-commissioner-of-income-tax-central-circle-3-jaipur-m-s-hari-narain-parwal-huf-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-jpr-2019-14-shri-amit-jain-kota-assistant-commissioner-of-income-tax-circle-2-kota</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1052-jpr-2017-14-shri-rajendra-agrawal-jaipur-income-tax-officer-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4822-mum-2017-14-reliances-capital-partners-mumbai-joint-commissioner-of-income-tax-19-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7671-mum-2016-14-ito-e-2-1-mumbai-national-venture-fund-for-software-amp-information-tehcnology-industry-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-kol-2017-14-dcit-central-circle-2-1-kolkata-kolkata-m-s-bhavya-merchandise-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-17T11:28:41.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7505-mum-2016-14-rakeshkumar-wadhawan-mumbai-acit-cen-cir-5-4-mumbai</loc>
               <lastmod>2025-04-19T22:43:05.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2957-del-2016-14-ito-dehradun-shri-ajeet-singh-dehradun</loc>
               <lastmod>2025-04-14T09:35:07.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-del-2020-14-ito-ward-2-2-ghaziabad-reema-kapoor-ghaziabad</loc>
               <lastmod>2025-04-14T09:35:07.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4934-del-2016-14-shri-sunil-sohi-noida-dcit-noida</loc>
               <lastmod>2025-04-14T09:35:08.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8046-del-2018-14-krishi-utpadan-mandi-samiti-nagina-bijnor-ito-3-1-nazibabad</loc>
               <lastmod>2025-04-14T09:14:04.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3192-bang-2018-14-meher-advanced-materials-private-limited-bangalore-commissioner-of-income-tax-a-mysore</loc>
               <lastmod>2025-04-21T14:43:33.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-del-2019-14-nawal-oils-and-containers-p-ltd-new-delhi-ito-ward-18-2-new-delhi</loc>
               <lastmod>2025-04-15T16:14:20.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-pun-2019-14-sunil-bhagwanji-patel-kolhapur-assistant-commissioner-of-income-tax-circle-2-kolhapur</loc>
               <lastmod>2025-04-20T08:22:21.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1605-pun-2019-14-nandkumar-bharat-chougule-kolhapur-income-tax-officer-ward-1-2-kolhapur</loc>
               <lastmod>2025-04-20T08:22:22.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-ran-2019-14-kadambala-madanjee-rao-telangana-acit-circle-1-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-ran-2019-14-acit-circle-3-dhanbad-m-s-parikh-marketing-pvt-ltd-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ran-2019-14-dr-amarnath-jha-ranchi-acit-circle-1-1-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.778Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-ran-2019-14-smt-maheshwari-devi-deoghar-ito-deoghar</loc>
               <lastmod>2025-04-14T18:14:07.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-ran-2019-14-sri-indrajit-singh-dhanbad-ito-ward-1-4-dhanbad</loc>
               <lastmod>2025-04-14T18:14:08.057Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-ran-2019-14-sri-indrajit-singh-dhanbad-ito-ward-1-4-dhanbad</loc>
               <lastmod>2025-04-14T18:14:08.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-ran-2019-14-sri-indrajit-singh-dhanbad-ito-ward-1-4-dhanbad</loc>
               <lastmod>2025-04-14T18:14:08.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-ran-2019-14-sri-deepak-kumar-gupta-dhanbad-ito-ward-1-3-dhanbad</loc>
               <lastmod>2025-04-14T18:14:08.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-kol-2019-14-pfitop-international-kolkata-i-t-o-ward-22-2-kolkata</loc>
               <lastmod>2025-04-14T20:00:07.048Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-kol-2019-14-puja-khandelwal-kolkata-i-t-o-ward-31-1-kolkata</loc>
               <lastmod>2025-04-14T19:56:09.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2160-del-2019-14-anantara-jewels-llp-new-delhi-ito-ward-52-4-new-delhi</loc>
               <lastmod>2025-04-15T21:07:23.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2161-del-2019-14-anantara-jewels-llp-new-delhi-ito-ward-52-4-new-delhi</loc>
               <lastmod>2025-04-15T21:07:23.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3849-del-2019-14-harish-tyagi-ghaziabad-ito-ward-1-3-ghaziabad</loc>
               <lastmod>2025-04-15T21:14:23.453Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4667-del-2019-14-suresh-chand-agrawal-new-delhi-acit-circle-25-2-new-delhi</loc>
               <lastmod>2025-04-15T21:14:23.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4788-del-2019-14-meena-nayyar-new-delhi-ito-ward-41-5-new-delhi</loc>
               <lastmod>2025-04-15T21:14:23.526Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7400-del-2018-14-deepak-tyagi-ghaziabad-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-04-15T21:14:23.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8308-del-2018-14-sunil-kumar-sharma-ghaziabad-ito-ward-2-3-ghaziabad</loc>
               <lastmod>2025-04-15T21:14:23.593Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1794-pun-2017-14-deputy-commissioner-of-income-tax-circle-3-pune-m-s-vishram-developers-pune</loc>
               <lastmod>2025-04-14T05:21:04.838Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-pun-2017-14-deputy-commissioner-of-income-tax-circle-1-1-pune-m-s-avakash-holdings-pvt-ltd-pune</loc>
               <lastmod>2025-04-14T05:21:05.409Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-ahd-2018-14-m-s-shree-valabha-developers-vadodara-dcit-central-circle-2-vadodara</loc>
               <lastmod>2025-04-21T15:43:32.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-ahd-2018-14-m-s-shree-valabha-developers-vadodara-dcit-central-circle-2-vadodara</loc>
               <lastmod>2025-04-21T15:43:32.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-ahd-2016-14-m-s-deepkala-silk-palace-ahmedabad-the-acit-circle-10-ahmedabad</loc>
               <lastmod>2025-04-21T18:50:45.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-614-ahd-2016-14-bisazza-india-pvt-ltd-kadi-the-dy-cit-osd-range-1-ahmedabad</loc>
               <lastmod>2025-04-16T05:56:25.140Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-891-hyd-2017-14-shakti-hormann-private-limited-formerly-known-as-shakti-met-dor-ltd-hyderabad-hyderabad-dcit-circle-3-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.366Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-hyd-2017-14-sutherland-health-care-solutions-private-limited-formerly-known-as-appollo-health-street-ltd-hyderabad-hyderabad-dcit-circle-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-ind-2019-14-sukhmani-automobiles-indore-ito-tds-i-indore</loc>
               <lastmod>2025-04-12T21:49:02.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-ind-2019-14-sukhmani-automobiles-indore-ito-tds-i-indore</loc>
               <lastmod>2025-04-12T21:49:02.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:02.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-ind-2019-14-m-s-padmawati-retail-india-p-ltd-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:02.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-ind-2017-14-shri-vinod-bhandari-indore-the-pr-cit-1-indore</loc>
               <lastmod>2025-04-13T01:49:08.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-bang-2020-24-shri-g-somashekar-reddy-bangalore-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-04-17T15:42:39.687Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-bang-2013-14-dcit-m-s-isg-nova-soft-technology-pvt-ltd</loc>
               <lastmod>2025-04-17T15:42:39.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1622-bang-2019-14-m-s-jagdale-industries-private-limited-bangalore-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-04-17T09:14:38.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-jodh-2018-14-m-s-pratik-metals-pvt-ltd-jodhpur-principal-commissioner-of-income-tax-1-jodhpur</loc>
               <lastmod>2025-04-19T13:43:15.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9759-del-2019-14-jc-bamford-excavators-ltd-england-acit-international-taxation-circle-2-1-2-new-delhi</loc>
               <lastmod>2025-04-18T10:14:48.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-714-jpr-2019-14-m-s-s-k-enterprises-ajmer-income-tax-officer-ward-2-1-ajmer</loc>
               <lastmod>2025-05-21T09:47:29.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-jpr-2019-14-shri-sanjay-prakash-kulshrestha-jaipur-income-tax-officer-t-amp-j-o-o-pr-cit-2-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-ind-2019-16-smt-gurveen-kaur-bhatia-indore-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:49:02.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-hyd-2019-14-bhagatram-hyderabad-asst-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-04-15T17:14:21.320Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-939-hyd-2019-14-srinivas-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-chny-2017-14-acit-coimbatore-ktm-jewellery-limited-coimbatore</loc>
               <lastmod>2025-04-12T07:21:10.491Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-ind-2016-14-the-dcit-central-1-indore-shri-dipak-kalani-indore</loc>
               <lastmod>2024-10-09T11:26:05.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-coch-2020-14-m-s-perinthalmanna-service-co-op-bank-ltd-malappuram-the-ito-tirur</loc>
               <lastmod>2024-10-09T13:09:04.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-284-kol-2019-24-acit-circle-26-2-kolkata-ajay-kumar-shaw-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-273-kol-2019-24-i-t-o-ward-25-2-kolkata-sunita-sanganeria-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.727Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-316-kol-2019-24-ito-ward-46-3-kolkata-kolkata-manju-chowdhary-howrah</loc>
               <lastmod>2025-04-20T11:36:15.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-269-kol-2019-24-ito-ward-36-4-kolkata-sunita-goyal-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-291-kol-2019-24-i-t-o-ward-512-kolkata-aayush-jhunjhunwala-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.220Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-277-kol-2019-24-ito-ward-36-1-kolkata-kolkata-ramakant-beriwala-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.249Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-kol-2020-24-ito-ward-46-4-kolkata-kolkata-sima-daruka-howrah</loc>
               <lastmod>2025-04-20T11:36:16.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-43-kol-2020-24-ito-ward-46-4-kolkata-shruti-dhoot-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5420-del-2016-14-m-s-ch2m-hill-pvt-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-04-16T09:07:27.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4495-del-2017-14-dcit-exemption-circle-ghaziabad-city-educational-trust-noida</loc>
               <lastmod>2025-04-18T13:57:08.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-del-2015-14-deloitte-haskins-amp-sells-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-04-18T13:57:08.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6686-del-2019-14-anil-kumar-bulandshahr-ito-ward-3-bulandshahr</loc>
               <lastmod>2025-04-18T05:35:45.041Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-ran-2019-14-mahesh-prasad-giridih-ito-ward-3-4-dhanbad</loc>
               <lastmod>2025-04-21T01:50:36.723Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-ran-2017-14-m-s-jaikisan-enterprises-dhanbad-ito-ward-1-3-dhanbad</loc>
               <lastmod>2025-04-21T01:50:36.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-ran-2019-14-sulekha-devi-ranchi-ito-ward-3-1-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7595-del-2018-14-suresh-kumar-bhatia-delhi-ito-ward-47-5-new-delhi</loc>
               <lastmod>2025-04-18T16:07:52.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-asr-2014-14-sh-yash-raj-singh-jammu-the-income-tax-officer-1-3-jammu</loc>
               <lastmod>2025-04-14T02:56:03.885Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7157-mum-2018-14-aegis-logistics-p-ltd-mumbai-dcit-1-1-1-mumbai</loc>
               <lastmod>2025-04-16T22:07:36.792Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ran-2019-14-farhat-nasrin-ranchi-ito-ward-3-3-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-ran-2018-14-bansidhar-enterprises-hzb-ito-wd-1-2-hzb</loc>
               <lastmod>2025-04-21T01:50:37.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ran-2018-14-bansidhar-enterprises-hazaribagh-ito-ward-1-2-hazaribagh</loc>
               <lastmod>2025-04-21T01:50:37.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-bang-2017-14-micro-focus-software-india-private-limited-bangalore-assistant-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-04-21T05:22:33.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3627-del-2017-14-amrapali-princely-estate-pvt-ltd-delhi-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T03:29:20.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3624-del-2017-14-amrapali-zodiac-developers-pvt-ltd-delhi-jcit-new-delhi</loc>
               <lastmod>2025-04-21T03:29:20.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-ind-2019-14-shri-ghanshyam-kakani-indore-ito-4-1-indore</loc>
               <lastmod>2025-04-12T00:14:07.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-ind-2019-14-sachin-sharma-indore-ito3-4-indore</loc>
               <lastmod>2025-04-12T00:14:07.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-ind-2019-14-shri-guru-kripa-west-end-indore-ito-5-5-indore</loc>
               <lastmod>2025-04-12T00:14:07.947Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-818-ind-2019-14-varad-mehta-bhopal-ito-2-3-bhopal</loc>
               <lastmod>2025-04-12T00:21:00.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-ind-2019-14-smt-aabhadevi-agrawal-burhanpur-acit-khandwa-khandwa</loc>
               <lastmod>2025-04-22T07:29:42.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-667-mum-2019-14-vijay-b-shah-huf-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-04-20T13:22:07.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-301-kol-2019-24-ito-ward-47-4-kolkata-shri-vivek-madhogaria-howrah</loc>
               <lastmod>2025-04-20T11:36:14.072Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-303-kol-2019-24-ito-ward-47-3-kolkata-kolkata-mahesh-lahoti-howrah</loc>
               <lastmod>2025-04-20T11:36:14.157Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-6-kol-2020-24-ito-ward-45-2-kolkata-sumit-jain-kolkata</loc>
               <lastmod>2025-04-20T11:36:14.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-304-kol-2019-24-ito-ward-47-4-kolkata-kailash-kumar-madhogaria-huf-howrah</loc>
               <lastmod>2025-04-20T11:36:14.251Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-kol-2020-24-ito-ward-45-2-kolkata-sanjay-kumar-agarwal-kolkata</loc>
               <lastmod>2025-04-20T11:36:14.316Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-kol-2020-24-ito-ward-47-1-kolkata-kolkata-rashmi-gupta-howrah</loc>
               <lastmod>2025-04-20T11:36:15.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-kol-2020-24-ito-ward-48-4-kolkata-kolkata-shankar-lal-daruka-huf-howrah</loc>
               <lastmod>2025-04-20T11:43:13.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-kol-2020-24-i-t-o-ward-35-3-kolkata-naresh-chand-chandak-l-h-of-kusum-chandak-kolkata</loc>
               <lastmod>2025-04-20T11:43:13.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2039-mum-2017-14-aditya-birla-nuvo-ltd-mumbai-asst-cit-14-1-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-ind-2019-14-m-s-office-of-the-district-prosecution-officer-dewas-acit-centralized-processing-cell-tds-dewas</loc>
               <lastmod>2025-04-12T21:49:01.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-16-ind-2019-14-rajesh-bajaj-burhanpur-the-acit-khandwa</loc>
               <lastmod>2025-04-13T01:49:08.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-ind-2019-14-m-s-keshav-industries-p-ltd-indore-the-ito-tds-i-indore</loc>
               <lastmod>2025-04-12T21:49:02.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4555-del-2017-14-dcit-circle-3-2-new-delhi-asf-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-15T16:21:21.932Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2322-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:21.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2313-del-2017-14-m-s-avv-enterprises-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9744-del-2019-14-ito-ward-1-5-ghaziabad-amar-kamboj-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:22.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2306-del-2017-14-m-s-ajvin-infotech-pvt-ltd-delhi-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-15T20:28:21.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-del-2017-14-ito-hisar-babli-devi-prop-hisar</loc>
               <lastmod>2025-04-15T16:21:21.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3257-del-2019-14-amit-yadav-new-delhi-ito-ward-44-3-new-delhi</loc>
               <lastmod>2025-04-14T09:49:04.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-del-2019-14-national-federation-of-cooperative-sugar-factory-ltd-new-delhi-acit-circle-53-1-new-delhi</loc>
               <lastmod>2025-04-15T21:07:26.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-ahd-2017-14-shri-bhanubhai-j-sangani-ahmedabad-the-deputy-commissioner-of-income-tax-circle-4-1-2-ahmedabad</loc>
               <lastmod>2025-04-22T00:36:59.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2015-14-shri-prahladrai-k-agrawal-ahmedabad-asstt-commissioner-of-income-tax-ahmedabad</loc>
               <lastmod>2025-04-22T00:43:55.411Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6638-mum-2019-14-m-s-shell-information-technology-international-bv-mumbai-dy-cit-it-4-2-1-mumbai</loc>
               <lastmod>2025-04-20T00:08:42.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-60-bang-2019-23-m-s-canara-housing-development-company-bangalore-deputy-commissioner-of-income-tax-central-circle-2-2-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-bang-2019-14-canara-housing-development-company-bangalore-deputy-commissioner-of-income-tax-circle-2-2-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-8-kol-2017-16-acit-circle-1-1-kolkata-kolkata-ramkrishna-forgings-limited-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-16-kol-2017-23-acit-central-circle-1-1-kolkata-kolkata-m-s-ramkrishna-forgings-ltd-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-kol-2019-14-m-s-shreyans-jain-huf-kolkata-i-t-o-ward-36-2-kolkata</loc>
               <lastmod>2022-04-07T06:24:53.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-kol-2020-24-ito-ward-46-3-kolkata-m-s-ravindra-kumar-chopra-huf-howrah</loc>
               <lastmod>2022-04-07T06:24:53.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-viz-2019-14-tamilnad-mercantile-bank-limited-guntur-the-income-tax-officer-tds-ward-1-guntur</loc>
               <lastmod>2022-04-07T06:24:47.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-kol-2020-24-ito-ward-45-2-kolkata-sushil-kumar-daga-huf-kolkata</loc>
               <lastmod>2022-04-07T06:24:53.148Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6674-mum-2019-14-b-amp-m-buildcon-mumbai-dcit-cc-1-1-mumbai</loc>
               <lastmod>2022-04-07T06:24:53.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-58-del-2018-23-m-s-alps-industries-ltd-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2022-04-07T06:24:59.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-chandi-2017-14-m-s-fewa-electrical-corporation-una-ito-una</loc>
               <lastmod>2025-04-13T00:00:01.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-lkw-2019-14-m-s-u-p-state-bridge-corporation-ltd-lucknow-dcit-range-6-lucknow</loc>
               <lastmod>2025-04-19T16:42:55.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-ahd-2018-14-the-dcit-intl-taxn-ahmedabad-m-s-shandong-tiejun-electric-power-engg-company-ltd-kutch</loc>
               <lastmod>2025-04-13T08:35:00.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-bang-2019-14-m-s-cessna-garden-developers-pvt-ltd-bangalore-assistant-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-04-14T05:56:02.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-628-mum-2019-24-m-s-agroha-udyog-india-limited-mumbai-income-tax-ward-1-1-thane</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6685-del-2016-14-acit-new-delhi-m-s-ramji-lal-investments-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T15:07:58.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-194-del-2016-23-m-s-nageshwar-realtors-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-203-del-2016-23-m-s-alankar-saphire-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-ran-2019-14-ajay-soni-east-singhbhum-ito-ward-2-2-jamshedpur</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-766-ind-2019-14-ajith-arvind-nair-indore-ito-3-4-indore</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1348-ahd-2018-14-mehul-mukeshkumar-kadiya-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-52-ahd-2018-23-adani-wilmar-ltd-ahmedabad-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-jpr-2019-14-solar-cement-limited-sikar-income-tax-officer-ward-3-sikar</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-jpr-2018-14-m-s-shree-krishna-vatika-buildwell-pvt-ltd-jaipur-deputy-commissioner-of-income-tax-central-circle-2-jaipur</loc>
               <lastmod>2024-10-09T14:45:28.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-100-ind-2019-16-ajay-singh-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-175-ind-2019-16-acit-central-ujjain-shri-ankit-kimtee-indore</loc>
               <lastmod>2025-04-12T00:42:05.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-174-ind-2019-16-acit-central-ujjain-shri-ankit-kimtee-indore</loc>
               <lastmod>2025-04-12T00:42:05.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-102-ind-2019-16-ajay-singh-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-101-ind-2019-16-ajay-singh-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T00:42:04.839Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7412-mum-2018-14-precilion-holdings-limited-mumbai-the-acit-international-taxation-circle-3-3-2-mumbai-mumbai</loc>
               <lastmod>2025-04-21T09:57:39.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-hyd-2020-14-rohit-singh-hyderabad-income-tax-officer-ward-12-3-hyderabad</loc>
               <lastmod>2025-04-19T00:15:31.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-hyd-2019-14-raji-reddy-bandaru-hyderabad-income-tax-officer-ward-9-1-hyderabad</loc>
               <lastmod>2025-04-19T01:56:55.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2969-mum-2015-14-softdel-systems-p-ltd-mumbai-dcit-cir-3-3-mumbai</loc>
               <lastmod>2025-04-21T08:29:28.891Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5467-mum-2019-14-jagdish-p-jain-mumbai-income-tax-officer-19-2-1-mumbai</loc>
               <lastmod>2025-04-21T02:36:26.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2266-kol-2019-14-m-s-r-a-s-traders-private-limited-kolkata-i-t-o-ward-4-1-kolkata</loc>
               <lastmod>2025-04-14T12:56:04.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-pun-2016-14-deputy-commissioner-of-income-tax-m-s-shewale-amp-sons-pune</loc>
               <lastmod>2025-04-14T01:07:03.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1697-pun-2017-14-deputy-commissioner-of-income-tax-circle-7-pune-sadhana-a-patni-pune</loc>
               <lastmod>2025-04-14T01:07:02.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2955-pun-2016-14-ashok-m-musale-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T01:07:02.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-bang-2019-14-imran-saleem-kuttay-malang-imtiyaz-bangalore-income-tax-officer-ward-1-1-3-bangalore</loc>
               <lastmod>2025-04-17T09:35:35.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-118-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.791Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-ind-2019-24-mannu-rai-jhansi-dcit-central-circle-bhopal</loc>
               <lastmod>2025-04-12T02:07:03.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-ind-2019-24-ashok-kumar-jain-bhopal-dcit-crntral-1-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-108-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-thdcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-124-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-148-ind-2019-24-shantinath-builders-amp-developers-bhopal-bhopal-dcit-crntral-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.430Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-107-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-thdcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.550Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-ind-2019-24-shantinath-builders-amp-developers-bhopal-bhopal-dcit-crntral-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-116-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-117-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-ind-2019-24-ashok-kumar-jain-bhopal-dcit-crntral-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-135-ind-2019-24-ashok-kumar-jain-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1123-mum-2019-14-shri-vikaschand-omprakash-agarwal-mumbai-ito-17-3-5-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-mum-2019-14-ito-6-3-1-mumbai-fluid-power-pvt-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-mum-2019-14-ito-27-1-4-mumbai-m-s-excell-tech-systems-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-mum-2019-14-ito-6-3-1-mumbai-fluid-power-pvt-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-mum-2019-14-ito-33-1-2-mumbai-mumbai-m-s-balaji-enterprises-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1319-mum-2019-14-dcit-it-2-2-2-mumbai-hsbc-bank-mauritius-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5956-del-2015-14-dcit-new-delhi-m-s-wasan-exports-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-18T06:22:00.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-del-2019-14-nordic-maritime-pte-lltd-dehradun-dcit-circle-2-new-delhi</loc>
               <lastmod>2025-04-18T08:00:52.634Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-ran-2018-14-shri-raees-ahmad-khan-bokaro-steel-city-dcit-circle-3-1-bokaro-steel-city</loc>
               <lastmod>2025-04-14T18:21:00.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-ran-2018-14-shri-raees-ahmad-khan-bokaro-steel-city-dcit-circle-3-1-bokaro-steel-city</loc>
               <lastmod>2025-04-14T18:21:00.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-ran-2019-14-smt-sunita-choudhary-ranchi-ito-ward-3-1-ranchi</loc>
               <lastmod>2025-04-14T18:21:00.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-ran-2019-14-binod-kumar-singh-construction-pvt-ltd-jamshedpur-acit-cirle-1-jamshedpur</loc>
               <lastmod>2025-04-14T18:21:00.896Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2418-mum-2018-14-dcit-it-2-2-2-mumbai-hsbc-bank-mauritius-ltd-mumbai</loc>
               <lastmod>2025-04-21T08:15:28.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3135-chny-2018-14-t-t-krishnamachari-amp-co-chennai-acit-non-corporate-circle-3-chennai</loc>
               <lastmod>2025-04-12T20:07:01.583Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-32-kol-2019-16-a-c-i-t-cc-3-2-kolkata-kolkata-shantinath-detergents-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-12T22:28:01.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1464-hyd-2018-14-bhairaiah-gouryshetty-secunderabad-income-tax-officer-international-taxation-1-hyderabad</loc>
               <lastmod>2025-04-16T10:21:29.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3153-del-2019-14-onkar-aggarwal-delhi-acit-circle-55-1-new-delhi</loc>
               <lastmod>2025-04-16T09:14:23.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7437-del-2017-14-ito-ward-28-1-new-delhi-exotique-exports-new-delhi</loc>
               <lastmod>2025-04-14T08:56:07.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3085-ahd-2014-14-dy-commissioner-of-income-tax-circle-4-1-1-ahmedabad-m-s-spx-flow-technology-india-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-21T18:57:51.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-88-ahd-2017-14-maxim-tubes-co-pvt-ltd-ahmedabad-the-asstt-commissioner-of-income-tax-circel-2-1-2-ahmedabad</loc>
               <lastmod>2025-04-21T19:43:40.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2840-del-2011-14-m-s-prakash-industries-ltd-new-delhi-addl-cit-hisar</loc>
               <lastmod>2025-04-18T18:29:08.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-829-mum-2019-14-shri-vinod-kumar-u-agrawal-mumbai-ito-ward-17-3-5-mumbai</loc>
               <lastmod>2025-04-20T12:36:23.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2280-ahd-2017-14-m-s-shreem-packaging-products-p-ltd-ahmedabad-income-tax-officer-ward-4-1-3-ahmedabad</loc>
               <lastmod>2025-04-21T11:22:29.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-bang-2019-14-m-s-aquarelle-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-1-bangalore</loc>
               <lastmod>2024-10-09T14:22:21.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3699-del-2019-14-lipi-buildcon-pvt-ltd-new-delhi-ito-ward-15-3-new-delhi</loc>
               <lastmod>2025-04-16T09:07:31.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-176-ind-2019-16-the-acit-central-ii-bhopal-shri-nitin-agrawal-bhopal</loc>
               <lastmod>2025-04-12T00:07:04.203Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ind-2019-16-the-acit-central-ii-bhopal-shri-nitin-agrawal-bhopal</loc>
               <lastmod>2025-04-12T00:07:04.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-100-ind-2019-24-the-samrat-ashok-technological-institute-degree-vidisha-the-cit-exemption-bhopal</loc>
               <lastmod>2025-04-12T02:00:07.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-133-ind-2019-24-shri-shant-agro-sales-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-del-2017-14-devender-kumar-hisar-ito-hisar</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-del-2019-14-bothra-financial-services-new-delhi-ito-ward-5-4-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4383-del-2019-14-ashish-jindal-delhi-ito-ward-52-4-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1105-del-2015-14-sharuk-passi-prop-m-s-pascos-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2831-chny-2019-14-acit-cc-1-2-chennai-m-s-bhavish-print-solutions-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-chny-2018-14-acit-central-circle-2-1-chennai-arvinda-nandagopal-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-ahd-2018-14-the-dit-exemptions-cir-1-ahmedabad-gujarat-industrial-security-force-society-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5262-mum-2017-14-income-tax-officer-1-2-3-mumbai-money-matters-properties-private-limited-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-ahd-2018-14-bhagwatiben-vinodkumar-surani-ahmedabad-the-ito-ward-5-2-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-242-ahd-2019-14-hans-road-carriers-pvt-ltd-ahmedabad-the-ito-ward-2-1-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-668-ahd-2018-14-v-v-nagar-ayyappa-bhakta-samiti-v-v-nagar-cit-exemptions-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-ahd-2018-14-m-s-jeenee-solution-pvt-ltd-ahmedabad-ito-ward-1-1-2-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-ahd-2018-14-fivebro-international-pvt-ltd-ahmedabad-ito-ward-2-1-3-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6482-mum-2010-14-state-bank-of-india-mumbai-addl-cit-rg-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-mum-2020-14-shri-bhagwanram-harchandji-prajapati-mumbai-ito-19-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1306-mum-2020-14-shri-bhagwanram-harchandji-prajapati-mumbai-ito-19-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3210-mum-2013-14-godavari-corporation-p-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-viz-2017-14-m-s-tamilnad-mercantile-bank-ltd-vijayawada-the-dy-cit-tds-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-01-viz-2020-24-the-assistant-commissioner-of-income-tax-circle-3-1-visakhapatnam-rajendra-bhararia-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-25-viz-2019-24-assistant-commissioner-of-income-tax-circle-5-1-visakhapatnam-brandix-india-apparel-city-private-limited-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-viz-2019-24-the-income-tax-officer-ward-2-1-guntur-sri-aemala-venkateswara-rao-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-viz-2019-24-lakshmi-vilas-bank-limited-guntur-the-income-tax-officer-ward-1-tds-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-24-viz-2019-24-income-tax-officer-ward-2-2-vijayawada-ivaturi-mahalakshmi-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-251-viz-2017-14-a-v-v-n-prasad-reddy-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-viz-2019-14-sri-uppalapati-manikyala-rao-eluru-the-income-tax-officer-ward-2-eluru</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-viz-2016-14-m-s-prema-samajam-visakhapatnam-the-ito-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2958-bang-2018-14-shri-d-r-kumaraswamy-bangalore-the-income-tax-officer-ward-3-3-4-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-bang-2016-14-m-s-benny-hinn-ministries-bangalore-assistant-director-of-income-tax-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-coch-2019-14-the-acit-circle-1-kollam-m-s-olam-agro-india-p-ltd-kollam</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-607-coch-2019-14-m-s-kerala-financial-corporation-trivandrum-assistant-commissioner-of-income-tax-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-bang-2019-14-m-s-akshaya-souharda-credit-co-operative-limited-chikkaballapur-income-tax-officer-ward-1-chikkaballapur</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-coch-2020-14-the-alanallur-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-coch-2020-14-poomangalam-service-co-op-bank-ltd-thrissur-the-ito-thrissur</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-coch-2020-14-poomangalam-service-co-op-bank-ltd-thrissur-the-ito-thrissur</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-coch-2020-14-m-s-kannan-devan-hills-plantations-company-p-ltd-idukki-the-acit-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-457-coch-2018-14-m-s-mangalam-publications-india-p-ltd-kottayam-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-125-coch-2019-24-kerala-state-electricity-board-ltd-thiruvananthapuram-the-d-cit-cir-1-1-tvm-tvm</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-coch-2014-14-dcit-cochin-m-s-kerafibertex-international-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-coch-2019-14-asianet-satellite-communications-ltd-trivandrum-acit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-coch-2020-14-the-plantation-corporation-of-kerala-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-coch-2020-14-m-s-porkulam-service-co-op-bank-ltd-thrissur-the-ito-guruvayoour</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-coch-2019-14-the-acit-tirur-m-s-feroke-boards-limited-kozhikkode</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-643-coch-2019-14-m-s-shalom-charitable-ministries-of-india-palakkad-the-acit-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-01-coch-2020-24-the-dcit-trivandrum-navaikulam-service-co-op-bank-ltd-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1221-bang-2018-14-the-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore-m-s-batemen-engineering-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.790Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-bang-2018-14-m-s-bright-construction-corporation-bangalore-joint-commissioner-of-income-tax-range-6-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1713-bang-2019-14-sri-venkatesh-hemanth-kumar-bangalore-commissioner-income-tax-appeal-13-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-bang-2015-14-ito-hubli-the-sarswat-co-op-bank-ltd-hubli</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-bang-2019-14-assistant-commissioner-of-income-tax-circle-6-3-1-bangalore-sri-sandeep-bhujanga-shetty-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-bang-2017-14-the-karnataka-state-co-operative-apex-bank-ltd-bangalore-assistant-commissioner-of-income-tax-circle-5-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-149-bang-2014-17-joint-commissioner-of-income-tax-ltu-bangalore-m-s-texas-instruments-india-private-limited-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1676-bang-2019-14-m-s-ballal-tourist-hotel-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-875-bang-2017-14-netscout-systems-software-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-5-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-bang-2019-14-centurylink-technologies-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2412-bang-2018-14-sri-pampamaheshwar-ravindranatha-bangalore-the-assistant-commissioner-of-income-tax-circle-1-bellary</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1802-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1800-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1795-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2892-bang-2017-14-deputy-commissioner-of-income-tax-exemptions-circle-1-bengaluru-m-s-christ-educational-society-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-ctk-2019-14-orissa-cricket-association-cuttack-cit-exemptions-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-ctk-2019-14-oomkar-technical-services-p-limited-bhubaneswar-dcit-corporate-circle-1-2-bhubaneswar</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7444-mum-2014-14-tricom-india-ltd-mumbai-ito-8-3-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4807-mum-2018-14-cci-chambers-co-op-hsg-soc-ltd-mumbai-ito-17-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6030-mum-2018-14-m-s-varma-chamber-premises-co-op-society-limited-mumbai-income-tax-officer-17-3-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-mum-2019-14-ito-28-3-4-mumbai-m-s-valson-fabricators-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6415-mum-2018-14-acit-circle-4-thane-ajay-v-prasad-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2302-mum-2016-14-hasmukh-jagshi-visaria-thane-ito-1-1-kalyan-kalyan</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6271-mum-2017-14-tejas-harakchand-shah-mumbai-income-tax-officer-30-3-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-bang-2019-14-m-s-ad2pro-media-solutions-private-limited-bangalore-the-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-04-21T16:36:36.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3145-bang-2018-14-m-s-oaknet-healthcare-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-5-1-2-bengaluru</loc>
               <lastmod>2025-04-17T13:07:44.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-bang-2019-14-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore-m-s-birdy-exports-private-limited-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2837-bang-2017-14-acer-india-pvt-ltd-bengaluru-deputy-commissioner-of-income-tax-circle-1-1-1-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1432-bang-2019-14-kasturi-prabodh-pai-mangalore-assistant-commissioner-of-income-tax-tds-ghaziabad</loc>
               <lastmod>2025-04-17T13:07:43.816Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-bang-2019-14-shri-chatrapati-shivaji-maharaj-sahakari-bank-niyamith-kalaburagi-director-of-income-tax-intelligence-amp-criminal-investigation-bengaluru</loc>
               <lastmod>2025-04-17T13:07:44.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-bang-2019-14-assistant-commissioner-of-income-tax-circle-3-1-hubballi-m-s-vrl-logistics-limited-hubballi</loc>
               <lastmod>2025-04-17T13:07:44.918Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-bang-2019-14-m-s-jindal-aluminium-limited-bangalore-deputy-commissioner-of-income-tax-ltu-bangalore</loc>
               <lastmod>2025-04-17T13:35:52.563Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2479-bang-2018-14-3s-technologies-amp-automation-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2475-bang-2018-14-3s-technologies-amp-automation-private-limited-bangalore-assistant-commissioner-of-income-tax-cpc-tds-bangalore</loc>
               <lastmod>2025-04-17T13:07:44.153Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-bang-2019-14-m-s-jindal-aluminium-limited-bangalore-deputy-commissioner-of-income-tax-ltu-bangalore</loc>
               <lastmod>2025-04-17T13:35:52.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-29-bang-2020-24-the-assistant-commissioner-of-income-tax-circle-1-1-bangalore-m-s-hotel-woodside-mangalore</loc>
               <lastmod>2025-04-16T18:56:38.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-bang-2019-14-m-s-divine-developers-bangalore-income-tax-officer-ward-6-2-3-bengaluru</loc>
               <lastmod>2025-04-17T14:56:47.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2268-bang-2018-14-m-s-vitari-distributors-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-12-5-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-bang-2020-24-assistant-commissioner-of-income-tax-circle-7-1-2-bangalore-verisign-services-india-private-limited-bangalore</loc>
               <lastmod>2025-04-17T13:21:50.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7107-mum-2018-14-ito-6-1-3-mumbai-auto-sales-pvt-ltd-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6970-mum-2018-14-acit-17-1-mumbai-agromach-spares-corporation-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6509-mum-2018-14-steelfab-bldg-system-mumbai-acit-31-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1824-ahd-2018-14-shri-rajesh-agrawal-huf-dahod-the-dcit-cent-circle-1-baroda</loc>
               <lastmod>2025-08-20T11:11:10.539Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-coch-2020-14-the-plantation-corporation-of-kerala-ltd-kottayam-the-acit-kottayam</loc>
               <lastmod>2025-08-18T10:31:47.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2222-chny-2019-14-vidhya-chennai-ito-ncw-9-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3505-chny-2019-14-suresh-mutha-chennai-acit-corporate-circle-4-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-chny-2019-14-s-annamalai-bhuf-sivakasi-ito-ward-4-viridhunagar</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2348-chny-2019-14-shri-gurusamy-ramamurthy-pondicherry-ito-ward-1-puducherry</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asman-investments-ltd-dy-commissioner-of-income-tax-1701-of-2007</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shreeji-associates-the-deputy-commissioner-of-income-tax-circle-1-2-vadodara-18355-2018</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-h-kapadia-education-trust-assistant-director-of-income-tax-3626-of-2014</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/paradigm-geophysical-pty-ltd-commissioner-of-income-tax-international-taxation-3-new-delhi-1370-2019</loc>
               <lastmod>2025-09-18T06:59:50.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-ariyur-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-the-commissioner-of-income-tax-appeals-thrissur-and-the-income-tax-appellate-tribunal-9153</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-edathirinj-i-service-co-operative-bank-ltd-no-r-137-the-income-tax-officer-ward-2-1-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-8412</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-sayed-wajid-shah-hussaini-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-u2013-2-4636-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/monarch-no-54-monarch-plaza-brigade-road-bangalore-560-001-income-tax-officer-ward-1-2-1-and-deputy-commissioner-of-income-tax-circle-1-2-1-4952-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sh-kuldeep-rai-chawla-and-smt-namrata-chawla-and-sh-amanveer-singh-deputy-commissioner-of-income-tax-circle-5-ors-2922-2020</loc>
               <lastmod>2025-09-18T07:02:49.998Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-10-2-it-towers-ac-guards-hyderabad-union-of-india-represented-by-its-secretary-finance-new-delhi-and-income-tax-appellate-tribunal-hyderabad-bench-a-rep-by-its-registrar-and-sri-snehil-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-smt-sonali-modi-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-sri-kushaal-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-28526-28647-28653-28670</loc>
               <lastmod>2025-09-18T06:55:44.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kollad-service-co-operative-bank-ltd-no-1830-kollad-p-o-the-income-tax-officer-ward-2-shastri-road-kottayam-and-commissioner-of-income-tax-appeals-office-of-the-commissioner-of-income-tax-central-revenue-tower-kottayam-and-the-principal-officer-district-co-operative-bank-kottayam-shastri-road-kottayam-6769</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/techno-engineering-corporation-and-allies-fire-systems-pvt-ltd-and-laique-p-p-and-k-s-harikumar-and-regi-engineering-works-and-general-electric-corporation-and-nev-tech-engineers-and-contractors-and-m-s-spands-electrical-engineers-and-contractors-and-ali-and-associates-and-suresh-kumar-and-cristaline-teleservices-pvt-ltd-bharat-sanchar-nigam-ltd-and-union-of-india-35597-19</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dharmaraj-bhosale-union-of-india-and-asst-director-office-of-the-directorate-of-enforcement-and-dy-director-enforcement-directorate-kozhikode-and-income-tax-officer-ward-1-1-kozhikode-31758</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-cooperative-coir-marketing-federation-limited-union-of-india-and-assistant-commissioner-of-income-tax-circle-i-alappuzha-and-commissioner-of-income-tax-appeals-kottayam-and-principal-chief-commissioner-of-income-tax-kerala-kochi-5434</loc>
               <lastmod>2025-09-18T06:56:08.130Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/techno-engineering-corporation-the-executive-engineer-e-bsnl-electrical-division-ernakulam-and-the-executive-engineer-e-bsnl-electrical-division-trichur-and-the-executive-engineer-e-bsnl-electrical-division-kannur-and-sub-divisional-engineer-e-bsnl-electrical-sub-division-alappuzha-35597-19</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-kottappady-service-co-operative-bank-ltd-no-210-thamburanpady-kottapady-thrissur-dist-680-505-represented-by-its-secretary-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-1-and-tps-guruvayur-8585</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-bang-2019-14-smt-seema-jain-koppal-income-tax-officer-ward-1-koppal</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4130-mum-2018-14-mudassir-rashid-ahmed-bakhla-mumbai-ito-17-2-3-mumbai</loc>
               <lastmod>2025-04-18T01:43:00.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1831-hyd-2017-14-nama-properties-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-14T19:42:07.601Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-316-ran-2018-14-prakashlal-khandelwal-ranchi-ito-ward-2-5-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1346-kol-2016-14-dcit-cir-5-1-kolkata-kolkata-m-s-proficient-commodities-pvt-ltd-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-kol-2019-14-m-s-s-v-ghatalia-amp-associates-llp-kolkata-dcit-circle-22-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2595-kol-2018-14-vivekananda-seva-kendra-o-sishu-uddyan-south-24-parganas-jdit-exemption-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-ran-2015-16-deonis-kiro-ranchi-dcit-cc-3-ranchi-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-ran-2019-14-maa-chinna-cement-amp-ispat-p-ltd-hazaribagh-acit-circle-2-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ran-2018-14-santosh-kumar-jain-ranchi-dcit-cir-3-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-ran-2019-14-kamal-kumar-koderma-ito-ward-1-5-koderma</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-ran-2019-14-raj-narayan-memorial-trust-jamshedpur-ito-exemption-jamshedpur</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/save-solutions-private-limited-the-principal-chief-commissioner-of-income-tax-bihar-and-jharkhand-and-the-principal-commissioner-of-income-tax-1-and-the-commissioner-of-income-tax-appeals-1-patna-and-the-assistant-commissioner-of-income-tax-circle-1-income-tax-department-gaya-3903</loc>
               <lastmod>2025-12-25T09:00:18.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-prashanth-badeka-the-new-india-assurance-co-ltd-and-m-s-city-autos-4275</loc>
               <lastmod>2025-12-25T10:00:21.382Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1184-mum-2019-14-sawalcahd-b-sanghvi-mumbai-income-tax-officer-wd-19-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5881-mum-2016-14-ito-21-1-5-mumbai-janseva-majoor-sahakari-sanstha-maryadit-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-mum-2019-14-just-medicine-info-services-pvt-ltd-mumbai-ito-12-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajesh-kumar-union-of-india-others-1952-2017</loc>
               <lastmod>2025-12-25T10:40:19.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-mum-2019-14-hirji-avchar-nor-mumbai-ito-30-1-4-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7917-mum-2019-14-sarah-faisal-hawa-mumbai-asst-cit-17-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2193-mum-2016-14-sunshine-communications-pvt-ltd-mumbai-acit-cent-cir-5-4-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-mum-2019-14-ito-3-1-4-mumbai-headway-capital-advisors-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ruchi-soya-industries-ltd-through-authorized-representative-union-of-india-2-others-11063-of-2018</loc>
               <lastmod>2025-12-25T11:30:20.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/geeta-fibres-pvt-ltd-union-of-india-and-employee-agent-and-servant-of-union-of-india-and-central-excise-superintendent-9007-2019</loc>
               <lastmod>2025-12-25T11:30:20.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-s-gurushankar-the-commissioner-of-income-tax-appeals-19-chennai-and-the-deputy-commissioner-of-income-tax-central-circle-1-madurai-and-the-assistant-commissioner-of-income-tax-central-circle-1-madurai-1-5225</loc>
               <lastmod>2025-12-25T08:35:22.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kasautii-the-jewellers-commissioner-of-income-tax-and-income-tax-officer-ward-2-1-and-income-tax-officer-ward-3-3-2344-2015-2345-2015</loc>
               <lastmod>2025-12-25T09:10:16.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/laxmi-narayan-agrawal-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-and-laxman-sarthi-65</loc>
               <lastmod>2025-12-25T09:25:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-kol-2020-24-azure-securities-pvivate-limited-kolkata-ito-ward-tech-2-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-962-kol-2019-14-jcit-osd-cc-2-1-kolkata-m-s-websol-energy-system-pvt-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-905-kol-2019-14-m-s-agr-automobiles-pvt-ltd-kolkata-ito-ward-4-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-gty-2019-14-the-udalguri-tea-company-private-limited-guwahati-deputy-commissioner-of-income-tax-central-processing-center-dibrugarh</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1745-kol-2019-14-sharad-chandra-jhunjhunwala-kolkata-i-t-o-ward-36-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-840-kol-2019-14-skan-enterprise-kolkata-pr-c-i-t-12-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-309-kol-2019-24-dcit-circle-3-1-kolkata-m-s-the-peerless-general-finance-amp-investment-co-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-310-kol-2019-24-dcit-circle-3-1-kolkata-kolkata-m-s-dozco-infratech-pvt-limited-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-285-kol-2019-24-acit-circle-11-2-kolkata-m-s-sunplant-construction-ltd-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-kol-2019-14-calcutta-whole-sale-consumer-co-operative-society-ltd-kolkata-i-t-o-ward-29-3-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-106-kol-2018-16-m-s-bindyavasini-projects-pvt-ltd-kolkata-dcit-central-circle-4-3-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-60-jpr-2019-24-prakash-makhija-kota-acit-circle-3-kota</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-655-jpr-2019-14-ito-ward-2-1-jaipur-ward-2-1-jaipur-shri-habib-khan-prop-m-s-h-k-exports-corporation-2259-takia-yakeen-shah-chokdi-top-khana-huzuri-jaipur-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-jpr-2020-14-smt-renu-jain-new-delhi-ito-ward-5-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-jpr-2019-14-shri-subhash-chand-agarwal-kota-income-tax-officer-ward-1-2-kota</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-jpr-2019-14-shri-suresh-kumar-sharma-jaipur-ito-ward-4-5-jaipur-ward-4-5-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-689-jpr-2019-14-indo-caps-p-ltd-c-o-m-s-k-l-datta-amp-co-ca-vashistha-plaza-2-manu-marg-alwar-alwar-dcit-central-circle-alwar-alwar</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1013-del-2019-14-arya-samaj-g-k-ii-regd-new-delhi-ito-exemption-ward-1-1-bangalore</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5198-del-2018-14-belmarks-metal-works-new-delhi-ito-ward-32-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2191-del-2017-14-quippo-telecom-infrastructure-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1630-del-2015-14-jcdecaux-s-a-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7805-del-2017-14-teradata-operations-inc-united-states-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3734-del-2017-14-mr-miten-garg-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-555-mum-2019-24-m-s-ventura-commodities-limited-mumbai-acit-circle-2-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.860Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1675-mum-2019-14-vithal-appanna-shetty-mumbai-dcit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-mum-2019-14-r-no-25-b-wing-6th-floor-ahsar-it-park-wagle-indil-estate-road-no-16z-thane-west-thane-shri-jignesh-amrutlal-shah-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-mum-2019-14-acit-circle-16-1-mumbai-united-home-entertainment-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-mum-2019-14-mrs-trupti-ramkumar-khanna-mumbai-ito-2-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/null-commissioner-of-income-tax-1-visakhapatnam-25544</loc>
               <lastmod>2025-12-25T09:30:22.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-mum-2019-14-m-s-bini-builders-pvt-ltd-mumbai-dcit-central-range-7-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-mum-2019-14-dcit-circle-12-1-1-mumbai-m-s-amore-jewels-pvt-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2742-mum-2018-14-alliance-mall-developers-co-mumbai-dcit-cc-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3377-mum-2012-14-mihir-bipin-parekh-mumbai-dcit-cir-16-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4812-mum-2018-14-mecords-india-ltd-mumbai-ito-14-2-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4655-mum-2018-14-deepak-bhogilal-shah-mumbai-jt-cit-19-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-ahd-2018-14-late-shri-navinchandra-sakalchand-dalal-legal-heri-dipak-n-dalal-ahmedabad-ito-ward-5-2-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-ahd-2018-14-m-s-zaveri-amp-co-pvt-ltd-ahmedabad-the-deputy-commissioner-of-income-tax-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-rjt-2015-14-m-s-panchshil-exim-pvt-ltd-gandhidham-the-dy-commr-of-income-tax-cen-cir-2-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3215-ahd-2014-14-the-dcit-circle-1-1-2-ahmedabad-claris-life-sciences-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-ahd-2015-14-the-acit-circle-4-baroda-m-s-ratnaveer-stainless-products-pvt-ltd-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1554-ahd-2019-14-the-agriculture-development-co-op-credit-society-ltd-sidhpur-the-ito-patan-ward-4-unjha</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-ahd-2018-14-arrow-digital-pvt-ltd-ahmedabad-the-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2177-ahd-2018-14-rajendra-ship-breakers-pvt-ltd-bhavnagar-the-dcit-circle-1-bhavnagar</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-372-ahd-2019-24-dcit-circle-3-3-ahmedabad-dahyabhai-n-patel-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-336-ahd-2019-24-the-ito-ward-1-2-4-ahmedabad-shri-shubham-vijaykumar-jain-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-50-asr-2019-24-assistant-commissioner-of-income-tax-circle-1-amritsar-shri-rajesh-mittal-amritsar</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-asr-2019-14-shri-avinash-garg-moga-principal-commissioner-of-income-tax-3-ludhiana</loc>
               <lastmod>2026-01-09T09:47:59.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-673-pun-2017-14-m-s-honest-marketing-pvt-ltd-nashik-joint-commissioner-of-income-tax-nashik</loc>
               <lastmod>2025-04-14T05:21:05.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1338-pun-2017-14-deputy-commissioner-ofincome-tax-jalgaon-m-s-madhukar-sahakari-sakhar-karkhana-ltd-jalgaon</loc>
               <lastmod>2025-04-14T05:21:05.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-230-pun-2017-14-the-rayat-sevak-co-operative-bank-ltd-satara-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T01:07:03.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4165-del-2016-14-acit-new-delhi-m-s-lahmeyer-international-india-p-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-lkw-2019-14-basic-shiksha-adhikari-serv-shiksha-abhiyan-ayodhya-income-tax-offcer-tds-faizabad</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2807-del-2011-14-dcit-new-delhi-m-s-sak-industries-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5290-del-2015-14-dcit-exemption-ghaziabad-agra-development-authority-agra</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3950-del-2016-14-ajay-verma-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-644-coch-2019-14-shalom-charitable-ministries-of-india-palakkad-the-acit-palakkad</loc>
               <lastmod>2026-03-21T14:54:48.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-bang-2019-14-m-s-jsr-logistics-ballari-the-assistant-commissioner-of-income-tax-circle-1-bellary</loc>
               <lastmod>2025-04-17T10:28:36.030Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-197-del-2016-23-m-s-gee-gee-builders-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.840Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-205-del-2016-23-m-s-pegasus-softech-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-202-del-2016-23-m-s-alankar-saphire-developers-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4341-del-2015-14-sh-baru-singh-meerut-ito-muzaffarnagar</loc>
               <lastmod>2025-04-16T15:14:38.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3412-bang-2018-14-sri-pethan-namasivayam-murughan-amp-smt-thangaraju-logambal-legal-heirs-of-late-sri-thangaraj-pethan-ballari-the-assistant-commissioner-of-income-tax-circle-1-bellary</loc>
               <lastmod>2025-04-21T05:57:31.441Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-pun-2020-14-talensetu-skill-training-foundation-pune-cit-excemption-pune</loc>
               <lastmod>2025-04-20T07:01:17.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6589-del-2019-14-pee-empro-exports-pvt-ltd-new-delhi-acit-circle-19-2-new-delhi</loc>
               <lastmod>2025-04-12T20:28:04.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1440-ahd-2018-14-dcit-panchmahal-circle-godhra-the-lunawada-taluka-primary-school-teachers-co-op-credit-society-ltd-mahisagar</loc>
               <lastmod>2025-04-12T18:56:00.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2286-bang-2018-14-m-s-global-tech-park-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-3-1-2-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1098-bang-2014-14-deputy-commissioner-of-income-tax-bangalore-m-s-gopalan-enterprises-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T16:07:39.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1438-del-2012-14-cargill-asia-pacific-holdings-pte-ltd-singapore-adit-new-delhi</loc>
               <lastmod>2025-04-18T14:00:58.075Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1437-del-2012-14-cargill-asia-pacific-holdings-pte-ltd-singapore-adit-new-delhi</loc>
               <lastmod>2025-04-18T14:00:58.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-ahd-2017-14-the-dy-cit-circle-1-2-ahmedabad-m-s-artex-apparels-ahmedabad</loc>
               <lastmod>2025-04-13T08:28:08.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-del-2017-14-star-forms-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-20T15:43:09.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-pun-2015-14-m-s-honewell-automation-india-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-14T06:35:08.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-mum-2019-14-ito-26-2-5-mumbai-shri-rambhawan-d-gupta-mumbai</loc>
               <lastmod>2022-04-07T06:24:59.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-kol-2017-14-acit-central-circle-1-1-kolkata-kolkata-m-s-ramkrishna-forgings-ltd-kolkata</loc>
               <lastmod>2022-04-07T06:24:53.111Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-302-kol-2019-24-ito-ward-47-4-kolkata-kolkata-sushila-madhogaria-howrah</loc>
               <lastmod>2022-04-07T06:24:53.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-kol-2019-14-estate-of-kanailal-goswami-kolkata-a-c-i-t-circle-23-1-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-kol-2019-14-m-s-skylark-fiscal-sevices-pvt-ltd-kolkata-dcit-circle-8-2-kolkata-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1275-kol-1993-14-the-peerless-general-finance-amp-investment-company-limited-kolkata-d-c-i-t-spl-range-16-kolkata</loc>
               <lastmod>2022-04-07T06:24:52.560Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4027-del-2018-14-kamar-jeet-ghaziabad-ito-ward-1-3-ghaziabad</loc>
               <lastmod>2025-04-22T00:57:38.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8039-del-2018-14-krishi-utpadan-mandi-samiti-sambhal-sambhal-ito-1-5-sambhal</loc>
               <lastmod>2025-04-14T09:14:04.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8044-del-2018-14-krishi-utpadan-mandi-samiti-bilaspur-rampur-ito-1-2-rampur</loc>
               <lastmod>2025-04-14T09:14:04.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8040-del-2018-14-krishi-utpadan-mandi-samiti-kiratpur-kiratpur-ito-3-1-nazibabad</loc>
               <lastmod>2025-04-14T09:14:04.988Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4880-del-2015-14-m-s-jet-lite-india-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-14T09:14:05.027Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-del-2017-14-m-s-sarvottam-overseas-pvt-ltd-new-delhi-cit-a-i-noida</loc>
               <lastmod>2025-04-14T09:35:07.854Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3795-mum-2017-14-tirath-exports-mumbai-ito-19-3-5-mumbai</loc>
               <lastmod>2025-04-19T23:08:06.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-mum-2019-14-m-s-dharmandan-diamonds-pvt-ltd-mumbai-addl-cit-5-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1417-hyd-2016-14-shobha-pandit-sharma-hyderabad-secunderabad-adit-intl-taxn-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-505-hyd-2016-14-sutherland-healthcare-solutions-pvt-ltd-formerly-known-as-apollo-health-street-ltd-hyd-hyderabad-dcit-circle-3-2-hyderabad-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-hyd-2018-14-zvstroy-hyderabad-income-tax-officer-ward-6-2-hyderabad</loc>
               <lastmod>2025-04-19T08:49:47.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-mum-2020-24-amar-diamond-tools-mumbai-ito-wd-1-1-thane</loc>
               <lastmod>2025-04-16T04:35:28.045Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-621-mum-2019-24-aneeka-universal-private-limited-mumbai-pr-cit-9-mumbai</loc>
               <lastmod>2025-04-16T04:35:29.363Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-538-mum-2019-24-atul-sanghvi-mumbai-dcit-cen-cir-11-mumbai</loc>
               <lastmod>2025-04-16T04:42:26.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2745-del-2015-14-m-s-corbus-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-18T11:42:52.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9760-del-2019-14-jc-bamford-excavators-ltd-england-acit-international-taxation-circle-2-1-2-new-delhi</loc>
               <lastmod>2025-04-18T10:14:48.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2267-del-2017-14-m-s-ashok-j-thapar-huf-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-15T20:28:24.450Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3840-del-2016-14-dcit-ltu-new-delhi-m-s-c-amp-s-electric-ltd-new-delhi</loc>
               <lastmod>2025-04-18T13:57:01.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-733-del-2016-14-dcit-new-delhi-m-s-taureg-properties-amp-security-services-ltd-new-delhi</loc>
               <lastmod>2025-04-18T18:22:09.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5305-del-2019-14-rajiv-grover-gurgaon-acit-circle-71-1-new-delhi</loc>
               <lastmod>2025-04-15T20:49:24.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-del-2018-14-anil-kumar-bajaj-new-delhi-acit-central-circle-15-new-delhi</loc>
               <lastmod>2025-04-15T20:28:21.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6645-del-2016-14-addl-cit-new-delhi-m-s-a-b-pal-electricals-pvt-ltd-delhi</loc>
               <lastmod>2025-04-20T19:08:21.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3531-del-2019-14-satpal-bhiwani-ito-ward-03-bhiwani</loc>
               <lastmod>2025-04-14T09:49:04.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3473-del-2019-14-gaurav-bajaj-new-delhi-ito-ward-22-3-new-delhi</loc>
               <lastmod>2025-04-14T09:49:04.567Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-ind-2019-14-dr-arunesh-kumar-mishra-memorial-education-society-indore-acit-cpc-tds-ghaziabad-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:01.963Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ran-2019-14-prakash-kumar-agarwal-dhanbad-acit-central-circle-dhanbad</loc>
               <lastmod>2025-04-14T18:14:07.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ran-2019-14-saroj-kumar-agarwal-ranchi-ito-ward-1-1-ranchi</loc>
               <lastmod>2025-04-14T18:14:07.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5335-mum-2018-14-income-tax-officer-ward-1-4-mumbai-jagjitsingh-nirmalsingh-khaberwal-mumbai</loc>
               <lastmod>2025-04-21T09:22:35.679Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3625-del-2017-14-amrapali-sapphire-developers-pvt-ltd-delhi-ito-tds-new-delhi</loc>
               <lastmod>2025-04-21T03:29:20.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2568-kol-2017-14-dongfang-electric-corporation-kolkata-acit-international-taxation-circle-1-1-kolkata-kolkata</loc>
               <lastmod>2025-04-14T13:56:06.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-132-ind-2019-24-shri-shant-agro-sales-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-134-ind-2019-24-ashok-kumar-jain-bhopal-dcit-crntral-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.709Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-ind-2019-16-smt-gurveen-kaur-bhatia-indore-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T00:49:02.067Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-pun-2019-14-trimurti-coal-trading-co-pune-deputy-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-04-14T05:21:04.274Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1235-pun-2019-14-trimurti-coal-trading-co-pune-deputy-commissioner-of-income-tax-circle-9-pune</loc>
               <lastmod>2025-04-14T05:21:04.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-kol-2019-14-subodh-chandra-das-hooghly-i-t-o-ward-23-3-hooghly</loc>
               <lastmod>2025-04-14T14:14:00.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-ran-2019-14-amit-kumar-sinha-palamau-dcit-circle-3-ranchi</loc>
               <lastmod>2025-04-21T01:50:36.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-61-ran-2019-14-mritunjay-kumar-singh-ranchi-ito-ward-2-1-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-ran-2018-14-swami-devendra-prakash-ranchi-acit-central-circle-3-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.393Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-ran-2018-14-swami-devendra-prakash-ranchi-acit-cc-3-ranchi</loc>
               <lastmod>2025-04-21T01:50:37.422Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7074-mum-2016-14-lodha-constructon-dombivali-now-merged-with-lodha-devlopers-p-ltd-mumbai-dcit-cen-cir-7-3-mumbai</loc>
               <lastmod>2025-04-21T01:57:29.637Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-mum-2019-14-ito-28-3-5-mumbai-umesh-manoharlal-chawla-mumbai</loc>
               <lastmod>2025-04-21T02:36:26.750Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-pun-2017-14-sadhana-sahakari-bank-ltd-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T05:21:03.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-pun-2017-14-sadhana-sahakari-bank-ltd-pune-assistant-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T05:21:04.186Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2608-mum-2017-14-dcit-cen-cir-5-4-mumbai-decent-dia-jewels-p-ltd-mumbai</loc>
               <lastmod>2025-04-19T13:50:18.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-mum-2018-14-amcol-minerals-and-materials-india-private-limited-thane-assistant-commissioner-of-income-tax-circle-1-thane</loc>
               <lastmod>2025-04-19T13:50:18.841Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4468-mum-2015-14-areva-india-p-ltd-mumbai-asst-cit-14-1-1-mumbai</loc>
               <lastmod>2025-04-19T13:50:20.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-127-chny-2018-23-ecci-info-park-limited-chennai-dcit-central-circle-1-1-chennai</loc>
               <lastmod>2025-04-13T03:14:03.915Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-chny-2019-14-kollur-sreenivasan-kamalakannan-dindigul-ito-corporate-ward-4-4-chennai</loc>
               <lastmod>2025-04-13T03:14:04.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3677-del-2019-14-marathon-money-market-ltd-new-delhi-dcit-circle-16-1-new-delhi</loc>
               <lastmod>2025-04-22T00:09:25.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2900-del-2017-14-mccann-erickson-india-pvt-ltd-new-delhi-addl-cit-range-6-new-delhi</loc>
               <lastmod>2024-10-09T14:49:15.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1368-bang-2019-14-m-s-ge-medical-systems-india-private-limited-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2024-10-09T14:49:15.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-605-hyd-2019-14-muthukur-srinivasulu-kurnool-income-tax-officer-ward-1-nandyal</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-hyd-2019-14-muthukur-srinivasulu-kurnool-income-tax-officer-ward-1-nandyal</loc>
               <lastmod>2024-10-09T14:49:15.859Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-641-hyd-2015-14-veeyes-investments-p-ltd-hyd-hyderabad-acit-central-circle-8-hyd-hyderabad</loc>
               <lastmod>2024-10-09T14:53:01.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-hyd-2019-14-rachit-v-shah-hyderabad-income-tax-officer-ward-7-3-hyderabad</loc>
               <lastmod>2025-04-15T17:14:20.981Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-hyd-2018-14-bhagatram-hyderabad-income-tax-officer-ward-5-3-hyderabad</loc>
               <lastmod>2025-04-15T17:14:21.383Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-964-hyd-2019-14-bhaskar-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.642Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-966-hyd-2019-14-bhaskar-batchu-karimnagar-income-tax-officer-ward-2-karimnagar</loc>
               <lastmod>2025-04-15T17:14:21.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-hyd-2017-14-ramlal-gupta-attapur-income-tax-officer-ward-4-1-hyderabad</loc>
               <lastmod>2025-04-15T17:00:24.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-985-hyd-2016-14-d-shankar-rao-hyd-hyderabad-ito-ward-9-2-hyd-hyderabad</loc>
               <lastmod>2025-04-15T17:00:24.771Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4594-del-2019-14-shammi-khan-new-delhi-ito-ward-53-4-new-delhi</loc>
               <lastmod>2025-04-15T21:07:22.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-pun-2015-14-capgemini-technology-services-i-ltd-earlier-known-as-igate-global-solutions-ltd-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T06:35:10.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1695-pun-2018-14-m-s-fis-solutions-india-pvt-ltd-fromerly-known-as-sungard-solutions-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-04-14T06:35:10.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-hyd-2019-14-jt-commissioner-of-income-tax-osd-international-taxation-hyderabad-idea-cellular-limited-secunderabad</loc>
               <lastmod>2025-04-16T10:21:28.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-hyd-2019-14-sanjeeva-reddy-paga-hyderabad-income-tax-officer-ward-15-4-hyderabad</loc>
               <lastmod>2025-04-16T10:21:29.361Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-pun-2018-14-bank-of-maharashtra-pune-deputy-commissioner-of-income-tax-circle-1-1-pune</loc>
               <lastmod>2025-04-14T01:07:01.234Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-pun-2018-14-deputy-commissioner-of-income-tax-circle-1-1-pune-m-s-bank-of-maharashtra-pune</loc>
               <lastmod>2025-04-14T01:07:01.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1173-pun-2017-14-rohanna-agri-ltd-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-14T01:07:01.640Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-602-pun-2016-14-m-s-shewale-amp-sons-pune-income-tax-officer-pune</loc>
               <lastmod>2025-04-14T01:07:03.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-kol-2019-14-dcit-circle-11-1-kolkata-m-s-g-s-atwal-amp-company-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2233-kol-2019-14-dcit-circle-11-1-kolkata-m-s-g-s-atwal-amp-company-engineers-pvt-ltd-kolkata</loc>
               <lastmod>2025-04-13T21:35:04.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2537-del-2019-14-satyavir-singh-delhi-ito-ward-62-3-new-delhi</loc>
               <lastmod>2025-04-15T21:07:21.856Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4546-del-2016-14-ito-tds-international-taxation-noida-m-s-computer-science-corporation-india-pvt-ltd-noida</loc>
               <lastmod>2025-04-18T13:57:08.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1378-del-2011-14-m-s-prakash-industries-ltd-new-delhi-addl-cit-hisar</loc>
               <lastmod>2025-04-18T18:29:08.901Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-bang-2020-24-the-joint-commissioner-of-income-tax-special-range-6-bangalore-m-s-sasken-communication-technologies-limited-bangalore</loc>
               <lastmod>2025-04-16T19:49:36.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-ind-2019-14-district-publicprosecution-officer-ujjain-the-acit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-04-12T21:49:01.161Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-38-ind-2019-23-m-s-flexituff-international-ltd-indore-the-dcit-1-1-indore</loc>
               <lastmod>2025-04-22T07:15:58.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-101-ind-2016-16-the-dcit-central-1-indore-shri-pankaj-kalani-indore</loc>
               <lastmod>2025-04-22T07:15:58.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-ind-2018-14-the-acit-3-1-indore-m-s-kalani-industries-pvt-ltd-indore</loc>
               <lastmod>2025-04-22T07:15:58.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-ind-2018-14-dcit-3-1-indore-m-s-kalani-industries-pvt-ltd-indore</loc>
               <lastmod>2025-04-22T07:15:58.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-ind-2016-14-the-dcit-central-1-indore-shri-pankaj-kalani-indore</loc>
               <lastmod>2025-04-22T07:15:58.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-ind-2018-14-dcit-3-1-indore-m-s-kalani-industries-pvt-ltd-indore</loc>
               <lastmod>2025-04-22T07:15:58.494Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-852-ind-2018-14-sun-swan-educational-society-indore-cit-exemption-bhopal-bhopal</loc>
               <lastmod>2025-04-13T01:42:01.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-ind-2017-14-m-s-bhandari-hospital-and-research-centre-indore-the-pr-cit-1-indore</loc>
               <lastmod>2025-04-22T07:29:39.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-jodh-2019-14-ito-exemption-udaipur-m-s-rajasthan-medicare-relief-society-chittorgarh</loc>
               <lastmod>2025-04-19T13:43:14.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-jodh-2019-14-satya-narayan-choudhary-udaipur-dcit-central-circle-1-udaipur</loc>
               <lastmod>2025-04-19T13:43:14.991Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-155-jodh-2019-14-lokesh-goyal-jodhpur-ito-ward-1-3-jodhpur</loc>
               <lastmod>2025-04-19T13:43:15.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-772-hyd-2018-14-r-mangala-devi-hyderabad-income-tax-officer-ward-4-5-hyderabad</loc>
               <lastmod>2025-04-19T09:42:51.064Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1369-pun-2019-14-uttam-baburao-kamathe-pune-income-tax-officer-ward-14-4-pune</loc>
               <lastmod>2025-04-20T08:22:21.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1374-pun-2018-14-motilal-mohanlal-chanda-nasik-income-tax-officer-ward-1-2-nasik</loc>
               <lastmod>2025-04-20T08:22:21.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1006-ahd-2018-14-shri-shaileshbhai-kantilal-patel-ahmedabad-the-dcit-circle-6-1-ahmedabad</loc>
               <lastmod>2025-04-20T11:29:10.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-del-2017-14-acit-new-delhi-m-s-divya-bhalla-gurgaon</loc>
               <lastmod>2025-04-18T06:22:00.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-mum-2019-14-chatrapati-shivaji-maharaj-smarak-samiti-mumbai-ito-e-circle-1-2-mumbai</loc>
               <lastmod>2025-04-17T18:07:56.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-201-bang-2018-14-m-s-kht-agencies-pvt-ltd-bangalore-the-income-tax-officer-ward-4-1-2-bangalore</loc>
               <lastmod>2025-04-17T15:42:39.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2804-ahd-2013-14-m-s-e-infochips-limited-ahmedabad-the-income-tax-officer-intl-taxn-ii-ahmedabad</loc>
               <lastmod>2025-04-21T08:29:25.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-290-kol-2019-24-ito-ward-36-4-kolkata-vinod-kumar-agarwal-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-276-kol-2019-24-ito-ward-25-1-kolkata-pawan-kumar-toshniwal-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.628Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-286-kol-2019-24-ito-ward-50-3-kolkata-shyam-sundar-didwania-kolkata</loc>
               <lastmod>2025-04-20T11:36:15.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-kol-2020-24-ito-ward-35-3-kolkata-m-s-lakshminarayan-mahendra-kumar-huf-kolkata</loc>
               <lastmod>2025-04-20T11:36:16.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-kol-2020-24-ito-ward-46-4-kolkata-smt-babita-dugar-howrah</loc>
               <lastmod>2025-04-20T11:36:16.898Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-23-kol-2020-24-ito-ward-47-2-kolkata-smt-neelam-jhunjhunwala-howrah</loc>
               <lastmod>2025-04-20T11:43:13.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-363-ahd-2017-16-sewani-infrastructure-pvt-ltd-ahmedabad-dcit-central-circle-1-3-ahmedabad</loc>
               <lastmod>2025-04-21T05:36:30.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2478-ahd-2013-14-nitish-hetal-shah-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
               <lastmod>2025-04-21T11:29:35.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-ctk-2020-14-pabitra-banerjee-jharsugudha-ito-ward-1-jharsugudha</loc>
               <lastmod>2025-05-21T09:58:40.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1523-jpr-2018-14-m-s-khetan-times-pvt-ltd-jaipur-deputy-commissioner-of-income-tax-circle-4-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-186-ahd-2015-16-shri-ashik-dhirajlal-sanghvi-ahmedabad-the-dy-cit-central-circle-2-4-ahmedabad</loc>
               <lastmod>2025-04-16T05:42:30.037Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-ahd-2018-14-m-s-b-m-patel-amp-brothers-baroda-the-dcit-circle-1-2-vadodara</loc>
               <lastmod>2025-04-21T17:29:29.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-175-ahd-2018-16-jayesh-steel-pvt-ltd-ahmedabad-dcit-central-circle-2-3-ahmedabad</loc>
               <lastmod>2025-04-21T18:09:15.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-mum-2019-14-m-s-jaydeep-metals-amp-tubes-mumbai-ito-19-2-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-mum-2019-14-ito-33-1-2-mumbai-m-s-balaji-enterprises-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2216-mum-2017-14-axens-project-office-earlier-it-was-heurtey-petrochem-sa-project-office-mumbai-dcit-it-2-2-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-ind-2019-14-m-s-monica-galaxy-p-ltd-indore-ito-1-3-indore</loc>
               <lastmod>2025-04-12T00:21:00.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3314-del-2019-14-sanjay-jain-delhi-ito-ward-58-3-new-delhi</loc>
               <lastmod>2025-04-16T09:14:23.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4946-mum-2011-14-hindustan-petroleum-corporaiton-ltd-mumbai-addl-cit-rg-1-1-mumbai</loc>
               <lastmod>2025-04-19T23:56:57.976Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-682-hyd-2015-14-dcit-central-circle-3-1-hyderabad-hyderabad-elem-investments-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2025-04-14T21:07:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ran-2019-14-upendra-dangi-chatra-ito-ward-1-4-hazaribag</loc>
               <lastmod>2025-04-14T18:21:00.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-376-ran-2018-14-shyam-sunder-bhagat-pakur-ito-ward-3-4-dhanbad</loc>
               <lastmod>2025-04-14T18:21:00.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-ran-2019-14-ito-ward-1-5-dhanbad-shri-manoj-kumar-singh-dhanbad</loc>
               <lastmod>2025-04-14T18:21:00.983Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ran-2019-14-sri-subodh-kumar-poddar-chaibasa-dcit-central-circle-jamshedpur</loc>
               <lastmod>2025-04-14T18:21:01.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ran-2019-14-sri-subodh-kumar-poddar-west-singhbhum-dcit-central-circle-jamshedpur</loc>
               <lastmod>2025-04-14T18:21:01.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-59-chny-2018-23-m-s-tamil-nadu-salt-corporation-ltd-chennai-acit-corporate-circle-3-1-chennai</loc>
               <lastmod>2025-04-12T08:56:02.386Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-chny-2018-14-acit-corporate-circle-3-1-chennai-m-s-tamil-nadu-salt-corporation-ltd-chennai</loc>
               <lastmod>2025-04-12T08:56:02.446Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2230-hyd-2017-14-arka-hotels-private-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-1-1-hyderabad</loc>
               <lastmod>2025-04-19T00:50:18.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-ran-2017-14-the-indian-educational-foundation-ranchi-cit-exemption-patna</loc>
               <lastmod>2025-04-20T10:50:22.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-mum-2019-14-ajay-p-vadhar-mumbai-ito-22-1-1-mumbai</loc>
               <lastmod>2025-04-20T13:22:07.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-587-mum-2019-14-dcit-33-3-mumbai-m-s-shraddha-developers-mumbai</loc>
               <lastmod>2025-04-20T12:36:23.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-mum-2019-14-mr-shalok-hari-nagpal-mumbai-acit-circle-19-3-mumbai</loc>
               <lastmod>2025-04-20T12:36:23.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-mum-2019-14-nafisa-abizar-banatwala-mumbai-ito-17-2-4-mumbai</loc>
               <lastmod>2025-04-20T12:36:23.444Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4543-mum-2019-14-shri-ajay-narendra-bansal-mumbai-dcit-8-2-1-mumbai</loc>
               <lastmod>2025-04-20T12:43:23.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7144-mum-2018-14-tejdeep-steels-mumbai-income-tax-officer-19-3-5-mumbai</loc>
               <lastmod>2025-04-20T12:43:24.096Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3023-del-2019-14-g-l-litmus-events-pvt-ltd-new-delhi-acit-cc-17-new-delhi</loc>
               <lastmod>2025-04-20T15:29:20.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-129-ind-2019-24-shri-shant-agro-sales-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-12T02:00:08.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-ind-2019-14-seth-shri-shreenarayan-agrawal-charitable-trust-itarsi-the-acit-exemption-bhopal</loc>
               <lastmod>2025-04-12T01:56:02.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-114-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-113-ind-2019-24-adinath-builders-amp-developers-bhopal-bhopal-the-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-ind-2018-14-noorul-hasan-baig-bhopal-pr-cit-bhopal</loc>
               <lastmod>2025-04-12T02:00:00.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-120-ind-2019-24-shri-punit-jain-bhopal-dcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-106-ind-2019-24-m-s-shanti-seeds-pvt-ltd-bhopal-thdcit-central-1-bhopal-bhopal</loc>
               <lastmod>2025-04-12T02:07:00.529Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-821-del-2019-14-rishendra-pal-singh-new-delhi-ito-ward-64-3-new-delhi</loc>
               <lastmod>2025-04-18T16:14:53.162Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4826-del-2018-14-rameshwar-lal-new-delhi-dcit-circle-71-1-new-delhi</loc>
               <lastmod>2025-04-18T15:49:53.847Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-nag-2019-24-daryapur-shetkari-sahakari-ginning-amp-pressing-factory-ltd-banosa-amaravati-a-c-i-t-amravati-circle-amravati-amaravati</loc>
               <lastmod>2025-04-13T10:35:04.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-ran-2018-14-m-s-jyoti-enterprises-hazaribag-ito-ward-1-2-hazaribag</loc>
               <lastmod>2025-04-16T07:07:27.043Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-kol-2020-24-ito-ward-47-4-kolkata-kolkata-vivek-madhogaria-howrah</loc>
               <lastmod>2025-04-20T11:36:13.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-kol-2020-24-ito-ward-45-1-kolkata-smt-shilpi-jain-kolkata</loc>
               <lastmod>2025-04-20T11:36:13.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-300-kol-2019-24-ito-ward-43-4-kolkata-babita-agarwal-kolkata</loc>
               <lastmod>2025-04-20T11:36:14.346Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-kol-2020-24-ito-ward-48-1-kolkata-kolkata-pradeep-kumar-pansari-huf-howrah</loc>
               <lastmod>2025-04-20T11:36:14.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5191-mum-2018-14-acit-cir-4-thane-veena-developers-thane</loc>
               <lastmod>2025-04-21T09:29:28.797Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2110-del-2019-14-green-valley-infracity-pvt-ltd-noida-ito-ward-1-4-noida</loc>
               <lastmod>2025-04-18T17:28:53.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-hyd-2017-14-spring-hospital-karimnagar-assistant-commissioner-of-income-tax-circle-14-1-tds-hyderabad</loc>
               <lastmod>2025-04-19T01:42:57.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-hyd-2012-14-mr-ramalingaraju-b-hyderabad-dcit-central-circle-8-hyderabad</loc>
               <lastmod>2025-04-19T01:42:57.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-kol-2019-14-maa-saraswati-gyan-mandir-education-society-kolkata-ito-tds-ward-59-2-kolkata-kolkata</loc>
               <lastmod>2025-04-16T00:21:20.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-viz-2019-24-m-s-sri-sai-lakshmi-constructions-amp-co-vijayawada-the-dcit-circle-2-1-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-viz-2019-14-the-assistant-commissioner-of-income-tax-circle-1-eluru-the-district-cooperative-bank-limited-eluru</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-viz-2012-14-m-s-visakhapatnam-urban-development-authority-vuda-hyderabad-the-ccit-osd-visakhapatnam-visakhapatnam</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-viz-2019-14-b-srinivasa-rao-vijayawada-the-income-tax-officer-ward-2-1-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-26-viz-2019-24-assistant-commissioner-of-income-tax-guntur-teja-constructions-guntur</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-viz-2019-24-the-assistant-commissioner-of-income-tax-circle-2-1-rajamahendravaram-sri-luxmi-tulasi-agro-paper-pvt-ltd-rajamahendravaram</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-viz-2019-14-meka-kasi-viswswarudu-vizianagaram-the-income-tax-officer-ward-2-vizianagaram</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-28-viz-2019-24-income-tax-officer-ward-2-2-vijayawada-kosanam-pushpavathi-vijayawada</loc>
               <lastmod>2025-07-10T06:43:47.469Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-coch-2020-14-m-s-vellanad-service-co-op-bank-ltd-trivandrum-the-ito-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-coch-2019-14-m-s-aryanad-service-co-op-bank-ltd-trivandrum-the-ito-wd-2-3-triandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-coch-2014-14-dcit-cochin-m-s-kerafibertex-international-p-ltd-cochin</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-coch-2020-14-the-pattambi-service-co-op-bank-ltd-pattambi-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-coch-2020-14-thachampara-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-coch-2020-14-the-alanallur-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-coch-2020-14-the-alanallur-service-co-op-bank-ltd-palakkad-the-ito-palakkad</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-524-coch-2019-14-mathew-joseph-kottayam-dcit-cen-cirle-kottayam</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-coch-2019-14-dcit-trivandrum-asianet-satellite-communications-ltd-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.929Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-04-coch-2020-24-navaikulam-service-co-op-bank-ltd-trivandrum-the-dcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-03-coch-2020-24-navaikulam-service-co-op-bank-ltd-trivandrum-the-dcit-trivandrum</loc>
               <lastmod>2025-07-10T07:45:16.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6661-mum-2018-14-reliance-forge-india-mumbai-income-tax-officer-ward-19-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6493-mum-2017-14-anil-jagannath-tiwari-proprietor-m-s-anil-and-brothers-mumbai-income-tax-officer-ward-2-1-kalyan</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1234-mum-2019-14-shri-rajesh-k-shah-huf-mumbai-ito-27-3-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7446-mum-2018-14-suresh-h-thakkar-mumbai-cit-a-45-mumbai-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4866-mum-2013-14-wockhardt-ltd-mumbai-addl-cit-rg-10-1-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7240-mum-2018-14-bharat-virchand-gada-mumbai-income-tax-officer-ward-21-1-2-mumbai</loc>
               <lastmod>2025-07-10T08:17:37.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-bang-2016-14-asst-c-i-t-bangalore-m-s-fidelity-business-services-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-bang-2015-14-avnet-india-pvt-ltd-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-bang-2020-24-sonus-networks-india-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-12-3-bangalore</loc>
               <lastmod>2025-07-07T13:58:38.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4783-mum-2018-14-mr-ganpat-babaji-deshmukh-panvel-income-tax-officer-ward-1-panvel</loc>
               <lastmod>2025-07-07T14:10:02.291Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-chny-2016-14-acit-chennai-devika-rajaram-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1468-chny-2018-14-acit-central-circle-2-1-chennai-arvinda-nandagopal-chennai</loc>
               <lastmod>2025-07-10T12:20:44.246Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-del-2019-14-rohit-badana-faridabad-ito-ward-2-2-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.500Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3590-del-2018-14-sukhdev-singh-ghaziabad-ito-ward-2-3-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-del-2017-14-stefanini-india-pvt-ltd-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5829-del-2016-14-sunil-miglani-ghaziabad-dcit-ghaziabad</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2026-del-2019-14-reeta-gupta-new-delhi-ito-ward-45-2-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8240-del-2018-14-subhash-chander-boora-faridabad-ito-ward-2-4-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3608-del-2019-14-web-auto-resources-pvt-ltd-new-delhi-acit-circle-27-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-del-2019-14-mbl-mp-toll-road-company-ltd-new-delhi-ito-ward-16-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8285-del-2018-14-golden-moments-pvt-ltd-karnal-acit-circle-karnal-karnal</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5870-del-2011-14-infogain-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4447-del-2019-14-flaktgroup-india-pvt-ltd-new-delhi-acit-circle-9-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-del-2019-14-satyapal-singh-new-delhi-ito-ward-43-3-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2713-del-2019-14-east-end-apartments-cghs-ltd-delhi-ito-ward-60-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4816-del-2019-14-unity-automation-solution-ltd-new-delhi-ito-ward-27-1-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-06-mum-2020-23-m-s-valson-fabricators-mumbai-ito-28-3-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6034-mum-2018-14-chemofarbe-industries-mumbai-ito-17-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5991-mum-2017-14-green-habitats-private-limited-mumbai-acit-3-1-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4840-mum-2018-14-mr-aman-arian-motwane-mumbai-ito-it-ward-3-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6823-mum-2018-14-ito-27-2-5-mumbai-priya-dwedi-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6368-mum-2018-14-acit-cir-7-3-2-mumbai-pristine-developers-p-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.982Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-ctk-2019-14-tarunshree-cotton-p-ltd-rayagada-d-c-i-t-berhampur-circle-berhampur</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-ctk-2018-14-acit-circle-5-1-bhubaneswar-shri-sourab-agarwal-bhubaneswar</loc>
               <lastmod>2025-07-25T05:39:40.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-bang-2012-16-smt-farah-rafi-bangalore-dcit-bangalore</loc>
               <lastmod>2025-04-17T08:14:38.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-bang-2017-14-m-s-ksrtc-passengers-accident-relief-fund-trust-bangalore-deputy-director-of-income-tax-exemption-bangalore</loc>
               <lastmod>2025-04-17T14:56:47.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-bang-2019-14-smt-neelam-pachisia-bangalore-deputy-commissioner-of-income-tax-cpc-circle-6-3-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2709-bang-2018-14-mr-chikkaveerayya-chikkanna-bangalore-income-tax-officer-ward-7-2-4-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-bang-2015-14-dcit-bangalore-m-s-textron-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-04-17T13:07:43.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6038-mum-2019-14-shri-shantilal-c-shah-mumbai-income-tax-officer-19-3-3-mumbai-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7092-mum-2018-14-kittens-shoes-and-allied-products-pvt-ltd-mumbai-ito-1-2-2-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7084-mum-2018-14-girish-d-kulkarni-mumbai-ito-ward-25-2-3-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7056-mum-2018-14-ito-26-2-3-mumbai-mohammed-ali-azimullah-shaikh-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7113-mum-2018-14-siddhi-synthetics-pvt-ltd-mumbai-ito-4-3-4-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-mum-2017-14-acit-cir-1-thane-advance-enzyme-technology-p-ltd-thane</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6496-mum-2018-14-akshaye-khanna-mumbai-ito-16-1-1-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7055-mum-2018-14-ito-26-2-3-mumbai-mohd-farroque-mohd-yakub-khan-mumbai</loc>
               <lastmod>2025-08-30T11:08:08.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2854-chny-2019-14-smt-vandana-suresh-bhandari-chennai-ito-ncw-6-4-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3435-chny-2019-14-r-jegathambal-virudhunagar-dcit-madurai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-chny-2019-14-modem-enterprises-pollachi-ito-ward-2-pollachi</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1086-chny-2019-14-s-p-subramanian-namakkal-ito-ward-2-namakkal</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1639-ahd-2019-14-m-s-shreno-limited-baroda-the-acit-circle-2-1-1-baroda</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1419-ahd-2017-14-shri-arvindsinh-jashvantsinh-vaghela-gandhinagar-the-ito-ward-1-gandhinagar</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1701-ahd-2018-14-shri-mohmedmubin-m-kadri-ahmedabad-the-income-tax-officer-ward-5-3-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5092-mum-2017-14-knight-riders-sorts-p-ltd-mumbai-dcit-cen-cir-4-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6681-mum-2018-14-m-s-pik-studios-p-ltd-formerly-known-as-pik-pen-private-limited-mumbai-ito-8-2-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2370-mum-2019-14-white-waves-capital-llp-mumbai-pr-cit-21-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5282-mum-2018-14-reliable-paper-india-limited-mumbai-deputy-commissioner-of-income-central-circle-12-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5351-mum-2018-14-reliable-metal-industries-mumbai-dcit-25-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-464-ahd-2017-16-shri-hardayal-t-manshani-ahmedabad-the-dy-cit-central-circle-2-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1674-ahd-2018-14-shri-dhimantbhai-hiralal-turakhia-ahmedabad-the-acit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1658-ahd-2018-14-shri-shravankumar-gisulal-jain-vadodara-the-income-tax-officer-ward-1-2-5-vadodara</loc>
               <lastmod>2025-07-22T09:49:55.134Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1294-bang-2019-14-deputy-commissioner-of-income-tax-apos-circle-5-1-2-bangalore-m-s-oakwood-management-services-india-private-limited-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2503-bang-2017-14-m-s-cisco-video-technologies-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1799-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1793-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-bang-2019-14-m-s-programming-research-software-technology-private-limited-bengaluru-income-tax-officer-tds-ward-2-3-bengaluru</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1709-bang-2019-14-m-s-collabrant-incubators-private-limited-bangalore-the-income-tax-officer-ward-2-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-bang-2019-14-m-s-broadcom-communications-technologies-private-limited-bangalore-additional-commissioner-of-income-tax-special-range-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-353-bang-2016-14-jda-software-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3352-chny-2019-14-g-k-reddy-chennai-dcit-cc-2-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-chny-2020-14-mr-varusai-mohammed-rowther-kazakamal-madurai-ito-ncw-2-3-madurai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1645-chny-2019-14-t-revathi-namakkal-acit-circle-1-namakkal</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3042-chny-2018-14-r-gurusamy-chennai-ito-non-corporate-ward-1-2-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1147-chny-2019-14-rajkham-builders-pvt-ltd-chennai-ito-corp-ward-5-4-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-96-chny-2019-23-sanmina-sci-technology-india-pvt-ltd-chennai-acit-corporate-circle-6-1-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2296-chny-2019-14-acit-corporate-circle-6-1-chennai-sanmina-sci-technology-india-pvt-ltd-chennai</loc>
               <lastmod>2025-09-17T13:00:40.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kundli-sponge-iron-limited-the-union-of-india-and-the-ministry-of-finance-government-of-india-and-the-commissioner-of-central-excise-service-tax-109506</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-officer-ward-10-2-it-towers-ac-guards-hyderabad-union-of-india-represented-by-its-secretary-finance-new-delhi-and-income-tax-appellate-tribunal-hyderabad-bench-a-rep-by-its-registrar-and-sri-snehil-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-smt-sonali-modi-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-and-sri-kushaal-saraf-43-and-44-gunrock-enclave-karkhana-secunderabad-28526-28647-28653-28670</loc>
               <lastmod>2025-09-18T06:55:44.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-kumar-agrawal-union-of-india-through-secretary-finance-banking-and-others-52935</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/liksay-joseph-aged-29-years-union-of-india-represented-by-its-secretary-government-of-india-ministry-of-finance-department-of-revenue-new-delhi-and-the-principal-chief-commissioner-of-income-tax-kerala-and-the-chairman-central-board-of-direct-taxes-and-aarathi-sara-sunil-d-o-dr-sunil-k-mathai-61-2019</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kannur-building-materials-marketing-co-operative-society-ltd-no-c-1741-represented-by-its-secretary-the-income-tax-officer-circle-1-kannur-range-and-the-commissioner-of-income-tax-appeals-7648</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pattambi-service-co-operative-bank-ltd-no-p-585-the-income-tax-officer-ward-3-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-5271-5272</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/varun-raj-and-m-k-rajendran-pillai-and-arun-raj-pillai-and-valsala-raj-the-assistant-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-joint-commissioner-of-income-tax-central-range-3377-2020</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-thankachan-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-2-3-and-the-income-tax-officer-ward-2-1-and-the-recovery-officer-income-tax-department-4646</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/edarikode-service-co-operative-bank-limited-no-10739-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-3-tirur-7002</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-k-and-udupi-district-co-operative-fish-marketing-federation-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-u2013-2-5-4490-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/punalur-primary-co-operative-agricultural-and-rural-development-bank-ltd-no-q-1644-the-commissioner-of-income-tax-appeals-and-the-income-tax-officer-ward-no-2-8628</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chalakudy-service-co-operative-bank-limited-the-income-tax-officer-ward-2-5-and-the-commissioner-of-income-tax-appeals-8453</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-dwaraka-balaji-developers-rep-by-its-partner-chigurinta-narsimha-reddy-the-principal-chief-commissioner-of-income-tax-ap-and-ts-hyderabad-and-the-additional-commissioner-of-income-tax-range-9-it-towers-hyderabad-and-the-income-tax-officer-range-9-ward-4-it-towers-hyderabad-282</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-chovva-co-operative-rural-bank-ltd-income-tax-officer-ward-1-and-tps-and-the-commissioner-of-income-tax-appeals-7903</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-council-for-science-technology-and-environment-the-commissioner-of-income-tax-appeals-and-the-assistant-commissioner-of-income-tax-exemption-and-the-deputy-commissioner-of-income-tax-exemption-7682</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-kochi-1-and-the-principal-commissioner-of-income-tax-kochi-1-and-the-principal-commissioner-of-income-tax-thrissur-the-federal-bank-ltd-and-south-indian-bank-ltd-and-dhanalakshmi-bank-ltd-and-harrisons-malayalam-ltd-and-fertilizers-and-chemicals-travancore-ltd-and-kerala-state-industrial-development-corporation-ltd-and-popular-vehicles-and-services-ltd-155-2020</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-kochi-1-kochi-and-the-principal-commissioner-of-income-tax-kochi-1-kochi-and-the-commissioner-of-income-tax-thrissur-and-the-principal-commissioner-of-income-tax-thrissur-the-federal-bank-ltd-and-south-indian-bank-ltd-and-dhanalakshmi-bank-ltd-and-harrisons-malayalam-ltd-and-fertilizers-and-chemicals-travancore-ltd-and-kerala-state-industrial-development-corporation-ltd-and-popular-vehicles-and-services-ltd-155-2020</loc>
               <lastmod>2025-09-18T07:06:35.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/primary-agricultural-credit-co-op-society-ltd-gonibeedu-village-and-post-mudigere-taluk-chikmagaluru-district-u2013-574-132-rep-by-its-c-e-o-u2013-mrs-n-b-lalitha-commissioner-of-income-tax-appeals-aayakar-bhavan-no-21-16-residency-road-nazarbad-mysuru-u2013-570-010-and-income-tax-officer-ward-1-i-t-office-court-road-chikmagaluru-u2013-577-101-6153-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nauvata-engineering-private-ltd-principal-commissioner-of-income-tax-5-kormangala-bangalore-and-the-assistant-commissioner-of-income-tax-circle-5-1-1-kormangala-bangalore-6171-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gajanana-urban-co-op-credit-society-ltd-the-principal-commissioner-of-income-tax-1-and-the-income-tax-officer-ward-2-3-145538-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-shantisagar-co-op-credit-society-ltd-the-principal-commissioner-of-income-tax-1-and-the-income-tax-officer-ward-2-3-145539-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/om-sankeshwara-gems-and-jewellers-pvt-ltd-the-income-tax-officer-circle-5-1-2-4969-2020</loc>
               <lastmod>2025-09-18T07:05:30.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-k-and-udupi-district-co-operative-fish-marketing-federation-ltd-mulihithlu-bolar-mangalore-rep-by-its-managing-director-mr-harish-kumar-commissioner-of-income-tax-appeals-aayakar-bhavan-c-r-building-n-g-road-attavara-mangaluru-and-income-tax-officer-ward-u2013-2-5-c-r-building-n-g-road-attavara-mangaluru-4874-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swarna-souharda-credit-co-operative-ltd-commissioner-of-income-tax-appeals-and-income-tax-officer-ward-3-4840-2020</loc>
               <lastmod>2025-09-18T07:05:30.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-edavanakkad-service-co-operative-bank-ltd-no-01-income-tax-officer-ward-2-5-and-commissioner-of-income-tax-appeals-2-6606</loc>
               <lastmod>2025-09-18T07:04:22.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-beverages-manufacturing-and-marketing-corporation-ltd-assistant-commissioner-of-income-tax-circle-1-1-thiruvananthapuram-and-commissioner-of-income-tax-appeals-thiruvananthapuram-7269-2020-7284-2020</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/trinetra-texturisers-pvt-ltd-commissioner-of-central-excise-and-service-tax-surat-ii-405-2018</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-ran-2019-14-commercial-carriers-pvt-ltd-jamshepur-acit-circle-1-1-jamshepur</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1292-kol-2019-14-acit-circle-23-1-hooghly-hooghly-m-s-grs-construction-hooghly</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-31-kol-2019-16-a-c-i-t-cc-3-2-kolkata-kolkata-shantinath-detergents-pvt-ltd-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-kol-2019-16-a-c-i-t-cc-3-2-kolkata-kolkata-shantinath-detergents-pvt-ltd-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-kol-2018-14-m-s-subhlabh-steels-p-ltd-kolkata-principal-cit-1-kolkata</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-ran-2016-14-m-s-c-k-constructions-ranchi-dcit-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.427Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-ran-2019-14-patel-seva-singh-bokaro-steel-city-cit-exemption-patna</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-ran-2018-14-ms-jharkhand-state-co-operative-lac-marketing-amp-procurement-fed-ltd-ranchi-dcit-circle-3-ranchi</loc>
               <lastmod>2025-10-08T06:09:59.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-mum-2019-14-jagdisdh-p-purohit-mumbai-ito-18-1-5-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1314-mum-2019-14-ito-ward-1-2-mumbai-mehul-indukumar-parekh-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1305-mum-2019-14-dcit-circle-1-kalyan-m-s-valchand-yarn-industries-ltd-thane</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5932-mum-2016-14-rupali-bhavesh-gandhi-mumbai-acit-cent-cir-38-now-dcit-cent-cir-6-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.861Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-jpr-2019-14-shri-suresh-chand-nahata-jaipur-income-tax-officer-ward-1-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-jpr-2019-14-ito-ward-3-2-jaipur-jaipur-shri-kedar-jahalani-prop-m-s-k-j-gems-b-3-lal-ji-ka-bagh-moti-lal-atal-road-jaipur-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-555-jpr-2016-14-raghuveer-metal-industries-ltd-ajmer-acit-alwar</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-jpr-2019-14-m-s-jaipur-zila-dugdh-utpadak-sahakari-sangh-ltd-jaipur-dcit-circle-6-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1243-jpr-2019-14-dcit-circle-6-jaipur-m-s-jaipur-zila-dugdh-utpadak-sahakari-sangh-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-del-2019-14-neelkanth-plywood-pvt-ltd-new-delhi-ito-ward-18-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3204-del-2015-14-m-s-aspect-research-amp-managemetn-p-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2006-del-2017-14-quippo-telecom-infrastructure-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-243-mum-2019-23-reliance-industries-ltd-mumbai-dcit-ltu-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6267-mum-2018-14-dcit-ltu-1-mumbai-reliance-industries-ltd-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-601-mum-2019-24-kamat-hotel-india-limied-mumbai-acit-10-1-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-selvi-and-a-k-rajpriam-and-asaikani-nadar-kamaraj-the-deputy-commissioner-of-income-tax-office-of-the-assistant-commissioner-of-income-tax-circle-u2013-i-virudhunagar-and-union-of-india-ministry-of-finance-represented-by-revenue-secretary-north-block-new-delhi-4666-4668-4670</loc>
               <lastmod>2025-12-25T08:35:22.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhanalakshmi-srinivasan-chit-funds-p-ltd-the-principal-commissioner-of-income-tax-central-circle-u2013-2-and-the-commissioner-of-income-tax-appeals-chennai-u2013-19-and-the-joint-commissioner-of-income-tax-central-range-and-the-assistant-commissioner-of-income-tax-central-circle-u2013-1-trichy-367-2020</loc>
               <lastmod>2025-12-25T08:35:22.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2546-del-2019-14-torrence-capital-advisors-private-ltd-noida-dcit-ccircle-25-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6191-del-2016-14-suresh-kumar-jain-haryana-acit-panipat</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-48-asr-2019-24-assistant-commissioner-of-income-tax-circle-1-amritsar-shrimati-rubi-mittal-amritsar</loc>
               <lastmod>2026-01-09T09:47:59.652Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-696-asr-2017-14-m-s-kapsons-electrostampings-jalandhar-city-the-dy-commissioner-of-income-tax-range-1-jalandhar</loc>
               <lastmod>2026-01-09T09:47:59.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-asr-2017-14-m-s-h-r-builders-amp-suppliers-srinagar-income-tax-officer-circle-3-3-srinagar</loc>
               <lastmod>2026-01-09T09:47:59.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-07-mum-2020-24-anand-rathi-advisors-ltd-mumbai-dcit-cc-5-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4323-mum-2018-14-acit-3-1-1-mumbai-m-s-devkripa-build-tech-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2631-mum-2017-14-nanavati-constructions-mumbai-dcit-20-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3442-chny-2019-14-shivkumar-lakshman-chennai-ito-chennai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1226-ahd-2016-14-ashwin-babulal-shah-ahmedabad-the-j-c-i-t-range-12-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-171-ahd-2019-24-the-classic-co-operative-bank-ltd-ahmedabad-ito-ward-5-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-ahd-2019-14-the-agriculture-development-co-op-credit-society-ltd-sidhpur-the-ito-patan-ward-4-unjha</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1507-ahd-2018-14-the-dcit-circle-1-1-1-ahmedabad-arvind-smartspaces-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1248-rjt-2010-14-digjam-liited-formerly-known-as-birla-vxl-ltd-jamnagar-the-assistant-commissioner-of-income-tax-circle-2-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-kol-2018-14-t-k-m-global-logistics-limited-kolkata-acit-ward-15-1-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-151-kol-2016-24-dcit-central-circle-xx-kolkata-kolkata-sri-krishna-ghosh-dakshin-dinajpur</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-234-kol-2019-24-nilu-construction-private-limited-kolkata-ito-ward-11-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-jpr-2019-14-ito-ward-1-1-jaipur-shri-narendra-singh-mehta-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-jpr-2018-14-shri-arpit-khairari-jaipur-income-tax-officer-ward-2-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-jpr-2019-14-ito-ward-1-1-jaipur-ward-1-1-jaipur-m-s-a-p-gems-2337-ramlala-street-johari-bazar-jaipur-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-67-jpr-2020-14-s-n-kapoor-exports-jaipur-acit-circle-5-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.522Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-mum-2018-14-general-motors-overseas-corporation-mumbai-deputy-director-of-income-tax-international-taxation-3-1-mumbai</loc>
               <lastmod>2025-12-25T07:26:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-mum-2014-14-general-motors-overseas-corporation-gurgaon-ddit-it-3-1-mumbai</loc>
               <lastmod>2025-12-25T07:26:03.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2018-14-acit-circle-4-1-2-ahmedabad-m-s-zaveri-amp-company-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1194-ahd-2018-14-acit-circle-4-1-2-ahmedabad-m-s-zaveri-amp-company-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-pun-2017-14-balasaheb-vitthalrao-kadam-pune-income-tax-officer-pune</loc>
               <lastmod>2025-04-14T01:07:00.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1402-pun-2015-14-karimkan-shahnoorkhan-patel-aurangabad-income-tax-officer</loc>
               <lastmod>2025-04-14T01:07:00.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-del-2019-14-chowdry-associates-new-delhi-acit-circle-6-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-lkw-2019-14-basic-shiksha-adhikari-serv-shiksha-abhiyan-ayodhya-income-tax-offcer-tds-faizabad</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-lkw-2019-14-basic-shiksha-adhikari-serv-shiksha-abhiyan-ayodhya-income-tax-offcer-tds-faizabad</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-lkw-2016-14-harvinder-kumar-sahni-lakhimpur-kheri-dy-commissioner-of-income-tax-sitapur</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8478-del-2019-14-ramphal-hooda-new-delhi-ito-ward-5-rohtak</loc>
               <lastmod>2025-07-10T11:51:01.737Z</lastmod>
           </url>
         
   </urlset>
 