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               <loc>https://counselvise.com/direct-tax/judgements/musstt-rupban-bibi-rupbanu-begum-w-o-ohed-ali-the-union-of-india-and-the-election-commission-of-india-and-the-state-of-assam-and-the-national-register-of-citizens-and-the-dy-commissioner-kamrup-and-the-member-foreigners-tribunal-5th-kamrup-and-the-superintendent-of-police-b-kamrup-2528-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/v-v-minerals-the-principal-commissioner-of-income-tax-and-the-assistant-commissioner-of-income-tax-and-the-deputy-director-of-income-tax-417</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2526-ahd-2017-14-gujarat-maritime-board-gandhinagar-the-asstt-commissioner-of-income-tax-exemptions-circle-1-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1018-ahd-2014-14-the-dy-cit-gnr-circle-gandhinagar-gujarat-info-petro-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-227-rjt-2015-14-the-assistant-commr-of-income-tax-cen-circle-1-rajkot-gujarat-m-s-siyaram-metals-pvt-ltd-jamnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-65-rjt-2019-14-m-s-bhaiya-transport-p-ltd-rajkot-rajkot-gujarat-the-deputy-commissioner-of-incometax-circle-1-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7319-mum-2016-14-satyam-computer-services-ld-mumbai-dcit-2-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-asr-2019-14-measage-pooja-floor-mills-amritsar-income-tax-officer-ward-tds-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-648-asr-2019-14-krishiv-rama-foundation-jammu-commissioner-of-income-tax-exemptions-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-575-asr-2018-14-m-s-master-jaswant-singh-educational-society-ludhiana-commissioner-of-income-tax-exemptions-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2110-kol-2017-14-m-s-linde-global-support-services-private-limited-kolkata-dcit-circle-12-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-504-mum-2018-14-income-tax-officer-6-3-3-mumbai-m-s-kalash-metals-private-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-525-asr-2019-14-shrimati-sudha-aggarwal-jalandhar-assistant-commissioner-of-income-tax-central-circle-2-jalandhar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-asr-2019-14-measage-pooja-floor-mills-amritsar-income-tax-officer-ward-tds-amritsar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-asr-2017-14-sh-sarabjeet-singh-gumtala-amritsar-income-tax-officer-ward-5-4-amritsar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-742-asr-2017-14-shri-raghvendra-sewa-trust-jammu-commissioner-of-income-tax-exemptions0-chandigarh</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-asr-2016-14-puneet-sahdev-jammu-the-income-tax-officer-jammu</loc>
               <lastmod>2025-12-09T12:10:51.394Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-672-asr-2014-14-the-dy-commissioner-income-tax-jammu-m-s-horizon-buildcon-pvt-ltd-jammu</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-501-asr-2014-14-sh-tarlok-kumar-pro-hotel-shagu-bathinda-the-assistant-commissioner-of-income-tax-bathinda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2299-mum-2018-14-shell-india-markets-p-ltd-mumbai-acit-ltu-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.391Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-mum-2016-14-sempertrans-india-p-ltd-raigad-dcit-panvel-cir-panvel-raigad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-646-mum-2018-14-riddhi-siddhi-developers-p-ltd-mumbai-d-c-i-t-cent-cir-6-4-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-mum-2018-14-dcit-9-3-2-mumbai-godfrey-phillips-india-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4702-mum-2018-14-biax-electric-amp-controls-p-ltd-mumbai-ito-9-1-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.464Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-kol-2019-14-jcit-osd-circle-6-1-kolkata-kolkata-m-s-isg-traders-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-248-gty-2018-14-m-s-joyram-traders-agartala-income-tax-officer-ward-2-agartala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-kol-2019-14-d-c-i-t-circle-8-1-kolkata-m-s-asian-hotels-east-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-130-gty-2019-14-rheankita-education-trust-tinsukia-commissioner-of-income-tax-examption-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1265-kol-2018-14-dcit-circle-10-2-kolkata-kolkata-m-s-svarna-infrastructure-amp-builders-pvt-ltd-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-6-kol-2015-24-madhu-sudan-paul-kolkata-ito-ward-31-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-gty-2019-14-sikha-mittal-tinsukia-income-tax-officer-ward-3-tinsukia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-97-gty-2019-14-beni-madhab-paul-guwahati-income-tax-officer-ward-1-1-guwahati</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-04-gty-2019-14-amolakshaya-trade-and-credit-private-limited-guwahati-income-tax-officer-ward-4-1-guwahati</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-kol-2018-14-swami-satyananda-haridwar-ito-ward-50-3-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-gty-2019-14-bajrang-lal-agarwal-tinsukia-deputy-commissioner-of-income-tax-circle-3-guwahati</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-gty-2018-14-ramesh-kumar-rohan-kumar-tinsukia-income-tax-officer-ward-2-tinsukia</loc>
               <lastmod>2026-01-09T08:23:28.389Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-112-gty-2017-14-deputy-commissioner-of-income-tax-circle-4-guwahati-m-s-burogohain-tea-company-limited-golaghat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-343-gty-2018-14-smt-shweta-agarwal-tinsukia-income-tax-officer-ward-3-tinsukia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-05-gty-2018-24-m-s-shyama-power-india-ltd-dimapur-deputy-commissioner-of-income-tax-circle-dimapur-dimapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-04-gty-2018-24-m-s-shyama-power-india-ltd-dimapur-deputy-commissioner-of-income-tax-circle-dimapur-dimapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-342-gty-2018-14-dinesh-agarwal-tinsukia-income-tax-officer-ward-1-tinsukia</loc>
               <lastmod>2026-01-09T08:23:28.390Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2519-kol-2018-14-dcit-circle-3-1-kolkata-m-s-the-peerless-general-finance-amp-investment-company-limited-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-109-kol-2018-23-m-s-boast-traders-pvt-ltd-formerly-known-as-acme-pvt-ltd-kolkata-dcit-central-circle-2-2-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-980-jpr-2019-14-shri-karamveer-singh-alwar-income-tax-officer-ward-bhiwadi-alwar</loc>
               <lastmod>2025-12-23T08:22:15.522Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1077-jpr-2019-14-income-tax-officer-ward-3-5-jaipur-smt-laxmi-gupta-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.522Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-884-jpr-2019-14-smt-preksha-bhandari-c-o-o-p-batheja-d-18-anand-vihar-railway-colony-jagatpura-jaipur-jaipur-dcit-central-circle-2-jaipur-central-circle-2-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-666-jpr-2018-14-m-s-shalu-mahila-vikas-samiti-dausa-income-tax-officer-exemption-alwar</loc>
               <lastmod>2025-12-23T08:22:15.522Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-894-jpr-2019-14-block-development-officer-chaksu-acit-cpc-tds-ghaziabad</loc>
               <lastmod>2025-12-23T08:22:15.522Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1318-jpr-2019-14-ito-ward-2-2-jaipur-m-s-elegant-buildhome-pvt-ltd-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.523Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-jpr-2019-14-community-health-centre-medical-health-and-family-welfare-ajmer-assistant-commissioner-of-income-tax-central-processing-cell-tds-ghaziabad</loc>
               <lastmod>2025-12-23T08:22:15.523Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1017-jpr-2019-14-community-health-centre-medical-health-and-family-welfare-ajmer-assistant-commissioner-of-income-tax-central-processing-cell-tds-ghaziabad</loc>
               <lastmod>2025-12-23T08:22:15.523Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-21-rjt-2019-14-parshuram-sharafi-sahakari-mandli-ltd-rajkot-the-pr-commissioner-of-income-tax-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-rjt-2019-14-varshaben-nitinbhai-moliya-rajkot-the-income-tax-officer-ward-1-1-4-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-ahd-2017-23-shree-deshi-lohana-vidhyarthi-bhavan-ahmedabad-the-ito-exemptions-ward-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-291-rjt-2018-14-pranavkumar-rajnikantbhai-kankhara-jamnagar-the-income-tax-officer-ward-1-1-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-rjt-2016-14-the-dy-commr-of-income-tax-cir-1-1-rajkot-gujarat-m-s-tirth-agro-technology-pvt-ltd-shapar-veraval</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-483-ahd-2019-14-kaushikbhai-chhotalal-dalwadi-ahmedabad-ito-ward-5-2-5-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-ahd-2018-14-jagdishbhai-madhubhai-patel-nadiad-acit-kheda-circle-nadiad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-ahd-2017-14-addlife-investments-pvt-ltd-ahmedabad-the-dcit-circle-1-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-ahd-2015-14-shri-vikram-shantilal-patel-baroda-the-income-tax-officer-ward-2-6-baroda</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hindustan-unilever-ltd-union-of-india-and-the-commissioner-of-central-excise-and-service-tax-g-s-road-ghy-and-assistant-commissioner-central-gst-division-tinsukia-3162-2019</loc>
               <lastmod>2025-12-25T10:50:20.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/saleha-bibi-the-union-of-india-and-the-state-of-assam-and-the-election-commission-of-india-and-the-state-coordinator-nrc-assam-and-the-deputy-commissioner-bongaigaon-and-the-superintendent-of-police-b-bongaigaon-7695-2019</loc>
               <lastmod>2025-12-25T10:50:20.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-977-pun-2019-14-smt-praveen-sewak-nayyar-pune-income-tax-officer-ward-5-1-pune</loc>
               <lastmod>2025-04-14T22:21:05.795Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-pun-2017-14-bhaguram-pandurang-komatwad-latur-income-tax-officer-ward-1-latur</loc>
               <lastmod>2025-04-14T05:28:02.521Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-pun-2015-14-assistant-commissioner-of-income-tax-laxmi-civil-engineering-services-pvt-ltd-kolhapur</loc>
               <lastmod>2025-04-14T01:07:05.767Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1177-pun-2015-14-laxmi-civil-engineering-services-pvt-ltd-kolhapur-assistant-commisisoner-of-income-tax</loc>
               <lastmod>2025-04-14T01:07:06.220Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2873-del-2016-14-dcit-new-delhi-m-s-metro-tyres-pvt-ltd-delhi</loc>
               <lastmod>2025-07-10T12:05:38.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3355-del-2017-14-sh-mohit-garg-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-293-lkw-2019-16-m-s-shri-ram-murti-smarak-trust-lucknow-assistant-commissioner-of-income-tax-central-circle-bareilly</loc>
               <lastmod>2025-07-10T11:51:01.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-271-del-2015-23-m-s-soul-space-projects-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4217-mum-2016-14-ito-15-3-2-mumbai-vrisa-infotech-p-ltd-navi-mumbai</loc>
               <lastmod>2026-03-27T13:05:45.081Z</lastmod>
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