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               <loc>https://counselvise.com/direct-tax/judgements/ita-3043-bang-2018-14-mr-samiulla-khan-bangalore-deputy-commissioner-of-income-tax-circle-5-2-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2805-bang-2018-14-amith-software-technologies-private-limited-bangalore-the-income-tax-officer-ward-1-1-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-187-bang-2016-14-aspect-technology-center-india-private-limited-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-556-bang-2015-14-coreone-technologies-india-private-limited-bangalore-ito-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1536-bang-2017-14-nagravision-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-bang-2019-14-shri-verghese-stephen-bengaluru-the-assistant-commissioner-of-income-tax-circle-1-2-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7439-mum-2018-14-ppg-asian-paints-pvt-ltd-mumbai-cit-appeals-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6523-mum-2014-14-morgan-stanley-advantage-services-p-ltd-mumbai-dcit-rg-9-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ittpa-125-bang-2014-17-m-s-ge-be-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-11-3-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1932-bang-2019-14-raghu-infra-private-limited-bengaluru-the-income-tax-officer-tds-ward-3-1-bengaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1938-bang-2019-14-raghu-infra-private-limited-bengaluru-the-income-tax-officer-tds-ward-3-1-bengaluru</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-346-mum-2003-16-dcit-cen-7-1-mumbai-smt-indira-sonawala-legal-heir-of-late-shri-suresh-sonawala-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-154-mum-2011-23-midastouch-dyes-amp-intermediaries-ltd-mumbai-acit-cc-13-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-ahd-2018-14-shri-kasturchand-popatlal-huf-ahmedabad-ito-ward-3-3-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-645-chandi-2018-14-m-s-infrastructure-development-fund-chandigarh-dcit-exemptions-c-2-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1068-chandi-2019-14-sh-sham-sunder-kapoor-chandigarh-acit-c-4-1-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5851-mum-2018-14-income-tax-officer-22-1-1-mumbai-shri-abdul-kayum-ahmed-mohd-tamboli-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-63-mum-2019-14-bahar-agrochem-amp-feeds-pvt-ltd-mumbai-dcit-circle-14-1-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-ahd-2019-23-gandhinagar-urban-development-auhority-guda-gandhinagar-the-dy-cit-exemptions-circle-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2022-kol-2017-14-kabra-brothers-kolkata-acit-circle-35-kolkata-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.391Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-gty-2019-14-shri-abdul-hamid-tinsukia-income-tax-officer-ward-3-tinsukia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-131-gty-2019-14-ispat-sheets-ltd-guwahati-income-tax-officer-ward-4-2-guwahati</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-kol-2020-24-dcit-circle-3-1-kolkata-kolkata-shri-punit-jatia-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-kol-2020-24-dcit-it-circle-2-1-kolkata-kolkata-m-s-canam-kolkata-inc-formerly-known-as-steel-plus-limited-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-367-gty-2018-14-assistant-commissioner-of-income-tax-circle-3-guwahati-vineeta-jasrasaria-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-gty-2018-14-oil-india-ltd-dibrugarh-the-assistant-commissioner-of-income-tax-circle-2-dibrigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-241-gty-2017-14-oil-india-ltd-dibrugarh-the-assistant-commissioner-of-income-tax-circle-2-dibrugarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-242-kol-2020-14-e-c-bose-amp-co-pvt-ltd-kolkata-d-c-i-t-circle-11-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-749-kol-2019-14-mgb-transport-burdwan-ito-ward-3-1-asansol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-24-kol-2020-24-harbhajan-singh-prop-hindustan-tyres-durgapur-dcit-circle-2-durgapur-durgapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-68-kol-2020-14-m-s-jagannath-cement-works-pvt-ltd-kolkata-i-t-o-ward-3-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-kol-2019-14-lily-india-pvt-ltd-kolkata-d-ci-t-circle-8-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-53-gty-2019-14-shri-subhash-boro-guwahati-income-tax-officer-ward-3-4-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-338-kol-2020-14-paresh-nath-mai-burdwan-i-t-o-ward-2-2-asansol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1518-kol-2019-14-industrial-perforation-india-private-limited-kolkata-dcit-circle-5-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/south-eastern-coalfields-ltd-pr-commissioner-of-income-tax-aaykar-bhawan-vyapar-vihar-bilaspur-chhattisgarh-16</loc>
               <lastmod>2025-12-25T09:25:22.968Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/jasmine-kaur-union-of-india-and-others-10555-2019</loc>
               <lastmod>2025-12-25T11:35:23.922Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1267-jpr-2019-14-m-s-new-balaji-stone-crusher-kishorpura-patan-neem-ka-thana-sikar-ito-ward-neem-ka-thana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-jpr-2019-14-smt-kala-manish-dhameja-jaipur-income-tax-officer-ward-6-1-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-jpr-2019-14-shri-mark-lee-jaipur-income-tax-officer-ward-7-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.530Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-951-jpr-2019-14-shri-mobin-khan-ajmer-income-tax-officer-ward-2-2-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.530Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1513-jpr-2018-14-uco-bank-jawahar-nagar-jaipur-income-tax-officer-tds-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.530Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-971-jpr-2019-14-shri-baney-singh-gurjar-byepass-road-manpur-gangapur-city-distt-sawai-madhopur-sawai-madhopur-ito-ward-2-sawai-madhopur-sawai-madhopur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1324-jpr-2019-14-smt-panchi-devi-baswa-ito-ward-dausa</loc>
               <lastmod>2025-12-23T08:22:15.530Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-jpr-2019-14-shri-amit-kumar-kaushik-c-o-ashish-g-gupta-amp-associates-760-l-b-s-colony-station-road-near-c-h-c-bassi-jaipur-jaipur-ito-ward-7-4-jaipur-ward-7-4-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-445-jpr-2019-14-smt-laxmi-soni-jaipur-income-tax-officer-ward-3-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-jpr-2018-14-shri-nikhil-madan-jaipur-assistant-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-383-jpr-2019-14-shri-ashok-kumar-dusad-jaipur-income-tax-officer-ward-7-2-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.526Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-01-jpr-2020-23-shri-ashok-agarwal-huf-jaipur-dcit-cirlcle-6-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-20-jpr-2019-23-shri-syed-sultn-ali-ahmed-ajmer-income-tax-officer-ward-1-2-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1023-jpr-2019-14-shri-pramod-kumar-jain-ajmer-income-tax-officer-tds-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.523Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1093-jpr-2019-14-shri-santosh-kumar-bharatpur-income-tax-officer-ward-3-bharatpur</loc>
               <lastmod>2025-12-23T08:22:15.523Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-jpr-2020-24-dcit-central-circle-2-jaipur-central-circle-2-jaipur-shri-prakash-chand-sharma-c-42-gokul-path-vaishali-nagar-jaipur-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.525Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-jpr-2020-14-shri-pushpendra-saini-jaipur-ito-ward-5-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.526Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1458-jpr-2018-14-m-s-allen-career-institute-jaipur-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2025-12-23T08:22:15.530Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-jpr-2019-14-shri-liju-kurain-jaipur-income-tax-officer-ward-5-4-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.530Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-rjt-2015-14-the-dy-commr-of-income-tax-cir-1-2-rajkot-gujarat-m-s-d-m-l-exim-pvt-ltd-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2204-ahd-2013-14-meghmani-organics-ltd-ahmedabad-the-dcit-cent-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5452-del-2017-14-addl-cit-special-range-6-new-delhi-mmtc-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.738Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-del-2019-14-the-mantola-cooperative-thrift-amp-credit-society-new-delhi-ito-ward-62-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6935-del-2018-14-the-mantola-cooperative-thrift-amp-credit-society-ltd-new-delhi-ito-ward-62-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5418-del-2019-14-mukesh-chand-garg-new-delhi-ito-ward-49-3-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.738Z</lastmod>
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