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               <loc>https://counselvise.com/direct-tax/judgements/ita-2291-kol-2018-14-superton-electronics-p-ltd-kolkata-dcit-circle-5-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-142-gty-2019-14-rajnarayan-prasad-singh-guwahati-assistant-commissioner-of-income-tax-circle-shillong-shillong</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1452-kol-2019-14-alok-kundu-howrah-i-t-o-wd-47-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-kol-2019-14-soveet-gupta-siliguri-ito-ward-1-2-siliguri</loc>
               <lastmod>2026-01-09T08:23:28.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-890-kol-2019-14-acit-circle-2-asansol-asansol-m-s-eastern-coalfields-limited-burdwan</loc>
               <lastmod>2026-01-09T08:23:28.392Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-698-mum-2018-14-income-tax-officer-1-2-2-mumbai-m-s-lafit-lighting-private-limited-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3215-mum-2014-14-tata-sky-ltd-mumbai-dcit-cir-7-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3971-mum-2014-14-dcit-7-3-mumbai-tata-sky-ltd-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5580-mum-2016-14-balaji-telefilms-ltd-mumbai-dcit-4-3-cen-rg-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7645-mum-2016-14-balaji-telefilms-ltd-mumbai-dcit-4-3-cr-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.465Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-606-ahd-2018-14-the-dcit-circle-1-1-1-ahmedabad-arrow-digital-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ahd-2016-14-shri-ashokbhai-chinubhai-bharwad-ahmedabad-income-tax-officer-ward-2-2-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-42-ahd-2020-24-the-acit-circle-1-2-vadodara-m-s-web-gazer-software-company-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-ahd-2020-24-the-dcit-circle-5-2-ahmedabad-shri-vipinbhai-somabhai-pujara-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1841-ahd-2017-14-vasupujya-maharaj-dehrasar-trust-ahmedabad-the-ito-e-ward-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.534Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-723-kol-2019-14-mithun-biswas-kolkata-i-t-o-ward-51-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.391Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-raju-the-principal-chief-commissioner-of-income-tax-mahatma-gandhi-road-nungambakkam-chennai-and-the-commissioner-of-income-tax-income-tax-department-tirunelveli-and-ram-prasath-12286</loc>
               <lastmod>2025-12-25T08:30:21.079Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ramachandran-s-o-annamala-the-new-india-assurance-company-ltd-2325-2017</loc>
               <lastmod>2025-12-25T09:50:18.302Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-jpr-2018-14-badri-prasad-ram-gopal-dall-mill-alwar-income-tax-officer-alwar</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-jpr-2019-14-shri-satendra-koushik-jaipur-income-tax-officer-ward-2-jhunjhunu</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-482-jpr-2019-14-shri-bhanwar-devi-gurjar-jaipur-income-tax-officer-ward-4-3-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.532Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-51-jpr-2020-24-income-tax-officer-ward-4-2-jaipur-m-s-natani-rolling-mills-pvt-ltd-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1303-jpr-2018-14-shri-pappu-ram-saran-kishangarh-income-tax-officer-ward-2-kishangarh</loc>
               <lastmod>2025-12-23T08:22:15.531Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-jpr-2019-14-shri-sunil-kumar-gupta-ajmer-income-tax-officer-ward-2-2-ajmer</loc>
               <lastmod>2025-12-23T08:22:15.533Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-jpr-2019-14-ramadevi-memorial-charitable-trust-jaipur-joint-commissioner-of-income-tax-range-exemption-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-957-jpr-2019-14-ramadevi-memorial-charitable-trust-jaipur-joint-commissioner-of-income-tax-range-exemption-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.533Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1335-jpr-2019-14-m-s-rajasthan-cable-industries-ltd-kota-jcit-central-range-udaipur</loc>
               <lastmod>2025-12-23T08:22:15.533Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-481-jpr-2018-14-akhil-bhartiya-paliwal-jain-mahasabha-jaipur-income-tax-officer-exemption-ward-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.533Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/suresh-kumar-and-mousam-deen-and-anil-kumar-union-of-india-others-2363-2020</loc>
               <lastmod>2025-12-25T10:40:18.901Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-mum-2019-14-sh-kamal-galani-mumbai-acit-23-3-mumbai</loc>
               <lastmod>2026-02-12T05:03:27.213Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4193-del-2017-14-acit-e-circle-1-1-new-delhi-indian-broadcasting-foundation-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.740Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1218-del-2017-14-acit-new-delhi-sh-surendra-kumar-gupta-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.740Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-del-2020-14-jindal-itf-ltd-new-delhi-dcit-circle-13-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.079Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1170-del-2020-14-jindal-fittings-ltd-new-delhi-dcit-circle-13-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.079Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3339-del-2016-14-acit-new-delhi-sh-ajit-gupta-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.740Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-del-2015-14-turner-broadcasting-system-asia-pacific-inc-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.079Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6870-del-2017-14-sanjay-tyagi-delhi-dcit-central-circle-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.741Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6868-del-2017-14-sanjay-tyagi-delhi-dcit-central-circle-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.741Z</lastmod>
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