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               <loc>https://counselvise.com/direct-tax/judgements/ita-421-asr-2018-14-mesers-bharat-milk-products-private-limited-kotakpura-deputy-commissioner-of-income-tax-circle-3-ferozpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-chny-2019-14-acit-ltu-chennai-tamilnadu-petro-products-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3133-chny-2019-14-s-roopa-salem-dcit-circle-1-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3431-chny-2019-14-narendra-sakaria-huf-chennai-acit-non-corporate-circle-5-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2715-chny-2018-14-vinbros-amp-co-pondicherry-ito-tds-ward-pondicherry</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2427-chny-2017-14-acit-central-circle-3-coimbatore-a-ponnarasi-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2071-chny-2018-14-subhas-chand-surana-chennai-acit-non-corporate-circle-6-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-10-chny-2019-14-ghewarchand-chennai-ito-non-corp-ward-10-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-873-chny-2018-14-poompuhar-shipping-corporation-ltd-chennai-dcit-corporate-circle-5-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-870-chny-2018-14-poompuhar-shipping-corporation-ltd-chennai-dcit-corporate-circle-5-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3099-chny-2019-14-shilpa-singhi-chennai-ito-ncw-9-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-100-chny-2019-14-deepak-agarwal-huf-chennai-ito-non-corp-ward-10-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-chny-2018-14-sajjan-raj-vikas-chennai-ito-non-corporate-ward-6-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-chny-2019-14-pushkaran-kavitha-chennai-ito-non-corporate-ward-15-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-574-chny-2018-14-shri-ap-kangaraj-chennai-ito-ward-xiii-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-426-chny-2019-14-santhosh-devi-jain-chennai-ito-non-corporate-ward-6-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2663-chny-2017-14-ananthi-rabindran-chennai-ito-non-corporate-ward-3-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3134-chny-2019-14-s-roopa-salem-dcit-circle-1-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3132-chny-2019-14-s-roopa-salem-dcit-circle-1-salem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2483-chny-2019-14-lakshmi-narasimhan-chennai-dcit-cc-2-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2426-chny-2019-14-shri-k-annamalai-madurai-jcit-karaikudi-range-karaikudi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-chny-2019-14-m-s-adyar-ananda-bhavan-sweets-india-pvt-ltd-chennai-acit-central-circle-3-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1924-chny-2019-14-shri-k-t-srinivasa-raja-chennai-acit-central-circle-3-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-chny-2019-14-b-kamlesh-kumar-jain-chennai-acit-central-circle-3-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3541-chny-2018-14-meghna-dandekar-chennai-ito-ncw-10-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1925-chny-2019-14-shri-k-t-srinivasa-rao-chennai-acit-central-circle-3-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1511-chny-2019-14-b-dilip-kumar-jain-chennai-acit-central-circle-3-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-455-chny-2019-14-sunil-kuma-rbothra-amp-sons-huf-chennai-ito-ncw-6-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2445-chny-2018-14-shantilal-jain-chennai-ito-non-corporate-ward-6-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-chny-2020-14-m-s-aseptic-systems-bio-medical-waste-managements-co-tirunelveli-ito-ward-1-tirunelveli</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-199-chny-2019-14-g-anukush-jadhav-chennai-acit-ncc-4-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-73-chny-2017-23-krishna-enterprises-chennai-acit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jaypee-cement-corporation-limited-the-deputy-commissioner-kalaburagi-and-tahasilidar-chittapur-and-executive-engineer-gescom-kalaburagi-201934-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sumandeep-vidyapith-through-registrar-chandramani-bhagwan-more-commissioner-of-income-tax-exemption-11623-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gopalbhai-babubhai-parikh-principal-commissioner-of-income-tax-4-7434-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2293-mum-2017-14-fairfield-atlas-ltd-belgaon-addl-cit-rg-1-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3758-mum-2019-14-m-s-nahar-gems-mumbai-acit-19-2-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-mum-2014-16-bhaichand-amoluk-amp-co-mumbai-addl-cit-1-1</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-370-mum-2006-14-the-adit-it-3-2-mumbai-m-s-nagase-amp-co-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6142-mum-2018-14-solid-contianers-ltd-mumbai-deputy-commissioner-of-income-tax-8-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2696-chny-2019-14-shri-babu-manoharan-chennai-dcit-cc-1-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-chny-2019-14-s-r-annamalai-chennai-acit-central-circle-2-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9220-del-2019-14-amarjit-motor-finance-private-limited-new-delhi-acit-central-circle-26-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/jitendra-mansukhlal-adesara-assistant-commissioner-of-income-tax-c-sca-20844-2019</loc>
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           <url>
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           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-4-kolkata-hindustan-gum-and-chemicals-ltd-itat-40-2020</loc>
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           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/chandra-shekhar-rastogi-and-2-others-union-of-india-and-another-27190</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kanhaiya-sharma-union-of-india-and-another-793</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kalebudde-logistics-the-commercial-tax-officer-enforcement-14-and-the-joint-commissioner-of-commercial-taxes-appeals-dharwad-division-and-state-of-karnataka-112365-2019</loc>
               <lastmod>2025-09-18T07:03:30.214Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/sri-m-r-seetharam-huf-rep-by-kartha-sri-m-r-seetharam-the-assistant-commissioner-of-income-tax-circle-6-3-1-455-2016</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1401-pun-2017-14-income-tax-officer-nashik-sanjay-manikrao-shewale-nashik</loc>
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           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-914-ahd-2017-14-the-ito-ward-2-3-4-surat-upaben-nitinkumar-patel-surat</loc>
               <lastmod>2025-10-08T06:09:59.431Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-61-srt-2017-14-kamlaben-naginbhai-ahir-surat-income-tax-officer-ward-1-3-2-surat</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-06-srt-2019-14-smt-muktaben-nishantbhai-patel-ankleshwar-income-tax-officer-ward-2-2-bharuch</loc>
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           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-05-srt-2019-14-shri-nishant-kantilal-patel-bharuch-income-tax-officer-ward-2-2-bharuch</loc>
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           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-ahd-2016-14-smt-mahekben-premkumar-mehta-surat-the-income-tax-officer-ward-3-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-131-ahd-2017-16-the-dcit-central-circle-4-surat-shri-shankar-chhaganlal-shah-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-srt-2019-24-the-ito-ward-2-3-7-surat-shri-dharmichand-sohanlal-jain-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-ahd-2016-14-the-ito-ward-1-3-9-surat-vastushilp-corporation-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-srt-2017-14-unnat-engineering-private-limited-surat-income-tax-officer-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2080-ahd-2017-14-manishkumar-ghanshyambhai-patel-bharuch-the-ito-ward-5-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-srt-2017-14-m-s-jogi-diamonds-surat-deputy-commissioner-of-income-tax-circle-3-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-ahd-2016-14-smt-vinaben-pravinbhai-patel-surat-the-income-tax-officer-ward-2-2-5-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-959-ahd-2015-14-sidmak-laboratories-india-pvt-ltd-valsad-the-addl-cit-valsad-range-valsad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3087-ahd-2015-14-shri-batukbhai-c-maniya-huf-surat-income-tax-officer-ward-3-3-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-804-mum-2018-14-prism-cement-ltd-mumbai-dcit-cc-6-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4499-del-2016-14-smt-madhu-bala-jain-new-delhi-ito-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1601-del-2016-14-carrier-corporation-new-delhi-dcit-international-taxation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1602-del-2016-14-carrier-corporation-new-delhi-dcit-international-taxation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-722-del-2017-14-cushman-amp-waakefield-india-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-118-del-2019-14-vodafone-idea-ltd-earlier-knwon-as-vodafone-mobile-services-ltd-new-delhi-ito-tds-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6557-del-2016-14-m-s-honeywell-international-india-pvt-ltd-new-delhi-addl-cit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2417-del-2018-14-ledvance-pvt-ltd-formerly-known-as-osram-india-pvt-ltd-gurgaon-dcit-circle-2-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7636-del-2017-14-jamnalal-bajaj-foundation-new-delhi-acit-e-circle-1-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6181-del-2016-14-ms-kamla-madan-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-del-2013-14-glitz-builders-and-promoters-pvt-ltd-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4469-del-2016-14-ito-new-delhi-m-s-ozone-architectural-products-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/killol-travels-union-of-india-12500-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/avinash-kishore-sahay-union-of-india-and-ors-333-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kalpana-mondal-the-union-of-india-and-the-state-of-assam-and-the-election-commission-of-india-and-the-state-co-ordinator-nrc-assam-and-the-deputy-commissioner-kamrup-r-and-the-superintendent-of-police-b-kamrup-r-80-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bajranglal-bamalwa-union-of-india-and-central-board-of-direct-taxes-and-principal-commissioner-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-central-circle-4-3-kolkata-2943-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/tripura-ispat-a-unit-of-lohia-group-union-of-india-and-commissioner-central-goods-service-tax-agartala-and-assistant-commissioner-central-goods-service-tax-agartala-465</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4959-mum-2017-14-baker-hughes-oilfield-services-india-private-limited-mumbai-assistant-commissioner-of-income-tax-9-2-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4566-mum-2019-14-ito-3-3-mumbai-sandeep-namdeo-chavan-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4590-mum-2019-14-ito-19-2-5-mumbai-princess-diam-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2364-mum-2019-14-mr-staney-silvester-menezes-mumbai-ito-23-3-3-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4947-mum-2019-14-m-s-crimpage-corporation-mumbai-asst-cit-21-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7701-mum-2010-14-bp-india-service-p-ltd-mumbai-asst-cit-8-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bajranglal-bamalwa-and-m-s-nemichand-bamalwa-and-sons-and-rohit-bamalwa-and-hansraj-bamalwa-and-santosh-bamalwa-and-usha-bamalwa-and-vishal-bamalwa-and-bachh-raj-bamalwa-and-hansraj-bamalwa-and-meenakshi-bamalwa-and-madanlal-bamalwa-and-vinay-bamalwa-and-sheetal-bamalwa-and-vinod-bamalwa-and-bachh-raj-bamalwa-and-m-s-easy-commodities-trade-pvt-ltd-and-rahul-bamalwa-and-nemichand-bamalwa-and-sons-jewellers-pvt-ltd-and-pramod-kumar-bamalwa-and-bhagwati-devi-bamalwa-and-m-s-hasraj-bamalwa-an-huf-union-of-india-and-central-board-of-direct-taxes-and-principal-commissioner-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-central-circle-4-3-kolkata-and-income-tax-officer-ward-no-1-2-dibrugarh-wp-c-2943-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/the-all-gujarat-federation-of-tax-consultants-union-of-india-13653-of-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-kol-2019-14-krishna-kumar-hetamsaria-kolkata-ito-ward-3-3-purulia</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-109-gty-2020-14-mayur-corporation-tezpur-income-tax-officer-ward-1-tezpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-kol-2019-14-m-s-terai-tea-co-ltd-kolkata-dcit-circle-4-2-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-kol-2019-14-m-s-krishaa-somani-minor-beneficiary-trust-kolkata-i-t-o-ward-35-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1453-kol-2017-14-ito-ward-49-1-kolkata-kolkata-shri-ashoke-kumar-bhadra-north-24-parganas</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2040-kol-2019-14-a-c-i-t-circle-3-2-port-blair-shri-kannappan-nagarajan-port-blair</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-192-pat-2019-14-m-s-jhonson-chemicals-pvt-ltd-patna-acit-central-circle-1-patna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-kol-2020-14-m-s-advent-commodities-pvt-ltd-ito-ward-4-3-ito-ward-4-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2285-kol-2019-14-m-s-lakshya-energy-pvt-ltd-nagpur-i-t-o-ward-2-3-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-224-kol-2020-14-ratna-chowdhury-bishnupur-i-t-o-ward-3-3-bankura</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2173-kol-2019-14-bairagya-construction-private-limited-durgapur-j-c-i-t-range-2-durgapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-87-kol-2020-14-gloster-limited-formerly-known-as-kettlewell-bullen-amp-co-ltd-and-successor-in-interest-of-gloster-ltd-kolkata-a-c-i-t-circle-4-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-40-gty-2020-14-income-tax-officer-ward-4-3-guwahati-rajesh-agarwal-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2065-kol-2019-14-maa-transport-agency-asansol-a-c-i-t-circle-2-asansol</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-gty-2020-14-m-s-meghmallar-eastate-amp-services-p-ltd-guwahati-income-tax-officer-ward-3-2-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-16-kol-2020-14-m-s-india-finance-limited-kolkata-i-t-o-ward-8-4-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-389-gty-2019-14-shreyansh-kumar-golchha-guwahati-income-tax-officer-ward-4-3-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2002-ahd-2018-14-shri-munaf-mustafbhai-ketlin-anand-ito-ward-1-anand</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-ahd-2018-14-legal-heir-dalasukhbhai-prajapati-of-late-smt-chanchalben-g-prajapati-vadodara-dcit-central-circle-3-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-37-ahd-2018-14-m-s-madhu-silica-pvt-ltd-bhavnagar-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-ahd-2017-14-tribhuvan-spintax-pvt-ltd-mahuva-the-acit-circle-1-bhavnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2910-ahd-2017-14-deep-industries-ltd-ahmedabad-the-dy-cit-circle-1-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2456-ahd-2017-14-smt-jayshriben-amarishbhai-jagaria-ahmedabad-ito-ward-5-2-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-ahd-2017-14-smt-shardaben-a-patel-ahmedabad-the-ito-ward-3-2-10-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-193-ahd-2020-24-ito-ward-3-3-4-ahmedabad-shri-prakashkumar-jayantilal-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-615-pun-2020-14-school-to-lead-foundation-pune-commissioner-of-income-tax-exemption-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1483-pun-2017-14-deputy-commissioner-of-income-tax-circle-5-pune-the-visweshwar-sahakari-bank-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-116-del-2017-14-acit-delhi-m-s-the-indian-news-paper-society-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2726-del-2018-14-apex-buildwell-pvt-ltd-gurgaon-acit-central-circle-17-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3231-del-2014-14-m-s-apex-buildwell-pvt-ltd-faridabad-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6566-del-2016-14-turner-general-entertainment-networds-india-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-394-gty-2019-14-saroj-devi-golchha-guwahati-income-tax-officer-ward-4-3-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1669-mum-2018-14-shri-sushil-gupta-mumbai-income-tax-officer-ward-17-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-13-jpr-2020-14-dr-vishan-swaroop-gupta-jaipur-ito-ward-7-3-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-530-chandi-2010-14-dcit-mohali-m-s-quark-media-house-india-pvt-ltd-mohali</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2908-del-2019-14-idea-works-design-and-strategy-private-limited-new-delhi-dcit-circle-12-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9178-del-2019-14-ghanshyam-singhal-new-delhi-ito-ward-70-3-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-256-agr-2014-14-jhasi-development-authority-jhansi-dy-c-i-t-circle-4-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-74-alld-2018-14-ravindra-nath-singh-sonebhadra-i-t-officer-range-3-3-mirzapur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-329-alld-2015-14-unison-housingh-co-ltd-allahabad-ito-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-633-alld-2014-14-m-s-balaji-agricultural-industries-p-ltd-allahabad-jt-cit-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-294-coch-2019-14-m-s-kent-constructions-p-ltd-kochi-the-dcit-cen-circle-2-cochin-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-293-coch-2019-14-m-s-kent-constructions-p-ltd-kochi-the-dcit-cen-circle-2-cochin-11</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-35-srt-2019-24-the-ito-ward-2-3-8-surat-surat-shri-rajendra-sohanlal-jain-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-322-mum-2004-16-m-s-bhaichand-amoluk-consultancy-services-p-ltd-dcit-central-circle-46</loc>
               <lastmod>2026-01-13T08:54:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-848-chny-2019-14-punam-kushal-jain-chennai-ito-non-corporate-ward-5-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3161-chny-2019-14-shri-pichanatharpillai-ramesh-chennai-dcit-central-circle-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3447-chny-2016-14-p-parameswaran-coimbatore-acit-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-chny-2020-14-ennar-estates-amp-holdings-pvt-ltd-chennai-ito-corporate-ward-2-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.466Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/national-institute-of-technology-nit-income-tax-officer-tds-agartala-1345-2019</loc>
               <lastmod>2025-12-25T10:25:16.582Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-ahd-2020-24-hemal-punamchand-turakhia-ahmedabad-the-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2155-ahd-2018-14-m-s-wealth-creators-ahmedabad-ito-ward-5-2-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-ahd-2018-14-shri-maheshbhai-parshottambhai-patel-anand-ito-ward-3-anand</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2191-ahd-2018-14-nilesh-dashrathlal-nagar-ahmedabad-ito-ward-5-3-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2174-ahd-2018-14-haresh-chinubhai-shah-ahmedabad-the-dcit-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-380-ahd-2017-16-hemaben-bharatbhai-patel-ahmedabad-the-dy-cit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-166-ahd-2012-16-shri-vishal-v-agarwal-ahmedabad-the-dy-cit-cent-circle-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-2018-14-rishabh-software-pvt-ltd-vadodara-dcit-circle-2-1-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.535Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-k-jokai-agri-plantations-p-ltd-and-hattiali-tea-estate-the-union-of-india-and-assistant-commissioner-central-goods-service-tax-dibrugarh-division-and-deputy-commissioner-central-goods-service-tax-dibrugarh-division-and-central-board-of-indirect-taxes-customs-department-of-revenue-ministry-of-finance-government-of-india-700-2019</loc>
               <lastmod>2025-12-25T10:45:22.652Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-k-jokai-agri-plantations-p-ltd-and-bokel-tea-estate-the-union-of-india-and-assistant-commissioner-central-goods-service-tax-dibrugarh-division-and-deputy-commissioner-central-goods-service-tax-dibrugarh-division-and-central-board-of-indirect-taxes-customs-702-2019</loc>
               <lastmod>2025-12-25T10:45:22.682Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bajranglal-bamalwa-union-of-india-and-central-board-of-direct-taxes-and-principal-commissioner-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-central-circle-4-3-kolkata-wp-c-2943-2018</loc>
               <lastmod>2025-12-25T10:45:23.671Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bajranglal-bamalwa-union-of-india-and-central-board-of-direct-taxes-and-principal-commissioner-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-dibrugarh-and-deputy-assistant-commissioner-of-income-tax-central-circle-4-3-kolkata-2943-2018</loc>
               <lastmod>2025-12-25T10:45:24.212Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5302-del-2014-14-dcit-new-delhi-m-s-spl-industries-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6793-del-2019-14-vishal-gupta-new-delhi-ito-ward-56-5-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9218-del-2019-14-amarjit-motor-finance-private-limited-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.081Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4409-del-2018-14-acit-central-circle-19-new-delhi-amq-agro-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-95-del-2019-23-sh-ved-prakash-batra-new-delhi-ito-ward-10-4-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2671-del-2017-14-dcit-ltu-new-delhi-m-s-oriental-insurance-co-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6874-del-2019-14-sarita-kakkar-new-delhi-ito-ward-34-3-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2245-del-2019-14-lp-realtors-pvt-ltd-new-delhi-ito-ward-15-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5576-del-2017-14-hi-tech-constructions-new-delhi-ito-ward-62-4-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-viz-2018-14-veerabhadra-rao-parupalli-khammam-assistant-commissioner-of-income-tax-central-circle-vijayawada</loc>
               <lastmod>2026-04-16T21:04:34.417Z</lastmod>
           </url>
         
   </urlset>
 