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               <loc>https://counselvise.com/direct-tax/judgements/ita-3071-chny-2018-14-dcit-central-circle-1-madurai-k-r-meenakshi-sundaram-madurai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-chny-2020-14-shri-elumalai-rajendran-chennai-ito-ncw-7-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.477Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shiva-cement-ltd-and-shivom-minerals-ltd-assistant-commissioner-of-income-tax-sambalpur-35820-2021-35821-2021</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-333-hyd-2021-14-syed-faiyaz-mohammed-hyderabad-deputy-commissioner-of-income-tax-central-circle-3-3-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-334-hyd-2021-14-syed-faiyaz-mohammed-hyderabad-deputy-commissioner-of-income-tax-central-circle-3-3-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.551Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1775-ahd-2011-14-the-ito-ward-4-1-baroda-m-s-madhav-organisors-pvt-ltd-baroda</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1913-ahd-2011-14-m-s-kotel-properties-pvt-ltd-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1915-ahd-2011-14-m-s-kotel-properties-pvt-ltd-baroda-the-income-tax-officer-ward-1-4-baroda</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-ahd-2018-14-johnson-controls-hitachi-air-conditioning-india-ltd-ahmedabad-the-dcit-circle-2-1-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-ahd-2019-14-shri-hardik-suryakant-shah-vadodara-dcit-circle-2-1-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-974-ahd-2019-14-m-s-sayaji-steel-vadodara-the-dy-commissioner-of-income-tax-circle-3-1-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1332-ahd-2019-14-the-ito-ward-4-2-1-ahmedabad-shri-dipen-m-desai-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1393-ahd-2019-14-anyonya-sahayak-sahakari-mandali-ltd-petlad-the-deputy-commissioner-of-income-tax-circle-1-3-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-ahd-2016-14-smt-shefali-s-patel-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-ahd-2016-14-smt-niruben-ramniklal-patel-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2120-ahd-2016-14-smt-ramniklal-nathalal-patel-ahmedabad-the-income-tax-officer-ward-11-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2121-ahd-2016-14-smt-mallika-chirag-patel-ahmedabad-the-income-tax-officer-ward-11-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-ahd-2019-14-shree-chhani-leuva-patidar-co-op-credit-society-ltd-vadodara-the-ito-ward-1-2-5-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-996-ahd-2019-14-baroda-citizen-community-co-op-credit-scoiety-ltd-vadodara-the-ito-ward-1-2-2-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1051-ahd-2019-14-baroda-citizen-community-co-op-credit-scoiety-ltd-vadodara-the-ito-ward-1-2-2-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-ahd-2019-14-vinayak-industries-gandhinagar-the-ito-ward-4-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1704-ahd-2019-14-the-vadasma-dudh-utpadak-sahkari-mandali-ltd-mehsana-the-ito-ward-3-mehsana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1341-ahd-2019-14-the-ito-ward-3-3-3-ahmedabad-nilay-b-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-55-ahd-2021-14-troikaa-pharmaceuticlas-limited-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1327-ahd-2016-14-the-ito-ward-2-1-2-ahmedabad-karnavati-reality-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-265-ahd-2019-16-shri-pranav-jayantibhai-panchal-vadodara-the-dy-cit-cent-circle-1-vadodara</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-300-ahd-2018-16-shoppers-buildcon-pvt-ltd-ahmedabad-dcit-cent-circle-1-4-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1127-ahd-2018-14-ito-ward-3-3-11-ahmedabad-shri-ajay-j-mehta-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-kol-2020-14-dhanraksha-vincom-p-ltd-kolkata-ito-ward-10-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.418Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-ran-2019-14-shri-arun-kumar-gupta-west-singhbhum-acit-central-circle-jamshedpur</loc>
               <lastmod>2026-01-09T08:23:28.418Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-558-kol-2019-14-alpha-vanijya-private-limite-howrah-d-c-i-t-circle-1-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.418Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-co-operative-bank-ltd-union-of-india-and-assistant-commissioner-of-income-tax-circle-2-1-and-deputy-commissioner-of-income-tax-circle-2-1-and-additional-commissioner-of-income-tax-range-2-and-principal-commissioner-of-income-tax-7720</loc>
               <lastmod>2025-12-25T11:50:23.907Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hll-life-care-limited-union-of-india-and-department-of-science-and-technology-and-department-of-scientific-and-industrial-research-23375</loc>
               <lastmod>2025-12-25T11:50:24.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6177-del-2017-14-dcit-international-taxation-circle-2-dehradun-smith-international-inc-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4712-del-2014-14-m-s-magnum-steels-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4820-del-2018-14-dcit-circle-2-meerut-reeta-singhal-meerut</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-186-del-2017-23-b-j-services-compnany-me-ltd-dehradun-dcit-circle-1-international-taxation-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4079-del-2017-14-dcit-circle-i-intl-taxation-dehradun-deepwater-pacific-1-inc-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4656-del-2017-14-dcit-international-taxation-circle-2-dehradun-shelf-drilling-international-inc-formerly-known-as-sedco-forex-international-inc-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5204-del-2018-14-dcit-circle-ii-international-taxation-dehradun-sundowner-offshore-international-bermuda-ltd-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5202-del-2018-14-dcit-circle-ii-intl-taxation-dehradun-tidewater-marine-international-inc-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1500-del-2018-14-acit-central-circle-19-new-delhi-rbrl-agro-commodities-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3824-del-2014-14-smith-international-inc-mumbai-adit-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2827-del-2018-14-vtc-tradewings-pvt-ltd-new-delhi-dcit-circle-26-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4286-del-2017-14-deepwater-pacific-1-inc-noida-dcit-circle-1-intl-taxation-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-ddn-2019-23-shreevaas-infrastructure-private-ltd-rishikesh-dcit-cc-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1231-del-2018-14-raygada-minerals-and-chemicals-p-ltd-new-delhi-dcit-circle-21-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5314-del-2017-14-acit-circle-2-dehradun-uttaranchal-jal-vidyut-nigam-ltd-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-pun-2021-14-laxman-parshuram-kakatkar-pune-assistant-commissioner-of-income-tax-cpc-tds-ghaziabad</loc>
               <lastmod>2026-04-06T07:17:53.023Z</lastmod>
           </url>
         
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