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               <loc>https://counselvise.com/direct-tax/judgements/ita-117-asr-2021-14-m-s-speedways-tyre-treders-jalandhar-asst-cpc-income-tax-officer-ward-2-4-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-81-asr-2018-14-shri-ashwani-kumar-hoshiarpur-income-tax-oficer-ward-3-hoshiarpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-449-asr-2018-14-shrimati-poonam-mittal-jalandhar-income-tax-officer-ward-3-3-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1984-del-2020-14-connaught-plaza-restaurants-pvt-ltd-new-delhi-dcit-circle-73-1-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/harsh-prakash-union-of-india-and-another-10360-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-407-kol-2021-14-machine-tools-india-ltd-kolkata-acit-cir-2-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-591-kol-2020-14-mukesh-kumar-agarwal-huf-kolkata-ito-ward-29-4-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5-alld-2021-14-mohd-sulaman-farooqui-pratapgarh-income-tax-officer-pratapgarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6-alld-2021-14-smt-seema-devi-allahabad-income-tax-officer-range-2-3-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dilip-kumar-agarwal-principal-commissioner-of-income-tax-kolkata-11-ors-1160</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5229-mum-2019-14-m-s-pal-synthetics-ltd-mumbai-dcit-10-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-123-mum-2021-23-m-s-decent-diamonds-mumbai-dy-cit-central-circle-5-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-584-chny-2020-14-m-s-fire-and-security-association-of-india-chennai-ito-exemptions-ward-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-chny-2018-14-popular-foundations-pvt-ltd-chennai-acit-central-circle-3-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-297-chny-2020-14-shri-durairaj-nehru-edwin-raj-chennai-ito-ncw-1-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1258-chny-2017-14-malladi-drugs-and-pharmaceuticals-limited-chennai-dcit-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6135-del-2018-14-acit-rohtak-circle-rohtak-sindhu-farms-p-ltd-rohtak</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4979-del-2018-14-m-b-finmart-pvt-ltd-new-delhi-dcit-circle-16-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1099-ahd-2019-14-the-dcit-central-circle-1-1-ahmedabad-m-s-navratna-organisers-amp-developers-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-641-ahd-2017-14-mobile-telecommunications-ltd-vadodara-the-deputy-commissioner-of-income-tax-circle-2-1-2-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-ahd-2017-14-p-m-bhimani-orgochem-pvt-ltd-ahmedabad-the-dy-cit-circle-3-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-12-rjt-2021-14-m-s-savalia-cotton-ginning-amp-processing-pvt-ltd-rajkot-gujarat-the-commissioner-of-income-tax-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-ahd-2019-14-shri-asif-nannabhai-quereshi-ahmedabad-the-ito-ward-6-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-246-ahd-2021-14-shri-chhotubhai-vitthalbhai-patel-ahmedabab-the-dcit-cpc-banglore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-ahd-2018-14-kanvel-finance-pvt-ltd-ahmedabad-the-ito-ward-2-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2100-ahd-2014-14-the-deesa-mercantile-co-operative-society-ltd-deesa-the-acit-b-k-circle-palanpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-del-2017-14-m-s-nokia-solutions-and-networks-oy-dcit-international-taxation-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3539-del-2017-14-dcit-new-delhi-m-s-mapsa-tapes-pvt-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-282-del-2016-14-mr-rajeev-jain-meerut-acit-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8133-del-2018-14-sanjeev-gupta-amp-family-huf-new-delhi-dcit-central-circle-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-120-nag-2020-14-assistant-commissioner-of-income-tax-central-circle-2-2-nagpur-m-s-karan-kothari-jewellers-private-limited-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-127-nag-2021-14-nilesh-mahendra-kothari-nagpur-deputy-commissioner-of-income-tax-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7842-del-2018-14-dcit-circle-27-1-new-delhi-usha-brecco-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-24-del-2019-14-dcit-circle-11-1-new-delhi-hero-investment-pvt-ltd-now-amalgamated-into-m-s-hero-motocorp-ltd-ludhiana</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-pun-2018-14-shailaja-dilip-joshi-ratnagiri-assistant-commissioner-of-income-tax-ratnagiri-circle-ratnagiri</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1700-pun-2017-14-nashik-road-nagari-sahkari-pathsantha-limited-nashik-income-tax-officer-ward-1-2-nashik</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7938-del-2018-14-mayur-educational-and-welfare-society-ghaziabad-ito-exemption-ward-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1489-pun-2017-14-deputy-commissioner-of-income-tax-circle-6-pune-m-s-suyog-development-corporation-ltd-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1092-ahd-2019-14-the-dcit-gandhinagar-circle-gandhinagar-m-s-western-agri-seeds-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-511-ahd-2019-14-amrutlal-jivanlal-patel-ahmedabad-ito-ward-1-2-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-ahd-2019-14-m-s-morakhia-copper-amp-alloys-pvt-ltd-ahmedabad-acit-circle-2-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-gty-2020-14-assistant-commissioner-of-income-tax-circle-1-guwahati-gold-stone-cements-limited-east-jaintia-hills</loc>
               <lastmod>2026-01-09T08:23:28.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-326-kol-2021-14-kingfisher-products-pvt-ltd-kolkata-dcit-cir-7-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.418Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-406-kol-2021-14-machine-tools-india-ltd-kolkata-acit-cir-2-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.418Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/bhawani-singh-union-of-india-and-principal-chief-commissioner-of-income-tax-and-pr-commissioner-of-income-tax-2-15916-2021</loc>
               <lastmod>2025-12-25T11:30:20.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6405-del-2012-14-petronash-fze-dehradun-adit-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1000-del-2015-14-m-s-nokia-solutions-and-networks-oy-gurgaon-addl-cit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-3-del-2021-23-m-s-anirudh-overseas-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.108Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3974-del-2019-14-modern-autotronix-new-delhi-jt-cit-range-18-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7976-del-2018-14-shri-rathi-steel-dakshin-ltd-new-delhi-acit-central-circle-16-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-790-hyd-2013-14-jagati-publications-limited-hyderabad-acit-circle-2-1-hyderabad</loc>
               <lastmod>2026-02-19T12:21:57.442Z</lastmod>
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   </urlset>
 