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               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-bang-2017-14-boardcom-communications-technologies-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-408-bang-2015-14-dcit-bangalore-m-s-aol-online-india-pvt-ltd-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-522-bang-2017-14-ntt-data-global-delivery-services-private-limited-bangalore-the-assistant-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-632-hyd-2019-14-chillara-kalyan-hyderabad-income-tax-officer-ward-14-5-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2362-hyd-2018-14-gunti-prasad-hyderabad-income-tax-officer-ward-9-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/maba-corporate-services-pvt-ltd-the-deputy-commissioner-of-income-tax-central-circle-2-3-and-commissioner-of-income-tax-central-circle-6004-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/amalgam-aquaculture-applications-ltd-and-abraham-john-tharakan-and-jani-uthup-chacko-and-raju-mathew-and-mathew-jose-income-tax-officer-corporate-ward-1-1-kochi-and-state-of-kerala-7481-2019-7484-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/amalgam-aquaculture-applications-ltd-and-abraham-john-tharakan-and-jani-uthup-chacko-and-raju-mathew-and-mathew-jose-income-tax-officer-corporate-ward-1-1-kochi-and-state-of-kerala-7481-2019-7484-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/t-r-sadananda-bhat-proprietor-the-deputy-commissioner-of-income-tax-central-circle-2-ernakulam-206-2019-208-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/thamesbay-marketing-llp-commissioner-of-police-kochi-city-and-station-house-officer-palarivattom-police-station-and-vishnu-and-ahammed-shareef-872</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/poothrikka-service-co-operative-bank-ltd-and-mamala-service-co-operative-bank-ltd-and-vadavucode-farmers-service-co-operative-bank-ltd-income-tax-officer-ward-2-and-commissioner-of-income-tax-appeals-2-and-additional-commissioner-national-e-assessment-centre-8610</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/poothrikka-service-co-operative-bank-ltd-and-mamala-service-co-operative-bank-ltd-and-vadavucode-farmers-service-co-operative-bank-ltd-income-tax-officer-ward-2-and-commissioner-of-income-tax-appeals-2-and-additional-commissioner-national-e-assessment-centre-8610</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dilip-bhimjibhai-mavani-income-tax-settlement-commission-additional-bench-ii-5480-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/bt-india-private-limited-income-tax-officer-anr-3470-2021</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/p-l-jacob-the-union-of-india-and-the-state-of-kerala-and-the-secretary-of-the-ministry-of-finance-and-the-director-central-bureau-of-investigation-and-the-director-the-enforcement-directorate-and-the-director-general-of-police-and-biju-ramesh-and-ramesh-chennithala-and-v-s-sivakumar-and-k-babu-and-jose-k-mani-3191</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5832-mum-2017-14-red-hat-india-p-ltd-mumbai-dcit-circle-15-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-ahd-2017-14-dhiraj-raghuram-thakkar-ahmedabad-acit-central-circle-2-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3575-mum-2019-14-income-tax-officer-15-3-4-mumbai-m-s-swastik-heavy-structural-private-limited-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2061-ahd-2018-14-darshanam-life-space-pvt-ltd-vadodara-the-dcit-circle-1-1-1-vadoadara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2360-hyd-2018-14-gunti-prasad-huf-hyderabad-income-tax-officer-ward-9-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-hyd-2018-14-karim-nawaz-alladin-hyderabad-asst-commissioner-of-income-tax-circle-14-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-871-hyd-2018-14-late-achini-nagesh-l-r-achini-padma-hyderabad-income-tax-officer-ward-5-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-281-hyd-2019-14-prabhakar-reddy-kommidi-hyderabad-income-tax-officer-ward-9-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-854-hyd-2018-14-dy-commissioner-of-income-tax-circle-16-1-hyderabad-quippo-construction-equipment-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-hyd-2016-14-k-v-krishan-reddy-kurnool-hyderabad-ito-ward-2-kurnool-kurnool</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1615-hyd-2017-14-the-citizen-co-operative-society-limited-hyderabad-asst-commissioner-of-income-tax-circle-9-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1565-hyd-2016-14-vitas-pharma-research-private-limited-hyderabad-hyderabad-ito-ward-17-4-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1567-hyd-2016-14-vitas-pharma-research-private-limited-hyderabad-hyderabad-ito-ward-17-4-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-303-hyd-2019-14-crown-beers-india-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-1-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-hyd-2018-14-agro-tech-foods-limited-secunderabad-jt-commissioner-of-income-tax-osd-range-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-hyd-2017-14-a-bharathi-hyderabad-asst-commissioner-of-income-tax-circle-9-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-356-hyd-2016-14-vemula-laxminarayana-warangal-hyderabad-acit-cirlce-1-warangal-warangal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1239-hyd-2019-14-dy-commissioner-of-income-tax-circle-2-2-hyderabad-the-nizam-sugars-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-506-hyd-2019-14-vivin-laboratories-private-limited-hyderabad-income-tax-officer-tds-ward-2-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2213-hyd-2018-14-arunachala-logistics-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-1-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-142-hyd-2019-14-venu-kumar-daram-hyderabad-income-tax-officer-ward-6-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-860-hyd-2016-14-dcit-circle-2-1-hyd-hyderabad-raghava-reddy-kunnam-hyd-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1582-hyd-2019-14-anju-ramesh-asrani-hyyderabad-income-tax-officer-ward-10-3-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-537-hyd-2019-14-syed-nusrathulla-quadri-hyderabad-asst-commissioner-of-income-tax-circle-4-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-232-ctk-2015-14-m-s-l-m-hati-amp-co-jagatsinghpur-pr-cit-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-hyd-2018-14-income-tax-officer-ward-3-2-hyderabad-rachnoutsav-events-private-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-567-hyd-2019-14-hm-clause-india-private-limited-in-the-case-of-erstwhile-century-seeds-private-limited-since-merged-ranga-reddy-dy-commissioner-of-income-tax-circle-2-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-709-hyd-2018-14-integrated-cleanroom-technologies-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2036-hyd-2017-14-veerender-kumar-agarwal-hyderbad-dy-commissioner-of-income-tax-circle-3-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-158-ctk-2019-14-m-s-reliable-hitech-pvt-ltd-rourkela-principal-cit-sambalpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-200-ctk-2019-14-m-s-maa-jagadhatri-road-lines-firm-keonjhar-principal-cit-cuttack</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-291-ctk-2017-14-mgm-minerals-ltd-bhubaneswar-dcit-circle-1-1-bhubaneswar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-297-chandi-2020-14-sarbat-the-bhala-gurmat-mission-charitable-trust-mohali-cit-exemption-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-chandi-2019-14-m-s-halcyon-life-science-pvt-ltd-chandigarh-dcit-cc-ii-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-830-chandi-2018-14-m-s-i-k-gujral-punjab-technical-university-kapurthala-dcit-c-1-exemptions-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-590-chandi-2019-14-surinder-singh-khalsa-mandi-gobindgarh-dcit-circle-mandi-gobindgarh-hq-sirhind</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1097-chandi-2019-14-sh-vivek-bansal-panchkula-dcit-cc-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-248-chandi-2018-24-ram-lal-s-o-sh-gobind-ram-samana-ito-w-3-patiala</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-179-mum-2011-23-ubs-securities-india-p-ltd-mumbai-acit-cir-4-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-chny-2018-14-vummidi-bangaru-kannan-amp-sons-chennai-acit-non-corporate-circle-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ittpa-83-chny-2018-17-doosan-power-systems-india-private-limited-gurgaon-acit-osd-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-chny-2018-14-ito-non-corporate-ward-14-3-chennai-prabhu-dhanajayan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2851-chny-2019-14-m-s-ambika-cotton-mills-limited-chennai-dcit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1063-chny-2018-14-ito-non-corporate-ward-14-3-chennai-prabhu-dhanajayan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-chny-2018-14-ito-non-corporate-ward-14-3-chennai-prabhu-dhanajayan-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-167-chny-2020-14-mr-kothari-devraj-prasanchand-chennai-ito-ncw-5-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3144-chny-2019-14-uttamchand-jain-chennai-ito-ncw-6-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-43-chny-2019-24-saravana-kumar-n-chennai-ito-non-corporate-ward-18-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.651Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-771-chny-2019-14-sundaram-business-services-limited-chennai-ito-corp-ward-6-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/shri-sunil-s-o-baburaj-patil-the-income-tax-officer-ward-1-nipani-107226-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/siddhi-developers-and-builders-asst-commissioner-of-income-tax-circle-no-3-3-15209-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/late-bhupendra-bhikhalal-desai-since-deceased-through-legal-heir-raju-bhupendra-desai-the-income-tax-officer-ward-1-2-1-22441-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2083-ahd-2013-14-m-s-fair-feeling-foods-amp-beverages-ankleshwar-the-income-tax-officer-ward-4-bharuch</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-946-jpr-2019-14-m-s-kaladera-service-station-jaipur-income-tax-officer-ward-4-5-jaipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-649-chandi-2019-14-the-rangas-co-op-agricultural-service-society-ltd-rangas-ito-hamirpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-839-chny-2019-14-medfort-hospital-private-limited-chennai-dcit-corporate-circle-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-852-chny-2019-14-s-s-m-estates-ltd-chennai-dcit-corp-circle-6-2-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2778-chny-2018-14-bharatkumar-chennai-acit-non-corporate-ward-4-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1791-del-2019-14-space-chem-engineers-private-limited-ghaziabad-ito-ward-2-3-ghaziabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2103-del-2018-14-pradeep-kumar-sharma-delhi-dcit-central-circle-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2927-del-2017-14-dcit-new-delhi-m-s-daffodil-buildcon-pvt-ltd-agra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-897-mum-2010-14-larsen-amp-tubro-infotech-ltd-mumbai-dcit-cir-2-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1106-chandi-2019-14-m-s-oak-constructions-amp-properties-pvt-ltd-shimla-ito-tds-shimla</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ashapura-enterprise-the-principal-commissioner-of-income-tax-1-20409-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/late-bhupendra-bhikhalal-desai-since-deceased-through-legal-heir-raju-bhupendra-desai-the-income-tax-officer-ward-1-2-1-22441-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/t-c-gupta-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-government-of-india-and-the-dy-commissioner-of-income-tax-hq-o-o-the-pr-ccit-karnataka-and-goa-region-5755-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/siddhi-developers-and-builders-asst-commissioner-of-income-tax-circle-no-3-3-15209-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rekha-dhirajlal-khimasia-the-income-tax-officer-ward-3-1-20714-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mina-vilaskumar-parekh-the-income-tax-officer-ward-1-3-21930-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5201-mum-2019-14-m-s-nimble-investments-mumbai-acit-21-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2492-ahd-2018-14-ito-ward-2-2-2-ahmedabad-jasmin-jayendrabhai-thakkar-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/m-s-st-xavier-educational-trust-rep-by-its-managing-trustee-s-cletus-babu-and-m-s-social-change-development-trust-rep-by-its-chairman-and-managing-trustee-s-cletus-babu-the-commissioner-of-income-tax-exemption-and-the-assistant-commissioner-of-income-tax-osd-exemption-25375-25379</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-274-agr-2018-14-acit-circle-1-gwalior-fairyland-hotel-amp-resports-pvt-ltd-gwalior</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-21-agr-2014-14-m-s-agarwal-constructions-etawah-i-t-o-etawah</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-176-alld-2017-14-m-s-jagan-nath-madan-lal-allahabad-ito-range-1-2-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-92-alld-2019-14-sheomurti-singh-allahabad-it-officer-ward-1-5-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-11-alld-2018-14-secretary-public-service-commission-uttar-pradesh-allahabad-it-officer-t-d-s-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-371-ahd-2019-24-ito-ward-4-1-1-ahmedabad-m-s-tirupati-paddy-products-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-123-rjt-2014-14-m-s-ambitious-finance-amp-investment-pvt-ltd-rajkot-gujarat-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/basudeo-agarwal-the-union-of-india-and-the-central-board-of-direct-taxes-and-the-principal-chief-commissioner-of-income-tax-ner-guwahati-and-the-assistant-commissioner-of-income-tax-guwahati-and-the-deputy-commissioner-of-income-tax-guwahati-1326-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6205-del-2019-14-shiv-kumar-nayyar-new-delhi-acit-central-circle-20-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3961-del-2017-14-acit-cc-13-new-delhi-jaidev-prasad-minda-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3941-del-2016-14-acit-new-delhi-m-s-genesis-colors-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9542-del-2019-14-garg-zevar-palace-pvt-ltd-new-delhi-ito-ward-1-3-faridabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4789-del-2017-14-sat-kabir-sidhant-parchar-trust-sonepat-cit-exem-chandigarh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5187-del-2011-14-dcit-new-delhi-perot-systems-tsi-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3234-del-2019-14-j-s-p-constructions-new-delhi-acit-circle-62-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8467-del-2019-14-preeti-jain-new-delhi-ito-ward-40-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5965-del-2018-14-mohd-rafi-haldwani-ito-ward-1-2-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1783-del-2019-14-karan-khurana-delhi-ito-ward-48-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4013-del-2017-14-hbn-insurance-agencies-private-limited-new-delhi-dcit-cc-29-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-29-ddn-2019-14-abhishek-agarwal-u-s-nagar-acit-central-circle-haldwani</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8392-del-2019-14-the-lakshya-bhartee-foundation-new-delhi-ito-e-ward-2-3-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-del-2017-14-m-s-johnson-watch-company-pvt-ltd-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8402-del-2019-14-alok-kumar-aggarwal-delhi-acit-circle-55-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5063-del-2014-14-dcit-new-delhi-m-s-sweka-power-tech-engineers-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1240-del-2017-14-m-s-suneel-galgotia-new-delhi-dcit-noida</loc>
               <lastmod>2025-07-10T12:05:38.506Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1270-del-2017-14-acit-new-delhi-m-s-ikea-trading-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4870-del-2017-14-acit-central-circle-1-new-delhi-german-homeopathic-distributors-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3239-del-2016-14-sh-minty-k-tejpal-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.743Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1196-mum-2019-14-deputy-commissioner-of-income-tax-central-circle-4-3-central-range-4-mumbai-m-s-growmore-research-amp-asset-management-limited-mumbai</loc>
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