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               <loc>https://counselvise.com/direct-tax/judgements/ita-561-hyd-2016-14-the-singareni-colleries-company-ltd-kothjagudem-hyderabad-addl-citt-khammam-range-khammam-khammam</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-519-hyd-2016-14-dcit-circle-1-khammam-khammam-the-singareni-colleries-company-lt-d-kothagudem-kothagudem</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2112-hyd-2018-14-kamlesh-konodia-hyderabad-income-tax-officer-ward-11-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-hyd-2018-14-praveen-kumar-agarwal-hyderabad-income-tax-officer-ward-14-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-651-hyd-2018-14-tanvi-foods-india-limited-previously-known-as-tanvi-foods-india-pvt-limited-hyderabad-income-tax-officer-ward-2-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-652-hyd-2018-14-tanvi-foods-india-limited-previously-known-as-tanvi-foods-india-pvt-limited-hyderabad-income-tax-officer-ward-2-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-69-hyd-2020-14-khaja-rasheed-mohammed-uddin-hyderabad-income-tax-officer-ward-14-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-650-hyd-2018-14-tanvi-foods-india-limited-previously-known-as-tanvi-foods-india-pvt-limited-hyderabad-income-tax-officer-ward-2-4-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-hyd-2019-14-income-tax-officer-ward-15-2-hyderabad-b-shankar-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-900-hyd-2018-14-show-reddy-penta-reddy-secunderabad-income-tax-officer-ward-10-5-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-419-ctk-2018-14-plant-lovers-association-bhubaneswar-cit-exemptions-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1742-hyd-2019-14-joginapally-br-educational-society-hyderabad-commissioner-of-income-tax-exemptions-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-27-hyd-2017-14-dcit-cent-circle-2-1-hyderabad-hyderabad-puppala-ramesh-kumar-hyderabad-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-296-hyd-2013-14-m-s-arka-hotels-private-limited-hyderabad-acit-central-circle-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-191-hyd-2019-14-uma-devi-agarwal-hyderabad-income-tax-officer-ward-10-1-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2356-hyd-2018-14-madhuri-karwa-hyderabad-income-tax-officer-ward-7-2-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-423-hyd-2019-14-ganapathi-dyavath-nirmal-income-tax-officer-ward-1-nirmal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1662-hyd-2019-14-dy-commissioner-of-income-tax-circle-16-2-hyderabad-margadarsi-chit-fund-private-limited-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-mum-2019-14-m-s-colour-roof-india-ltd-mumbai-ito-12-1-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5607-mum-2015-14-unilever-india-export-ltd-mumbai-ito-1-3-4-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-173-rjt-2015-14-m-s-sonic-jewellers-rajkot-gujarat-the-income-tax-officer-ward-2-4-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-srt-2018-14-shri-mukesh-nanubhai-desai-surat-the-assistant-commissioner-of-income-tax-circle-1-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-283-srt-2019-14-m-s-bardoli-vibhag-gram-vikas-co-op-credit-society-ltd-surat-the-pr-commissioner-of-income-tax-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-376-srt-2017-14-venketshwara-tex-o-fab-pvt-ltd-surat-income-tax-officer-ward-2-1-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1111-ahd-2016-14-shiva-industrial-security-agency-gujarat-pvt-ltd-surat-the-acit-circle-4-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-srt-2018-14-m-s-ace-resorts-amp-infrastructure-p-ltd-surat-income-tax-officer-ward-1-1-1-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-770-srt-2018-14-ashwinbhai-raghavbhai-bhadanai-surat-acit-it-osd-ward-2-1-3-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-srt-2018-14-m-s-mahendra-brothers-exports-pvt-ltd-surat-the-jcit-tds-surat</loc>
               <lastmod>2025-10-08T06:09:59.432Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-ahd-2013-14-shri-labhubhai-savjibhai-kasodaria-surat-the-dy-cit-circle-9-surat</loc>
               <lastmod>2025-10-08T06:09:59.432Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-156-srt-2017-14-the-dy-commissioner-of-income-tax-central-circle-3-surat-ghelani-builders-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-28-srt-2018-14-sanskruti-mega-structure-pvt-limited-surat-dcit-central-circle-2-1-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-srt-2018-14-shri-rajesh-k-tharwani-l-h-of-khemchand-k-tharwani-navsari-income-tax-officer-ward-3-navsari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/state-bank-of-india-formerly-state-bank-of-mysore-the-joint-commissioner-of-income-tax-large-tax-payers-unit-and-the-commissioner-of-income-tax-large-taxpayers-unit-2-756-2017</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-834-pun-2019-14-shivratan-shrigoapl-mundada-jalna-assistant-commissioner-of-income-tax-circle-jalna-jalna</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/astral-systems-india-pvt-ltd-the-commissioner-of-income-tax-and-the-income-tax-officer-ward-11-1-413-2014</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7123-mum-2019-14-dreamz-achievers-india-pvt-ltd-mumbai-ito-9-3-2-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7267-mum-2019-14-revive-securities-pvt-ltd-mumbai-ito-3-3-1-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1272-del-2017-14-giesecke-amp-devrient-india-pvt-ltd-gurgaon-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5093-del-2018-14-rajiv-kumar-gupta-faridabad-ito-war5d-2-2-faridabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-680-del-2018-14-addl-cit-special-range-7-new-delhi-rites-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5203-del-2019-14-danisco-india-pvt-ltd-gurugram-dcit-circle-7-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7896-del-2018-14-danisco-india-pvt-ltd-gurugram-dcit-circle-10-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3838-del-2017-14-future-first-info-servicees-pvt-ltd-gurgaon-dcit-circle-9-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1449-del-2018-14-dcit-circle-62-1-new-delhi-paveljeet-singh-ruppal-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-287-del-2015-14-dcit-new-delhi-m-s-madhvilata-granite-india-pvt-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9073-del-2019-14-honda-motorcycle-amp-scooter-india-pvt-ltd-gurgaon-dcit-circle-2-1-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5801-del-2017-14-dcit-circle-11-1-new-delhi-honeywell-international-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-575-del-2020-14-gurpreet-singh-gulati-faridabad-ito-ward-1-3-fardiabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6747-del-2018-14-naresh-lath-huf-new-delhi-ito-ward-35-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4083-del-2018-14-devki-devi-foundation-new-delhi-ddit-e-circle-exempt-1-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9278-del-2019-14-acit-circle-10-1-new-delhi-gangetic-developers-p-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6298-del-2019-14-surendra-kumar-gupta-huf-new-delhi-acit-circle-najibabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3444-del-2019-14-navair-international-pvt-ltd-new-delhi-acit-circle-17-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-882-del-2019-14-harsh-kumari-new-delhi-ito-ward-53-5-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-807-del-2018-14-sigma-management-systems-pvt-ltd-new-delhi-dcit-central-circle-noida</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4618-del-2017-14-mcdonald-apos-s-india-pvt-ltd-new-delhi-dcit-circle-16-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9650-del-2019-14-jsl-media-ltd-new-delhi-acit-circle-13-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7945-del-2018-14-pratibha-ceramics-p-ltd-new-delhi-dcit-central-circle-1-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4799-del-2019-14-neeta-goel-new-delhi-ito-ward-36-4-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2596-mum-2019-14-pooja-marketing-mumbai-pr-cit-31-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.398Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6132-mum-2019-14-income-tax-officer-18-3-2-mumbai-mumbai-smt-renudevi-d-modi-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1693-kol-2019-14-m-s-hamilton-amp-company-ltd-mumbai-d-c-i-t-circle-11-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-240-kol-2020-14-dolphin-goods-pvt-ltd-kolkata-i-t-o-ward-6-1-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-56-kol-2019-14-m-s-venlon-securities-p-ltd-kolkata-ito-ward-9-2-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-kol-2019-16-j-c-i-t-osd-cc-1-4-kolkata-m-s-lal-trades-amp-agencies-p-ltd-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-chny-2008-14-acit-chennai-the-investment-trust-of-india-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-349-mum-2019-14-reward-real-estate-co-ltd-mumbai-dcit-cen-cir-5-3-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.467Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-147-alld-2019-14-abc-industries-mirzapur-asst-commissioner-of-income-tax-range-3-mirzapur</loc>
               <lastmod>2025-12-23T08:22:15.542Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2462-ahd-2018-14-the-s-k-dist-central-co-op-bank-ltd-sabarkantha-the-dy-commissioner-of-income-tax-s-k-circle-himatnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2455-ahd-2018-14-lubrizol-advanced-materials-inc-mumbai-the-acit-international-taxation-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.537Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4834-del-2018-14-mtnl-employees-co-op-thrift-and-credit-society-ltd-new-delhi-acit-circle-52-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.746Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-del-2021-14-pepsico-india-holdongs-pvt-ltd-gurgaon-acit-central-circle-07-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.083Z</lastmod>
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