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               <loc>https://counselvise.com/direct-tax/judgements/ita-5264-mum-2013-14-morya-house-makers-navi-mumbai-dcit-cen-cir-39-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7973-mum-2019-14-deepak-k-salot-mumbai-ito-26-1-6-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6800-mum-2019-14-ito-32-1-5-mumbai-ms-gunvanti-navin-jain-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/benny-antony-parel-union-of-india-and-state-of-kerala-and-ministry-of-health-and-family-welfare-government-of-india-and-ministry-of-health-and-family-welfare-government-of-kerala-and-registrar-general-high-court-of-kerala-and-registrar-district-judiciary-high-court-of-kerala-11312</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-kol-2019-14-m-s-steel-products-ltd-kolkata-d-c-i-t-circle-11-2-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2493-kol-2019-14-arpita-pradhan-purba-medinipur-i-t-o-ward-27-2-haldia</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-kol-2019-14-dcit-circle-12-1-kolkata-m-s-heilgers-development-amp-construction-co-pvt-ltd-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-kol-2020-14-the-tinplate-company-of-india-ltd-kolkata-dcit-cir-3-1-kolkata</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2556-del-2018-14-dcit-exemption-circle-ghaziabad-shanti-educational-society-meerut</loc>
               <lastmod>2026-01-09T09:47:59.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1094-del-2018-14-uttarakhand-rajya-sahakari-bank-ltd-haldwani-acit-circle-1-haldwani</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5927-del-2018-14-diwakar-bhagwati-gandhi-new-delhi-ito-ward-17-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.658Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2227-chny-2018-14-dcit-circle-1-tirupur-eastman-exports-global-clothing-p-limited-tirupur</loc>
               <lastmod>2026-01-13T08:54:38.468Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-743-chny-2015-14-naren-rajan-coimbatore-acit-coimbatore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-mum-2020-14-m-s-damodar-hirji-amp-bai-devakavahu-charity-trust-mumbai-acit-10-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-12-chny-2021-24-c-a-vibin-l-h-of-late-swaminathan-arumugam-coimbatore-dcit-cc-2-coimbatore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5966-mum-2018-14-dcit-3-3-1-mumbai-rockwood-hotels-amp-resorts-ltd-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5784-mum-2019-14-priya-happykumar-surya-mumbai-acit-29-2-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.468Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1967-mum-2019-14-acit-24-1-mumbai-m-s-do-it-computers-jv-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5932-mum-2019-14-marol-baitulmal-welfarre-centre-mumbai-cit-e-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3794-mum-2017-14-vega-jewellery-mumbai-ito-19-3-5-mumbai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/syed-ahmar-ali-hashmi-union-public-service-commission-and-government-of-nct-of-delhi-5231-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/centum-finance-limited-national-faceless-assessment-centre-delhi-and-anr-6977-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/javin-construction-private-limited-national-faceless-assessment-centre-ors-7896-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-728-del-2018-14-dcit-circle-22-1-new-delhi-samtel-color-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-alld-2019-14-sri-late-surya-prakash-kesarwani-through-l-h-smt-anju-kesarwani-allahabad-jt-cit-range-1-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-153-alld-2019-14-sri-praveen-kumar-kesarwani-allahabad-jt-cit-range-1-allahabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-02-alld-2017-24-shri-rakesh-pandey-mirzapur-ito-range-3-2-mirzapur</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-190-alld-2018-14-shri-mahaveer-charitable-trust-allahabad-commissioner-of-income-tax-exemptions-lucknow</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4058-del-2018-14-geeta-mathur-new-delhi-prcit-11-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3271-del-2016-14-m-s-sara-textiles-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-12-23T08:22:15.542Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1876-del-2018-14-ht-media-ltd-new-delhi-addlcit-range-4-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3644-del-2018-14-ifci-ltd-new-delhi-dcit-circle-12-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-41-rjt-2020-14-smt-gitaben-laxmanbhai-garasondhiya-rajkot-the-ito-ward-2-1-2-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-122-rjt-2019-14-jay-ganesh-auto-centre-rajkot-the-dcit-circle-3-1-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2072-ahd-2018-14-ito-ward-7-2-5-ahmedabad-shri-udaykumar-d-bhatt-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2148-ahd-2018-14-samasta-dasha-sorathiya-vanik-vikas-trust-ahmedabad-the-cit-exemptions-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-381-ahd-2019-14-the-dcit-gandhinagar-circle-gandhinagar-m-s-gujarat-state-petronet-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1330-ahd-2019-14-ito-ward-2-2-2-ahmedabad-jasmin-jayendrabhai-thakkar-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-185-ahd-2019-23-jasmin-jayendrabhai-thakkar-ahmedabad-ito-ward-2-2-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-31-rjt-2017-16-shri-nileshkumar-d-patel-rajkot-gujarat-the-assisant-commissioner-of-income-tax-central-circle-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-219-rjt-2016-14-m-s-avadh-nipl-jv-rajkot-gujarat-the-pr-commr-of-income-tax-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-897-ahd-2018-14-nishan-multitrade-pvt-ltd-ahmedabad-the-dcit-circle-3-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2302-ahd-2016-14-the-ito-ward-2-1-1-ahmedabad-m-s-gujarat-storages-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-8-ahd-2021-24-the-dcit-circle-4-1-1-ahmedabad-urmin-marketing-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/co-145-ahd-2019-23-institute-for-plasma-research-society-gandhinagar-the-acit-exemptions-circle-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4-ahd-2019-14-the-acit-exemptions-circle-1-ahmedabad-institute-for-plasma-research-society-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-705-ahd-2019-14-sonal-alpeshkumar-barot-ahmedabad-the-ito-ward-4-2-5-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/saawariya-impex-private-limited-national-e-assessment-center-delhi-5196-2021</loc>
               <lastmod>2025-12-25T09:45:18.690Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/smt-shahida-w-o-late-mushtaq-rehaman-and-master-mashooq-rehaman-s-o-late-mushtaq-rehaman-and-master-marzooq-rehaman-s-o-late-mushtaq-rehaman-and-master-abdul-masqsood-s-o-late-mushtaq-rehaman-the-new-india-assurance-co-ltd-dharmapuri-branch-and-sri-v-periya-swamy-8571-2017</loc>
               <lastmod>2025-12-25T09:55:24.532Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5084-del-2011-14-m-s-clan-morgan-holding-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.085Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4217-del-2019-14-anil-kumar-seth-kaithal-dcit-central-circle-karnal</loc>
               <lastmod>2025-12-25T08:18:31.085Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-10-ddn-2020-14-panjab-national-bank-dehradun-the-assistant-commissioner-of-income-tax-tds-dehradun</loc>
               <lastmod>2025-12-25T08:18:31.085Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2968-del-2016-14-haier-appliances-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-857-del-2017-14-m-s-amr-infrastructure-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.085Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1312-del-2020-14-vedvan-consultants-private-limited-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-07-10T11:51:01.748Z</lastmod>
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