<?xml version="1.0" encoding="UTF-8"?>
   <urlset xmlns="https://www.sitemaps.org/schemas/sitemap/0.9">
     
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-lkw-2019-14-deputy-commissioner-of-income-tax-range-5-lucknow-m-s-mohan-shyam-kalyan-das-lucknow</loc>
               <lastmod>2025-04-11T04:56:06.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-540-lkw-2017-14-m-s-tread-stone-ltd-kanpur-asstt-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-11T04:56:06.242Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-542-lkw-2017-14-m-s-tread-stone-ltd-kanpur-joint-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-11T04:56:06.347Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-chandi-2021-14-peridot-knitwears-private-limited-ludhiana-ito-ward-7-5-ludhiana</loc>
               <lastmod>2025-04-11T18:07:06.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-chandi-2021-14-sandeep-puri-patiala-ito-ward-4-patiala</loc>
               <lastmod>2025-04-11T18:07:06.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-chandi-2021-14-m-s-over-and-above-software-and-infrastructure-solution-oasis-mohali-ito-ward-6-1-mohali</loc>
               <lastmod>2025-04-11T18:07:06.775Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-348-chandi-2021-14-smt-manju-jindal-ludhiana-jcit-ludhiana</loc>
               <lastmod>2025-04-11T18:07:07.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-349-chandi-2021-14-smt-manju-jindal-ludhiana-jcit-ludhiana</loc>
               <lastmod>2025-04-11T18:07:07.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-jpr-2019-14-shri-gaurav-hans-alwar-income-tax-officer-ward-bhiwadi-alwar</loc>
               <lastmod>2025-04-11T16:21:00.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-42-jpr-2018-23-shri-bhagchand-jain-ajmer-income-tax-officer-ward-1-2-ajmer</loc>
               <lastmod>2025-04-11T16:21:01.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-pun-2021-14-ajay-engineering-amp-agri-equipment-company-aurangabad-pr-commissioner-of-income-tax-nashik</loc>
               <lastmod>2025-04-10T14:42:01.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1545-pun-2018-14-shriram-dudh-vyvasayaik-sahakari-sanstha-ltd-solapur-income-tax-officer-ward-1-pandharpur</loc>
               <lastmod>2025-04-11T01:42:01.053Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1546-pun-2018-14-shriram-sahakari-dudh-utpadak-sanstha-ltd-solapur-income-tax-officer-ward-1-pandharpur</loc>
               <lastmod>2025-04-11T01:42:01.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-412-pun-2020-14-nitin-prabhakr-bhagwat-pune-pr-commissioner-of-income-tax-5-pune</loc>
               <lastmod>2025-04-11T01:56:01.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1723-pun-2018-14-deputy-commissioner-of-income-tax-pnvel-circle-panvel-m-s-johnson-matthey-chemicals-india-pvt-ltd-raigad</loc>
               <lastmod>2025-04-11T01:56:01.616Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-pun-2020-14-dharamraj-baba-borade-sangole-pr-commissioner-of-income-tax-6-pune</loc>
               <lastmod>2025-04-11T01:56:01.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1617-pun-2018-14-nanded-district-central-co-op-bank-ltd-nanded-director-of-income-tax-intelligence-and-criminal-investigation-pune</loc>
               <lastmod>2025-04-11T01:56:01.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1667-pun-2018-14-assistant-commissioner-of-income-tax-circle-1-kolhapur-bhogawati-sahakari-sakhar-karkhana-ltd-kolhapur</loc>
               <lastmod>2025-04-11T01:56:01.147Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-pun-2018-14-shantilal-motilal-shah-pune-income-tax-officer-ward-8-4-pune</loc>
               <lastmod>2025-04-11T01:56:01.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-889-mum-2020-14-ito-22-1-6-mumbai-arcil-asset-reconstruction-fund-ii-trust-mumbai</loc>
               <lastmod>2025-04-09T19:35:00.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.243Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-circle-1-2-bhubaneswr-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-37-ctk-2013-16-dcit-bhubaneswar-m-s-serajuddin-and-company-kolkata</loc>
               <lastmod>2025-04-09T23:07:03.038Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-38-ctk-2013-16-dcit-bhubaneswar-m-s-serajuddin-and-company-kolkata</loc>
               <lastmod>2025-04-09T23:07:03.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1223-ahd-2019-14-parulben-jayendra-patel-ahmedabad-the-ito-ward-1-3-4-ahmedabad</loc>
               <lastmod>2025-04-09T17:21:04.972Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-chandi-2021-14-abhinav-impex-ludhiana-ito-ludhiana</loc>
               <lastmod>2025-04-11T17:56:08.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-nag-2018-14-shri-rajesh-harilal-dass-nagpur-the-assistant-commissioner-of-income-tax-central-circle-1-1-nagpur</loc>
               <lastmod>2025-04-09T17:42:05.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-nag-2018-14-shri-rajesh-hiralal-dass-nagpur-the-asstt-commissioner-of-income-tax-central-circle-1-1-nagpur</loc>
               <lastmod>2025-04-09T17:42:06.001Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-3-pune-m-s-sukhwani-chawla-erectors-pune</loc>
               <lastmod>2025-04-10T02:07:00.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-3-pune-m-s-sukhwani-chawla-erectors-pune</loc>
               <lastmod>2025-04-10T02:07:00.534Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7056-mum-2019-14-dy-cit-6-2-1-mumbai-m-s-credtalpha-alternative-investment-advisors-pvt-ltd-mumbai</loc>
               <lastmod>2022-10-01T15:30:06.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-kol-2020-14-kna-share-brokers-ltd-kolakta-pcit-2-kolkata</loc>
               <lastmod>2022-10-01T13:08:55.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-jab-2021-14-haylide-chemicals-private-limited-jabalpur-dy-commissioner-of-income-tax-cpc-jabalpur</loc>
               <lastmod>2025-04-11T11:28:07.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-jab-2021-14-krishnika-asawa-jabalpur-income-tax-officer-ward-2-3-jabalpur</loc>
               <lastmod>2025-04-11T11:28:06.358Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-391-del-2019-14-national-institute-of-solar-energy-gurgaon-dcit-tds-gurgaon</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1227-del-2021-14-brahma-chandra-yadav-ghaziabad-jurisdictional-assessing-officer-ward-2-1-2-ghaziabad</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1161-del-2021-14-vrt-exports-pvt-ltd-delhi-asst-director-of-income-tax-cpc-cpc-bangaluru</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-343-chandi-2021-14-m-s-reeford-ventures-pvt-ltd-zirakpur-dcit-acit-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-chandi-2021-14-m-s-pagro-frozen-foods-private-limited-mohali-dcit-cpc-ito-ward-2-3-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-150-chandi-2021-14-m-s-pardeep-ispat-p-ltd-sirsa-pr-cit-rohtak</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-chandi-2021-14-priya-goyal-sirsa-pr-cit-rohtak</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-chandi-2020-14-shri-shiv-shambhu-sharma-sirsa-income-tax-officer-ward-2-sirsa</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1363-jpr-2019-14-dcit-central-circle-1-jaipur-shri-ram-gopal-sarraf-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5544-del-2017-14-ramesh-mehra-delhi-ito-ward-47-4-new-delhi</loc>
               <lastmod>2025-04-11T14:42:07.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-ind-2021-23-m-s-suyash-exim-p-ltd-indore-the-acit-4-1-indore</loc>
               <lastmod>2025-04-11T15:07:04.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-del-2018-14-chander-kanta-maheshwari-l-h-of-late-shri-ashok-kumar-maheshwari-delhi-ito-ward-35-2-new-delhi</loc>
               <lastmod>2025-04-10T04:07:08.668Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-195-ahd-2019-14-dcit-central-circle-2-vadodara-neotech-education-foundation-vadodara</loc>
               <lastmod>2025-04-11T20:35:02.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-ahd-2019-14-shri-pravinchandra-r-patel-vadodara-dcit-central-circle-2-vadodara</loc>
               <lastmod>2025-04-11T20:35:03.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-321-hyd-2018-14-mohammad-shakeel-quadri-hyderabad-income-tax-officer-ward-4-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:03.091Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-hyd-2021-14-jai-balajee-security-services-private-limited-tirupathi-assistant-commissioner-of-income-tax-circle-1-1-tirupati</loc>
               <lastmod>2025-04-10T23:56:04.264Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-hyd-2019-14-income-tax-officer-ward-2-1-hyderabad-ksk-wind-energy-halagali-benchi-private-limied-hyderabad</loc>
               <lastmod>2025-04-10T23:42:07.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-hyd-2019-14-income-tax-officer-ward-2-1-hyderabad-ksk-wind-power-sankonahatti-athni-private-limied-hyderabad</loc>
               <lastmod>2025-04-10T23:42:07.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-341-hyd-2021-14-rekulapally-sadanandam-huf-warangal-income-tax-officers-ward-4-warangal</loc>
               <lastmod>2025-04-10T23:42:07.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-hyd-2019-14-shaik-abbas-secunderabad-jt-commissioner-of-income-tax-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.151Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-91-hyd-2021-24-subhash-kumar-kedia-hyderabad-asst-commissioner-of-income-tax-central-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-10T23:49:08.299Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-hyd-2019-14-venkata-malleswara-rao-secunderabad-income-tax-officer-ward-15-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:00.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1469-hyd-2017-14-hyderabad-galvanising-private-limited-hyderabad-asst-commissioner-of-income-tax-circle-2-2-hyderabad</loc>
               <lastmod>2025-04-10T23:56:00.855Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-hyd-2021-14-nagarjuna-reddy-sallepalli-hyderabad-cit-a-hyderabad-hyderabad</loc>
               <lastmod>2025-04-10T23:49:01.921Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-hyd-2021-14-majety-madhavi-vijayawada-assisstant-commissioner-of-income-tax-circle-1-3-hyderabad</loc>
               <lastmod>2025-04-10T15:49:01.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-hyd-2021-14-surendranath-majety-hyderabad-assisstant-commissioner-of-income-tax-circle-1-3-hyderabad</loc>
               <lastmod>2025-04-10T15:49:01.742Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-hyd-2020-14-ocimum-bio-solutions-india-limited-hyderabad-income-tax-officer-ward-16-1-hyderabad</loc>
               <lastmod>2025-04-11T13:42:03.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2126-hyd-2017-14-vankayalapati-kirmaye-hyderabad-income-tax-officer-ward-15-1-hyderabad</loc>
               <lastmod>2025-04-11T13:42:04.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6504-mum-2019-14-shri-kirit-j-kadecha-mumbai-ito-32-2-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-chandi-2016-14-dsm-sinochem-pharmaceuticals-india-private-limited-nawanshahr-dcit-chandigarh</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1592-chandi-2018-14-m-s-dsm-sinochem-pharmaceuticals-india-pvt-ltd-toansa-dcit-c-1-1-chandigarh</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6433-mum-2017-14-i-t-o-3-2-4-mumbai-parth-tradelinks-pvt-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2695-mum-2019-14-dcit-4-1-1-mumbai-icici-securities-primary-dealership-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-mum-2021-14-cipla-ltd-mumbai-asstt-cit-cc-1-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-mum-2019-14-ito-ward-1-2-thane-shri-mohammed-sajid-haroon-shaikh-thane</loc>
               <lastmod>2025-06-12T15:55:26.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-chny-2019-14-saalim-shoes-pvt-ltd-chennai-dcit-corporate-circle-6-1-chennai</loc>
               <lastmod>2025-04-11T17:49:00.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-431-ind-2017-14-the-dcit-2-1-indore-m-s-diaspark-infotech-pvt-ltd-indore</loc>
               <lastmod>2025-04-09T18:21:01.419Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-338-ind-2020-14-confederation-of-madhya-pramt-for-industry-service-and-trade-bhopal-bhopal-the-cit-exemption-bhopal</loc>
               <lastmod>2025-04-09T18:21:01.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-ahd-2020-14-lmcp-alumni-association-amp-research-society-ahmedabad-the-dcit-cpc-banglore</loc>
               <lastmod>2025-04-09T18:07:01.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-lkw-2020-14-income-tax-officer-1-3-kanpur-smt-renu-agarwal-kanpur</loc>
               <lastmod>2025-04-10T12:49:03.938Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1596-chandi-2019-14-shree-radha-krishan-gopal-mandir-trust-mandwara-chandigarh-cit-e-chandigarh</loc>
               <lastmod>2025-04-10T00:56:00.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-lkw-2020-14-joint-commissioner-of-income-tax-osd-circle-3-kanpur-shri-rahul-jain-kanpur</loc>
               <lastmod>2025-04-10T20:21:07.413Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-lkw-2020-14-income-tax-officer-3-1-kanpur-smt-babita-jain-kanpur</loc>
               <lastmod>2025-04-10T20:21:07.440Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-vns-2020-14-raj-kumar-maddhesia-deoria-ito-ward-3-5-deoria</loc>
               <lastmod>2025-04-10T17:35:06.573Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-jodh-2021-14-akbar-mohammad-nagaur-ito-ward-3-3-jodhpur</loc>
               <lastmod>2025-04-10T13:00:05.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-112-pun-2021-24-income-tax-officer-ward-2-3-jalgaon-m-s-s-p-chemicals-jalgaon</loc>
               <lastmod>2025-04-10T18:14:08.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-110-pun-2021-24-income-tax-officer-ward-1-3-nashik-vijay-gangadhar-kharote-nashik</loc>
               <lastmod>2025-04-10T18:14:09.106Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-141-bang-2021-24-autodesk-asia-pte-ltd-bangalore-assistant-director-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2022-10-11T10:06:40.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-mum-2021-24-trent-ltd-mumbai-acit-osd-2-3-mumbai</loc>
               <lastmod>2022-10-04T14:20:31.977Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-269-mum-2021-24-ecl-finance-ltd-mumbai-a-c-i-t-3-1-2-mumbai</loc>
               <lastmod>2022-10-04T20:19:26.610Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-ind-2021-24-shri-dipak-kalani-indore-the-dcit-central-1-indore</loc>
               <lastmod>2022-10-05T04:00:07.734Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-253-mum-2021-24-m-s-hindustan-petroleum-corporation-ltd-mumbai-dcit-1-1-2-mumbai</loc>
               <lastmod>2022-10-12T11:30:08.643Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-92-hyd-2021-24-bikash-kumar-kedia-hyderabad-asst-commissioner-of-income-tax-central-circle-3-1-hyderabad</loc>
               <lastmod>2022-10-12T03:11:35.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-bang-2021-14-mohd-mansoor-ali-gulbarga-income-tax-officer-ward-1-amp-tps-gulbarga</loc>
               <lastmod>2022-10-01T17:29:39.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-223-del-2021-14-kaksh-impex-private-limited-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2022-10-01T15:00:09.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-del-2021-14-kaksh-impex-private-limited-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2022-10-01T15:00:09.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-mum-2020-14-acit-26-2-mumbai-shri-kishore-m-dhingra-mumbai</loc>
               <lastmod>2022-10-01T16:00:08.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1863-mum-2020-14-sterling-biotech-ltd-mumbai-acit-central-circle-2-4-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1865-mum-2020-14-sterling-biotech-ltd-mumbai-acit-central-cir-2-4-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-mum-2021-14-humuza-consultants-mumbai-the-pr-cit-19-mumbai</loc>
               <lastmod>2022-10-01T13:30:08.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-914-ind-2019-14-sheetal-jain-indore-ito-1-3-indore-indore</loc>
               <lastmod>2022-10-01T16:30:09.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-178-mum-2012-14-acit-10-1-mumbai-fiat-india-p-ltd-now-known-as-new-holland-flat-india-p-ltd-mumbai</loc>
               <lastmod>2022-10-01T17:30:11.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-pun-2016-14-deputy-commissioner-of-income-tax-clarion-technologies-pvt-ltd-pune</loc>
               <lastmod>2025-04-10T04:56:00.987Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-pun-2018-14-assistant-commissioner-of-income-tax-ahmednagar-circle-ahmednagar-abhijit-purushottam-pathak-ahmednagar</loc>
               <lastmod>2025-04-10T04:56:02.193Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1649-pun-2018-14-m-s-anant-technocrats-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T04:56:02.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-mum-2020-14-m-s-eskay-knits-india-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-11T09:07:01.673Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-del-2017-14-xavient-information-systems-i-pvt-ltd-noida-dcit-new-delhi</loc>
               <lastmod>2025-04-09T18:14:07.730Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-mum-2021-14-dy-cit-circle-3-thane-m-s-sahyadri-constructions-thane</loc>
               <lastmod>2025-04-11T07:21:17.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7256-del-2017-14-pati-bel-jv-new-delhi-acit-circle-62-1-new-delhi</loc>
               <lastmod>2025-04-10T23:35:03.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-hyd-2015-14-paladugu-prabhakar-hyderabad-dcit-central-circle-2-2-hyderabad</loc>
               <lastmod>2025-04-11T00:00:00.622Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-hyd-2020-14-anand-gudala-hyderabad-asst-commissioner-of-income-tax-circle-15-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-hyd-2020-14-income-tax-officer-ward-15-1-hyderabad-satya-sai-srinivas-potluri-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.924Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-266-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-hyd-2021-14-mech-engineers-and-erectors-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-chny-2021-14-vinayaka-medical-care-centre-pvt-ltd-salem-acit-circle-1-salem</loc>
               <lastmod>2025-04-11T18:28:00.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-ahd-2019-14-bharatbhai-parsottambhai-patel-mehsana-ito-ward-5-kadi</loc>
               <lastmod>2025-04-11T12:07:03.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-63-ind-2016-16-the-acit-central-2-indore-m-s-keshav-industries-pvt-ltd-indore</loc>
               <lastmod>2025-04-09T16:56:12.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-ind-2021-23-m-s-goyal-developers-indore-the-acit-central-1-indore-indore</loc>
               <lastmod>2025-04-11T17:21:06.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-83-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-2-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-85-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-2-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-88-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.555Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-60-ind-2021-16-acit-central-1-indore-mount-everest-breweries-ltd-indore</loc>
               <lastmod>2025-04-11T17:21:06.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-51-ind-2021-23-shri-manish-kedia-indore-the-acit-central-1-indore</loc>
               <lastmod>2025-04-11T13:21:04.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-ind-2020-14-shri-digamber-jain-chulgiri-bhopal-cit-exemption-bhopal</loc>
               <lastmod>2025-04-11T17:21:08.647Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-289-ind-2020-14-shri-digamber-jain-bhopal-cit-exemption-bhopal</loc>
               <lastmod>2025-04-11T17:21:08.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-ind-2020-14-the-acit-4-1-indore-m-s-suyash-exim-p-ltd-indore</loc>
               <lastmod>2025-04-11T15:07:04.973Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-404-ctk-2018-14-acit-rourkela-circle-rourkela-pawanjay-sponge-iron-ltd-rourkela</loc>
               <lastmod>2025-04-09T23:07:08.009Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-820-ind-2019-14-dilip-buildcon-ltd-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-10T07:21:08.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-ind-2018-14-deputy-commissioner-of-income-tax-central-1-bhopal-dilip-buildcon-limited-bhopal</loc>
               <lastmod>2025-04-10T07:21:08.820Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-ind-2020-14-thed-cit-central-1-bhopal-m-s-dilip-buildcon-ltd-bhopal</loc>
               <lastmod>2025-04-10T07:21:09.581Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-ind-2020-14-m-s-birla-corporation-ltd-unit-satna-cement-works-satna-ito-it-amp-tp-bhopal</loc>
               <lastmod>2025-04-11T17:21:09.012Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ind-2020-14-m-s-birla-corporation-ltd-unit-satna-cement-works-satna-ito-it-amp-tp-bhopal</loc>
               <lastmod>2025-04-11T17:21:09.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-67-ind-2016-16-the-acit-central-2-indore-m-s-ambika-refinery-indore</loc>
               <lastmod>2025-04-09T16:56:13.286Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3144-mum-2019-14-anil-maruti-rakshe-mumbai-ito-21-1-1-mumbai</loc>
               <lastmod>2025-04-11T11:28:03.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-613-mum-2019-14-j-k-denim-fab-private-limited-mumbai-ito-10-2-1-mumbai</loc>
               <lastmod>2025-04-11T11:35:02.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4270-mum-2019-14-zishaan-fashion-pvt-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-11T07:28:10.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1592-ahd-2018-14-mrs-jiviben-taljibhai-rabari-harij-ito-ward-3-patan</loc>
               <lastmod>2025-04-11T03:42:03.424Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-hyd-2021-14-joint-commssioner-of-income-tax-international-taxation-range-hyderabad-m-w-singapore-pte-limited-hyderabad</loc>
               <lastmod>2025-04-11T11:21:05.244Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-kol-2021-14-hina-devi-singh-kolkata-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-11T00:21:09.170Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-kol-2021-14-harikrishna-khandelwal-kolkata-ito-ward-33-3-cpc-bangaluru</loc>
               <lastmod>2025-04-11T00:21:09.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-kol-2021-14-creative-info-link-p-ltd-kolkata-ito-ward-10-2-kolkata</loc>
               <lastmod>2025-04-11T00:21:09.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-kol-2021-14-creative-info-link-p-ltd-kolkata-ito-ward-10-2-kolkata</loc>
               <lastmod>2025-04-11T00:21:09.482Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-del-2018-14-acit-circle-2-dehradun-rajesh-ballabh-dehradun</loc>
               <lastmod>2025-04-10T23:07:06.323Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-ind-2019-14-shri-rakesh-porwal-indore-i-t-o-2-2-indore</loc>
               <lastmod>2025-04-11T19:00:10.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5063-mum-2019-14-dcit-central-circle-1-2-mumbai-m-s-lakepoint-builders-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-10T04:00:09.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3829-del-2018-14-pawa-infrastructure-pvt-ltd-new-delhi-pr-cit-7-new-delhi</loc>
               <lastmod>2025-04-09T21:07:06.905Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2081-del-2017-14-dcit-new-delhi-m-s-wits-agrifoods-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-09T21:00:06.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7816-del-2017-14-smc-global-securities-ltd-new-delhi-jcit-special-range-8-new-delih</loc>
               <lastmod>2025-04-09T21:00:06.328Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-836-del-2017-14-sh-sunil-jindal-new-delhi-dcit-faridabad</loc>
               <lastmod>2025-04-10T10:42:07.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-pun-2019-14-sanjay-javerilal-chandaliya-aurangabad-income-tax-officer-ward-1-3-aurangabad</loc>
               <lastmod>2025-04-11T01:49:09.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8088-del-2019-14-pooja-bhatia-delhi-ito-ward-41-1-new-delhi</loc>
               <lastmod>2025-04-10T14:00:01.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-609-hyd-2020-14-madhucon-projects-limited-hyderabad-asst-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1048-hyd-2015-14-tiffins-barytes-asbestos-and-paints-ltd-chennai-chennai-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T10:07:08.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-412-ahd-2019-16-the-acit-central-circle-2-1-ahmedabad-m-s-dineshchandra-r-agrawal-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-10T00:35:10.766Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-lkw-2019-14-m-s-sahara-city-homes-kanpur-assistant-commissioner-of-income-tax-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:13.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-lkw-2019-14-m-s-sahara-city-homes-ambala-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:15.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1955-pun-2017-14-sanket-food-products-private-ltd-aurangabad-income-tax-officer-ward-1-3-jalna</loc>
               <lastmod>2025-04-10T09:07:06.367Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1495-del-2019-14-batra-enterprises-new-delhi-acit-circle-51-1-new-delhi</loc>
               <lastmod>2025-04-10T16:00:19.895Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-hyd-2020-14-dy-commissioner-of-income-tax-circle-2-2-hyderabad-gayatri-projects-limited-hyderabad</loc>
               <lastmod>2025-04-10T13:21:06.553Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5372-del-2019-14-azad-singh-delhi-ito-ward-42-1-delhi</loc>
               <lastmod>2025-04-10T13:56:06.033Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6256-del-2017-14-delfab-global-pvt-ltd-gurgaon-ito-ward-1-4-gurgaon</loc>
               <lastmod>2025-04-10T13:56:07.268Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-hyd-2021-14-andhra-pragathi-farmers-service-co-op-soceity-yerraguntla-ito-ward-2-nandyal</loc>
               <lastmod>2025-04-10T11:49:01.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-248-hyd-2021-14-andhra-pragathi-farmers-service-co-op-soceity-pedda-harivanam-ito-ward-1-adoni</loc>
               <lastmod>2025-04-10T11:49:02.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-792-chandi-2019-14-deepak-garg-panchkula-dcit-circle-panchkula</loc>
               <lastmod>2025-04-11T18:07:02.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-chny-2019-14-dr-k-s-kavitha-villipuram-dcit-villipuam-circle-villupuram</loc>
               <lastmod>2025-04-11T17:42:04.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-chny-2017-14-robust-hotels-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-11T17:42:00.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2075-chny-2018-14-parameshwara-mangalam-steels-private-limited-chennai-dcit-circle-1-trichy</loc>
               <lastmod>2025-04-11T17:42:00.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1427-chny-2018-14-orient-builders-chennai-acit-non-corp-circle-9-1-chennai</loc>
               <lastmod>2025-04-11T17:42:00.951Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7990-del-2018-14-dcit-e-curcle-2-1-new-delhi-patanjali-yogpeeth-nyas-new-delhi</loc>
               <lastmod>2025-04-10T12:35:05.007Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2509-del-2016-14-m-s-mili-marketing-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-664-bang-2021-14-sri-p-anand-vardhan-reddy-bengaluru-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6583-mum-2019-14-ito-33-2-5-mumbai-parul-raichura-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1847-mum-2020-14-m-s-sanjay-chemicals-mumbai-old-ito-30-3-2-new-ito-30-1-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7839-mum-2019-14-m-s-patanwala-trading-agency-mumbai-ito-ward-18-2-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-mum-2020-14-bharat-bagri-huf-mumbai-ito-17-1-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-mum-2020-14-shri-satyam-jayantilal-gangar-mumbai-ito-26-3-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-604-mum-2021-14-vijaya-chandrapal-iyer-mumbai-dy-cit-cc-6-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1534-mum-2019-14-ibrahim-moosa-peringady-mumbai-ito-21-1-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-mum-2021-14-landmark-education-india-mumb-ai-ito-exemption-1-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4168-mum-2019-14-shri-seshatalpa-sai-boddupalli-mumbai-ito-23-3-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1931-mum-2020-14-maxval-technologies-p-ltd-navi-mumbai-asstt-cit-panvel-circle-panvel</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3689-mum-2019-14-kiran-jayesh-jain-mumbai-ito-ward-29-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-mum-2021-14-mr-amit-mafatlal-shah-mumbai-pr-cit-19-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-jpr-2021-14-auriga-it-consulting-private-limited-jaipur-cit-delhi</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-jpr-2021-14-shakun-ayurved-pvt-ltd-shakun-ayurved-pvt-ltd-jaipur-dcit-cpc-bangalore</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-jpr-2022-14-hiteshi-enterprises-private-limited-ajmer-asst-director-cpc-banglore</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-jpr-2021-14-bal-swaroop-agarwal-jaipur-income-tax-officer-ito-ward-4-2-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-hyd-2021-24-assistant-commissioner-of-income-tax-circle-16-3-hyderabad-m-s-pragati-green-meadows-and-resorts-private-limited-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-bang-2016-14-textron-india-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-bang-2020-14-m-s-fashionara-enterprises-private-limited-under-liquidation-through-official-liquidator-sri-prabhjit-singh-soni-new-delhi-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-bang-2009-14-dcit-gulbarga-m-s-jupiterbioscience-ltd-bidar</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-bang-2021-14-k-r-mahesha-maddur-principal-commissioner-of-income-tax-bangalore-3-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1922-bang-2018-14-hp-india-sales-private-limited-bangalore-joint-commissioner-of-income-tax-large-tax-payers-unit-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1850-bang-2017-14-comfund-consulting-ltd-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-hyd-2018-14-rama-devi-singareddy-hyderabad-income-tax-officer-ward-6-3-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-hyd-2019-14-dy-commissioner-of-income-tax-circle-1-2-hyderabad-caspian-impact-investments-private-limited-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-hyd-2020-14-prapurna-trading-private-limited-hyderabad-income-tax-officer-ward-16-2-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-hyd-2018-14-dy-commissioner-of-income-tax-circle-3-1-hyderabad-rki-builders-private-limited-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1120-chny-2014-14-acit-chennai-mps-technolgoies-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-chny-2014-14-mps-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-chny-2019-14-susheela-devi-chennai-ito-ncw-10-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-113-chny-2019-14-lalith-kumar-kankariya-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3014-chny-2019-14-sunita-devi-ostwal-chennai-acit-ncc-6-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-bang-2018-14-sri-rajib-chowdhury-ben-commissioner-of-income-tax-appeal-7-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-bang-2021-14-tanglin-developments-limited-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-bang-2021-14-tanglin-developments-limited-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-bang-2021-14-thoughtspot-india-private-limited-bengluru-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-657-bang-2021-14-jayarama-reddy-bangalore-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1042-bang-2018-14-income-tax-officer-ward-1-1-2-bangalore-m-s-apl-worlwide-express-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2875-bang-2018-14-shahshib-minority-welfare-and-educational-society-bangalore-income-tax-officer-ward-3-e-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-671-bang-2020-14-gensuite-software-systems-amp-services-private-limited-bangalore-commissioner-of-income-tax-appeals-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-bang-2018-14-m-s-ids-next-business-solutions-private-limited-bangalore-deputy-commissioner-pf-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-srt-2019-14-ramesh-gulumal-diyalani-bharuch-ito-ward-1-5-bharuch</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-11-srt-2021-23-m-s-mangaldeep-valsad-assistant-commissioner-of-income-tax-valsad-circle-valsad</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-srt-2022-14-mukesh-gandalal-thadeshwar-valsad-ito-ward-5-valsad</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-100-bang-2017-23-smt-vishalakshidevi-bangalore-wealth-tax-officer-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-101-bang-2017-23-smt-vishalakshidevi-bangalore-wealth-tax-officer-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-46-bang-2019-14-sri-satish-c-kandkur-yadgir-assistant-commissioner-of-income-tax-circle-1-gulbarga</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-bang-2019-14-sri-satish-c-kandkur-yadgir-assistant-commissioner-of-income-tax-circle-1-kalaburagi</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-bang-2020-14-m-s-namdhari-seeds-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-bang-2020-14-m-s-namdhari-seeds-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-bang-2020-14-namdhari-seeds-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-591-bang-2020-14-namdhari-seeds-bengaluru-the-income-tax-officer-ward-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-bang-2021-14-cenduit-india-services-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-bang-2021-14-sri-sathya-sai-central-trust-bangalore-assistant-commissioner-of-income-tax-exemption-circle-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5772-mum-2018-14-shashee-dairy-thane-ito-ward-3-3-thane</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-mum-2019-14-shri-harakchand-k-shah-mumbai-ito-30-1-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2133-mum-2019-14-spenta-enterprises-mumbai-acit-17-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5763-mum-2019-14-amit-h-patel-huf-mumbai-dcit-cc-3-4-mumbai-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2937-pun-2017-14-abhijit-pramod-sardesai-ratnagiri-assistant-commissioner-of-income-tax-ratnagiri-circle-ratnagiri</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-pun-2018-14-sanjay-manohar-sagvekar-pune-income-tax-officer-ward-8-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-pun-2017-14-pune-mumbai-reality-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2856-pun-2016-14-vikrant-happy-homes-pvt-ltd-nashik-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1921-pun-2018-14-vitality-aquaculture-pvt-ltd-pune-income-tax-officer-ward-13-5-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1948-pun-2018-14-laxman-n-jakka-solapur-income-tax-officer-ward-2-3-solapur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-pun-2019-14-solutioneyes-consultancy-services-and-construction-pvt-ltd-pune-income-tax-officer-ward-6-5-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-pun-2018-14-rajendra-sitaram-goel-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-pun-2018-14-mr-subhash-goel-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-pun-2018-14-assistant-commissioner-of-income-tax-circle-6-pune-jitendra-k-gupta-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1343-pun-2018-14-samir-nagindas-shah-mumbai-deputy-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-mum-2020-14-d-c-securities-pvt-ltd-mumbai-ito-15-1-4-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4901-mum-2012-14-s-g-asia-holding-i-p-ltd-mumbai-asst-cit-cir-4-2-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-17-pun-2021-24-kirloskar-oil-engines-ltd-pune-joint-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-167-mum-2021-24-m-s-mahalaxmi-consultancy-mumbai-ito-25-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-mum-2019-14-dcit-4-1-1-mumbai-icici-securities-dealership-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7835-mum-2019-14-pinky-laxmanraj-mutha-mumbai-ito-15-1-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-mum-2021-14-dy-cit-cc-8-1-mumbai-raymond-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-mum-2020-14-tolani-shipping-co-p-ltd-mumbai-acit-cc-17-amp-18-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3410-mum-2019-14-wheelabrator-alloy-castings-ltd-mumbai-pr-cit-central-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4145-mum-2019-14-dcit-9-3-2-mumbai-future-corporate-resources-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-755-mum-2021-14-j-m-baxi-amp-co-mumbai-the-dy-cit-cc-6-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7261-mum-2014-14-the-supreme-industries-ltd-mumbai-asst-cit-ltu-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7819-mum-2019-14-schema-enterprises-pvt-ltd-mumbai-dcit-cc-2-1-mumbai</loc>
               <lastmod>2025-04-09T18:35:13.546Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-mum-2021-14-vijay-dwellers-p-ltd-mumbai-pr-cit-8-mumbai</loc>
               <lastmod>2025-04-10T16:07:07.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-mum-2019-14-acit-circle-16-1-mumbai-bbc-worldwide-media-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-810-mum-2020-14-siddhanath-chemicals-india-pvt-ltd-mumbai-ito-15-3-3-mumbai</loc>
               <lastmod>2025-04-09T17:00:05.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-mum-2021-14-m-s-buro-happold-ltd-mumbai-dy-cit-international-taxation-1-3-2-mumbai</loc>
               <lastmod>2025-04-10T00:21:01.829Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-245-mum-2021-24-ito-8-2-4-mumbai-m-s-sun-colorants-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:42:05.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-272-mum-2021-24-saif-ali-mansoor-ali-khan-pataudi-mumbai-acit-16-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-235-ind-2017-16-m-s-agarwal-construction-company-bhopal-dypti-commissioner-of-income-tax-central-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-236-ind-2017-16-m-s-agarwal-construction-company-bhopal-dypti-commissioner-of-income-tax-central-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-274-ind-2019-16-dcit-central-1-bhopal-kareli-sugar-mill-p-ltd-narsinghpur</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-ind-2017-14-assistant-commissioner-of-income-tax-central-ii-bhopal-bhopal-m-s-agrawal-construction-co-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-18-ind-2021-14-acit-4-1-indore-m-s-yash-technologies-p-ltd-indore</loc>
               <lastmod>2025-08-20T11:11:10.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-ind-2019-14-ms-sangeeta-chopra-ujjain-the-pr-cit-ujjain-ujjain</loc>
               <lastmod>2025-08-20T11:11:10.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-901-chandi-2019-14-m-s-retail-quotient-research-pvt-ltd-chandigarh-acit-c-5-1-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-454-ahd-2019-14-taramandal-charitable-trust-vadodara-acit-cpc-banglore</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ahd-2019-14-shri-atul-chandrakant-shah-vadodara-dcit-circle-2-1-2-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1126-ahd-2019-14-l-r-shri-himanshu-k-vithalani-of-late-shri-kishorechandra-v-vithlani-vadodara-the-income-tax-officer-ward-6-3-baroda</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1141-ahd-2019-14-m-s-appletree-infrastructure-pvt-ltd-ahmedabad-ito-wrad-1-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T07:03:57.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-sheela-sundaresan-w-o-sundaresan-and-n-lokesh-s-o-late-h-narayana-and-r-ranganathan-s-o-late-p-ranganath-shetty-commissioner-mysore-urban-development-authority-and-superintendent-engineer-mysore-urban-development-authority-and-special-tahasildar-mysore-urban-development-authority-and-the-mysore-i-t-employees-house-building-co-operative-society-ltd-10278</loc>
               <lastmod>2025-09-18T07:03:30.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maliakal-varkey-thomas-principal-chief-commissioner-of-income-tax-nfac-delhi-and-commissioner-of-income-tax-appeals-unit-2-and-assistant-commissioner-of-income-tax-non-corporate-circle-1-1-and-deputy-commissioner-of-income-tax-corporate-circle-1-1-1991-2022</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-huf-and-sh-krishan-kumar-parwal-and-smt-sulochana-agrawal-and-sh-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-north-block-new-delhi-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bithal-das-agarwal-another-union-of-india-others-1063</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pullur-service-co-operative-bank-no-f-550-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-1-30579</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eurotech-maritime-academy-income-tax-officer-tds-and-deputy-commissioner-of-income-tax-tds-cpc-and-central-board-of-direct-taxes-and-union-of-india-ministry-of-finance-direct-taxes-department-29652</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-and-ors-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-kanti-prasad-sharma-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-kanti-prasad-sharma-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-kanti-prasad-sharma-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-kanti-prasad-sharma-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surani-steel-tubes-limited-the-income-tax-officer-ward-1-13245-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/eurotech-maritime-academy-p-ltd-income-tax-officer-tds-and-deputy-commissioner-of-income-tax-tds-cpc-and-central-board-of-direct-taxes-and-union-of-india-ministry-of-finance-direct-taxes-department-29655</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/edamuttam-service-co-operative-bank-ltd-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-1-and-tps-348</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tejendra-pal-singh-union-of-india-through-its-secretary-890</loc>
               <lastmod>2025-09-18T07:00:55.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-vasudeva-advocate-union-of-india-and-state-of-karnataka-and-president-indian-premier-league-and-secretary-karnataka-cricket-association-and-director-central-bureau-of-investigation-and-commissioner-of-income-tax-state-of-karnataka-13417</loc>
               <lastmod>2025-09-18T06:56:08.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/qualcomm-incorporated-deputy-commissioner-of-income-tax-circle-international-tax-3-1-1-delhi-and-ors-1666-2022-1670-2022-1686-2022-1687-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landscape-vinamay-pvt-ltd-anr-union-of-india-ors-12104-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jitendrakumar-shantilal-sheth-income-tax-officer-ward-1-palanpur-19285-of-2021</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-natwarlal-patel-assistant-commissioner-of-income-tax-central-circle-1-4-ahmedabad-373-2022</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nandlal-jaigopal-agrawal-assistant-commissioner-of-income-tax-central-circle-2-2-20232-2021</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pankaj-natwarlal-patel-assistant-commissioner-of-income-tax-central-circle-1-4-ahmedabad-372-2022</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-bang-2019-14-shashikala-korvadi-ramachandra-bangalore-the-income-tax-officer-ward-7-2-1-bangalore</loc>
               <lastmod>2025-09-11T06:36:13.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-chny-2020-14-chettinad-lignite-transport-services-pvt-ltd-chennai-pcit-1-coimbatore</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-chny-2020-14-m-s-imperial-granites-p-ltd-chennai-dcit-cpc-bengaluru</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2533-chny-2018-14-j-ebenezer-chennai-ito-non-corporate-ward-13-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-993-chny-2019-14-dcit-central-circle-2-4-chennai-r-s-suriya-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-chny-2020-14-v-krishnamoorthi-amp-v-shanmugapandian-l-r-late-subbiah-thevar-vellapandian-madurai-ito-non-corporate-ward-3-5-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-chny-2020-14-pathiudeen-aarifa-rajapalayam-ito-ward-1-1-virudhunagar</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3393-chny-2019-14-heera-chand-amp-sons-huf-chennai-ito-ncw-4-4-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-chny-2020-14-nila-sea-foods-thoothukudi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shasankar-koushik-boruah-assam-electricity-grid-corporation-limited-and-assam-power-generation-corporation-limited-and-assam-power-distribution-company-limited-and-chief-general-manager-assam-electricity-grid-corporation-limited-and-chief-general-manager-assam-power-generation-corporation-limited-and-chief-general-manager-assam-power-distribution-company-limited-and-general-manager-hr-spio-assam-electricity-grid-corporation-limited-and-general-manager-hr-spio-assam-power-generation-corporation-limited-and-general-manager-hr-spio-assam-power-distribution-company-limited-106-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brand-alloys-private-limited-union-of-india-ors-2043-2022</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-u2013-central-1-kolkata-feegrade-company-pvt-ltd-ga-2-of-2018</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-commissioner-of-income-tax-tds-kolkata-itd-cementation-india-ltd-itat-77-2018</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-1-kolkata-inland-vikas-limited-381-2017</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-u2013-3-kolkata-shalini-properties-developers-pvt-ltd-itat-369-2017</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-3-kolkata-wizard-enterprises-pvt-ltd-109-2017</loc>
               <lastmod>2025-09-18T07:08:01.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-beekay-steel-industries-limited-itat-177-2021</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/qualcomm-incorporated-deputy-commissioner-of-income-tax-circle-international-tax-3-1-1-delhi-and-ors-1666-2022-1670-2022-1686-2022-1687-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-srt-2020-14-ito-ward-1-bardoli-shree-mahuva-pradesh-sahakari-khand-udhyog-mandli-ltd-bardoli</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-srt-2019-14-dhansukhbhai-ramanbhai-mali-surat-ito-ward-2-3-1-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-ahd-2017-14-shri-tulsidharan-bhaskaran-jamnagar-the-asstt-commissioner-of-income-tax-circle-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-385-srt-2017-14-smt-sumitraben-kantibhai-chaute-surat-income-tax-officer-ward-1-2-4-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-50-mum-2019-23-varad-vinayak-realty-private-limited-mumbai-income-tax-officer-11-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3333-mum-2019-14-m-s-aricia-construction-mumbai-acit-29-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2631-mum-2019-14-daivadnya-samjonnati-parishad-mahajanwadi-mandal-mumbai-ito-e-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6721-mum-2018-14-vilas-waman-katre-mumbai-deputy-commissioner-of-income-tax-central-range-7-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-mum-2021-14-acit-3-4-mumbai-m-s-lupin-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-612-mum-2019-14-varad-vinayak-realty-pvt-ltd-mumbai-ito-ward-1-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8018-mum-2019-14-anheuser-busch-inbev-india-ltd-formerly-known-as-sabmiller-india-ltd-mumbai-asst-cit-cirlce-9-1-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kesoram-industries-limited-principal-commissioner-of-income-tax-2-kolkata-ita-148-2018</loc>
               <lastmod>2025-12-25T08:05:47.426Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-12-25T08:05:47.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455</loc>
               <lastmod>2025-12-25T08:05:48.049Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bagaria-properties-and-investment-pvt-ltd-u-o-i-244-2021</loc>
               <lastmod>2025-12-25T08:10:31.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-vns-2020-14-m-s-vijay-construction-sonebhadra-ito-ward-3-4-sonebhadra</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-12-25T07:50:24.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-asr-2021-14-m-s-shree-ganesh-knitters-amritsar-assessing-officer-ward-5-5-amritsar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2670-pun-2017-14-bharat-laxman-tangde-pune-income-tax-officer-ward-2-5-pune</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-pun-2018-14-vishwanath-mhatarji-mete-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1352-pun-2018-14-vishwanath-mhatarji-mete-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-asr-2021-14-m-s-ceela-sports-jalandhar-deputy-assistant-comissioner-of-income-tax-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-asr-2021-14-variety-enterprises-jalandhar-deputy-assistant-commissioner-of-income-tax-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-asr-2021-14-s-m-overseas-amritsar-income-tax-officer-ward-2-1-amritsar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-asr-2021-14-shri-charnjit-singh-pruthi-jalandhar-deputy-coomiissioner-of-income-tax-circle-3-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-asr-2021-14-assistan-commissioner-of-income-tax-central-circle-1-jalandhar-m-s-acme-forgings-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-mum-2019-14-deloitte-touche-tohmatsu-india-p-ltd-mumbai-dcit-1-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-mum-2021-14-shri-rajmal-hemraj-vanigota-mumbai-dy-cit-cc-7-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-bil-2017-14-m-s-rcp-infratech-private-limited-raipur-cg-assistant-commissioner-of-income-tax-3-1-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-jpr-2021-14-sh-santosh-mahla-prop-pc-manpower-solution-f-1-203-eldeco-eden-park-neemrana-alwar-cpc-bengaluru-ito-ward-behror-alwar</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-hyd-2018-14-ravindranath-kancherla-hyderabad-asst-commissioner-of-income-tax-circle-2-2-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-jpr-2021-14-praveen-daga-guwahati-ito-ward-6-2-jaipur-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-alld-2021-14-ram-manohar-kesarwani-allahabad-ito-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1818-ahd-2015-14-the-dcit-circle-8-ahmedabad-sambhav-infrastructure-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-ahd-2015-14-shri-girish-vithalbhai-patel-ahmedabad-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-984-ahd-2019-14-harshadray-s-kothari-ahmedabad-the-ito-ward-7-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-ahd-2019-14-sarita-r-jadon-panchmahal-the-dcit-panchmahal-circle-godhra</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-ahd-2019-14-jagdish-sunderlal-luhana-godhara-the-dcit-central-circle-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-ahd-2018-14-jas-infraspace-pvt-ltd-ahmedabad-dcit-circle-2-2-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-10-chny-2019-17-freight-systems-india-private-limited-chennai-dcit-corporate-circle-2-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-chny-2020-14-dcit-circle-1-1-trichy-first-man-management-services-p-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2916-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2917-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2905-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2908-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2909-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-chny-2019-14-smt-vadami-devi-chennai-ito-ncw-6-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2912-chny-2019-14-smt-pista-devi-chennai-ito-ncw-5-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2913-chny-2019-14-shri-sunil-kumar-chennai-ito-ncw-6-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1809-chny-2015-14-dcit-coimbatore-maheswara-sugars-limited-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-122-chny-2021-14-fathimuthu-amma-mills-limited-nanguneri-acit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-mum-2020-14-shri-shripal-raj-lodha-mumbai-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3079-chny-2019-14-siyalam-jaganathan-chennai-ito-ncw-20-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2355-chny-2019-14-janisen-industrial-diamond-co-p-ltd-chennai-ito-corporate-ward-2-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-chny-2021-14-day-n-day-services-private-limited-chennai-dcit-cc-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-234-kol-2020-14-m-s-bridhi-distributors-pvt-ltd-agra-pr-cit-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-12-25T08:05:47.817Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-213-del-2018-23-murli-projects-p-ltd-new-delhi-acit-central-circle-19-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T10:20:25.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/madhu-korah-income-tax-department-through-director-general-income-tax-patna-and-commissioner-of-income-tax-appeal-cit-a-patna-3-and-deputy-commissioner-of-income-tax-central-circle-jamshedpur-jharkhand-and-assistant-commissioner-of-income-tax-central-circle-jamshedpur-and-joint-commissioner-of-income-tax-central-circle-ranchi-5637</loc>
               <lastmod>2025-12-25T08:50:17.238Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-exemptions-embassy-charitable-trust-459-2019</loc>
               <lastmod>2025-12-25T09:55:22.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3712-del-2018-14-dcit-circle-12-2-new-delhi-in-trading-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-874-del-2021-14-aggressive-digital-systems-private-limited-haryana-ito-ward-1-1-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5623-del-2018-14-ito-ward-63-5-new-delhi-the-jwala-cooperative-urban-thrift-and-credit-society-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-del-2018-14-dhr-holding-india-pvt-ltd-new-delhi-addl-cit-special-range-3-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3641-del-2018-14-abhinav-agarwal-huf-delhi-ito-ward-1-1-meerut</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ayana-pharma-limited-union-of-india-14158-of-2021</loc>
               <lastmod>2025-12-25T11:15:23.827Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tapasi-paul-and-mr-iresh-paul-and-ms-anupa-banerjee-and-ms-arijita-ghosh-union-of-india-ors-4094-2022</loc>
               <lastmod>2025-12-25T12:15:29.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6001-del-2018-14-aov-international-new-delhi-acit-circle-28-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7155-del-2017-14-ircon-international-ltd-new-delhi-addl-cit-special-range-4-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4136-del-2018-14-addl-cit-special-range-4-new-delhi-g-s-pharmbutor-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9042-del-2019-14-intelligrape-software-pvt-ltd-new-delhi-dcit-circle-12-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2138-del-2016-14-m-s-ireo-waterfront-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-del-2018-14-jagdish-prasad-jhawar-huf-faridabad-ito-ward-1-3-faridabad</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/southern-gujarat-income-tax-bar-association-surat-union-of-india-and-central-board-of-direct-taxes-591-2022</loc>
               <lastmod>2025-12-25T11:15:22.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:20.278Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:24.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-kota-raj-and-station-manager-west-central-railway-sawaimadhopur-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.388Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sukhdev-international-private-limited-through-the-director-hitendra-goyal-union-of-india-through-the-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-and-the-deputy-commissioner-central-circle-2-income-tax-department-paota-c-road-jodhpur-652-2022</loc>
               <lastmod>2025-12-25T11:25:19.309Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5719-del-2018-14-anoop-thatai-new-delhi-dcit-central-circle-ii-gurgaon</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5334-del-2018-14-investors-clinic-infratech-pvt-ltd-new-delhi-acit-special-range-4-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1965-del-2018-14-sun-vaccum-formers-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7218-del-2017-14-shanti-prakash-chawla-new-delhi-ito-ward-34-3-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2461-del-2018-14-dcit-e-circle-1-1-new-delhi-ernet-india-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4683-del-2018-14-addl-cit-special-range-7-new-delhi-power-grid-corp-of-india-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4929-del-2019-14-acit-circle-54-1-new-delhi-standing-conference-of-public-enterprises-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-del-2019-14-kapil-gupta-huf-gurgaon-ito-ward-48-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2495-del-2018-14-universal-stock-brokers-p-ltd-ghaziabad-dcit-circle-27-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4097-del-2018-14-ito-ward-19-3-new-delhi-pacific-projects-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1246-del-2021-14-ramesh-electric-works-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1386-del-2021-14-xo-footwear-p-ltd-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-288-ahd-2018-16-shah-hiralal-buildcon-llp-ahmedabad-acit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-286-ahd-2018-16-shah-hiralal-buildcon-llp-ahmedabad-acit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-323-ahd-2018-16-dcit-central-circle-1-2-ahmedabad-shah-hiralal-buildcon-llp-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-287-ahd-2018-16-shah-hiralal-buildcon-llp-ahmedabad-acit-central-circle-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-683-ahd-2018-14-archit-corporation-bhavnagar-ito-ward-2-3-bhavnagar</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-160-ahd-2016-16-the-ito-ward-3-1-2-vadodara-m-s-krishna-developers-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5518-del-2018-14-sudhanshu-rathi-delhi-dcit-central-circle-noida</loc>
               <lastmod>2026-01-09T09:47:59.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-del-2018-14-sobh-ram-panipat-ito-ward-4-panipat-panipat</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-pun-2017-14-assistant-commissioner-of-income-tax-circle-6-pune-silver-jubilee-motores-ltd-pune</loc>
               <lastmod>2025-04-10T14:49:05.589Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1904-del-2017-14-expeditors-international-of-washington-inc-usa-acit-international-taxation-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1359-jpr-2019-14-dcit-central-circl-1-jaipur-shri-mohan-sukhani-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1361-jpr-2019-14-dcit-central-circle-1-jaipur-shri-ram-gopal-sarraf-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-chandi-2021-14-sh-parshotam-goyal-sirsa-pr-cit-rohtak</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-157-chandi-2021-14-shri-tarsem-goyal-sirsa-pr-cit-rohtak</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-231-chandi-2020-14-shri-shiv-shambhu-sharma-sirsa-income-tax-officer-ward-2-sirsa</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1004-chandi-2018-14-shri-sucha-singh-langah-mohali-dcit-c-6-1-mohali</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-chandi-2021-14-m-s-megri-soft-limited-chandigargh-acit-circle-4-1-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-jodh-2021-14-mega-tex-prints-pali-dcit-cpc-bangalore-ito-ward-1-pali</loc>
               <lastmod>2025-04-10T13:00:04.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-jodh-2021-14-mega-tex-prints-pali-dcit-cpc-bangalore-ito-ward-1-pali</loc>
               <lastmod>2025-04-10T13:00:04.965Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-jodh-2021-14-mona-marbles-pvt-ltd-udaipur-acit-dcit-circle-2-udaipur</loc>
               <lastmod>2025-04-10T13:00:05.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-65-pun-2021-24-income-tax-officer-ward-5-panvel-keshavsmruti-nagari-sahakari-pat-ltd-panvel</loc>
               <lastmod>2025-04-10T18:14:00.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-79-pun-2021-24-income-tax-officer-nashik-aliahmed-ramzanali-chaudhari-nashik</loc>
               <lastmod>2025-04-10T18:14:00.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-77-pun-2021-24-deputy-commissioner-of-income-tax-panvel-circle-panvel-balraj-singh-mander-raigad</loc>
               <lastmod>2025-04-10T18:14:00.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-pun-2018-14-assistant-commissioner-of-income-tax-central-circle-1-nashik-m-s-jaora-nayagaon-toll-road-company-pvt-ltd-indore</loc>
               <lastmod>2025-04-10T03:00:06.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-27-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-circle-1-2-bhubaneswr-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-36-ctk-2013-16-dcit-bhubaneswar-m-s-serajuddin-and-company-kolkata</loc>
               <lastmod>2025-04-09T23:07:02.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-ind-2021-24-satyanarayan-sharma-indore-principal-commissioner-of-income-tax-i-indore</loc>
               <lastmod>2025-04-10T07:21:09.961Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-pun-2019-14-deputy-commissioner-of-income-tax-ichalkaranji-circle-ichalkaranji-sanjay-danchand-ghodawat-kolhapur</loc>
               <lastmod>2025-04-10T14:21:03.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-lkw-2020-14-income-tax-officer-1-3-kanpur-shri-raj-kumar-agarwal-kanpur</loc>
               <lastmod>2025-04-10T12:49:04.010Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-chandi-2021-14-the-jabo-majro-co-operative-labour-and-construction-society-ltd-malerkotla-ito-malerkotla</loc>
               <lastmod>2025-04-11T18:07:06.851Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-chandi-2021-14-m-s-pacific-engineers-mohali-adit-cpc-bengaluru-ito-ward-6-1-chandigarh</loc>
               <lastmod>2025-04-11T18:07:06.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-chandi-2021-14-sh-surinder-pal-singh-ludhiana-pr-cit-1-ludhiana</loc>
               <lastmod>2025-04-11T18:00:12.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-jpr-2021-14-ashutosh-bhargava-jaipur-pr-cit-2-jaipur</loc>
               <lastmod>2025-04-11T16:14:10.934Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-498-pun-2018-14-sunil-angre-raigad-income-tax-officer-ward-4-panvel</loc>
               <lastmod>2025-04-11T01:56:01.704Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-980-pun-2019-14-m-s-mangal-murti-developers-ganesham-pune-dy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-11T01:42:00.858Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1542-pun-2018-14-raje-dudh-utpadak-sahakari-sanstha-ltd-solapur-income-tax-officer-ward-1-pandharpur</loc>
               <lastmod>2025-04-11T01:42:00.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1556-pun-2018-14-m-s-shubham-developers-promoters-and-builders-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-11T01:56:01.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-476-lkw-2019-14-deeva-foundation-varanasi-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-11T04:56:02.818Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-pun-2021-14-neilsoft-private-ltd-earlier-know-n-as-neilsoft-ltd-pune-deputy-commissioner-of-income-tax-tp-2-1-pune</loc>
               <lastmod>2025-04-11T01:49:04.940Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-3-pune-m-s-sukhwani-chawla-erectors-pune</loc>
               <lastmod>2025-04-10T02:07:00.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-541-lkw-2017-14-m-s-tread-stone-ltd-kanpur-joint-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-11T04:56:06.293Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4454-del-2018-14-investors-clinic-infratech-pvt-ltd-new-delhi-acit-special-range-4-new-delhi</loc>
               <lastmod>2025-04-11T04:28:04.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-nag-2016-14-m-s-bhoomika-minerals-pvt-ltd-nagpur-a-c-i-t-cent-cir-1-a-nagpur</loc>
               <lastmod>2025-04-11T09:28:04.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-nag-2018-14-shri-rajesh-kumar-jain-bhopal-acit-central-circle-2-1-nagpur</loc>
               <lastmod>2025-04-11T10:07:08.517Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-chandi-2021-14-sh-rajiv-kumar-mohali-ito-ward-1-sangrur</loc>
               <lastmod>2025-04-11T18:07:06.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-90-chandi-2020-14-bansal-rice-traders-sangrur-ito-ward-sangrur</loc>
               <lastmod>2025-04-11T18:07:06.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-ind-2019-14-jila-sahakari-kendriya-bank-dhar-dhar-the-cit-a-i-indore</loc>
               <lastmod>2025-04-11T19:00:10.476Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ind-2019-14-jila-sahakari-kendriya-bank-dhar-dhar-the-cit-a-i-indore</loc>
               <lastmod>2025-04-11T19:00:10.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-ind-2019-14-jila-sahakari-kendriya-bank-dhar-dhar-the-cit-a-i-indore</loc>
               <lastmod>2025-04-11T19:00:10.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-958-ind-2019-14-moulana-abul-barkat-farooqui-memorial-academy-run-by-jamea-riyazul-uloom-indore-cit-exemption-bhopal</loc>
               <lastmod>2025-04-11T19:00:10.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3429-del-2014-14-acit-new-delhi-m-s-poonam-hassija-neha-hassija-new-delhi</loc>
               <lastmod>2025-04-09T16:14:07.585Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-hyd-2021-14-ganga-vinay-babu-hyderabad-sibendu-moharana-commissioner-of-income-tax-international-taxation-amp-transfer-pricing-hyderabad</loc>
               <lastmod>2025-04-11T13:42:04.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1839-hyd-2017-14-income-tax-officer-ward-15-1-hyderabad-vankayalapati-kirmayee-hyderabad</loc>
               <lastmod>2025-04-11T13:42:04.712Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-hyd-2020-14-kreative-hosts-atria-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-11T13:42:04.822Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7188-mum-2019-14-looms-india-patner-mumbai-ito-18-2-2-mumbai</loc>
               <lastmod>2025-04-09T18:56:01.029Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-pun-2018-14-vilas-punjaram-desale-dhule-income-tax-officer-ward-3-dhule</loc>
               <lastmod>2025-04-10T04:56:02.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1650-pun-2018-14-m-s-anant-technocrats-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T04:56:02.527Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-pun-2021-24-j-m-mhatre-infra-pvt-ltd-raigad-deputy-commissioner-of-income-tax-raigad</loc>
               <lastmod>2025-04-10T04:56:02.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2034-pun-2019-14-robertshaw-controls-india-private-limited-pune-acit-circle-5-pune</loc>
               <lastmod>2025-04-10T04:56:04.889Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-105-pun-2021-24-renishaw-metrology-systems-limited-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-04-10T04:56:05.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-pun-2018-14-vaishvik-foods-pvt-ltd-pune-income-tax-officer-ward-13-5-pune</loc>
               <lastmod>2025-04-10T04:56:00.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1631-mum-2020-14-panchganga-ispat-p-ltd-navi-mumbai-acit-panvel-circle-new-panvel</loc>
               <lastmod>2022-10-01T14:01:52.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1862-mum-2020-14-sterling-biotech-ltd-mumbai-asstt-cit-central-circle-2-4-mumbai</loc>
               <lastmod>2022-10-02T04:30:10.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-143-bang-2021-24-autodesk-asia-pte-limited-bangalore-income-tax-officer-international-taxation-ward-1-1-bangalore</loc>
               <lastmod>2022-10-11T10:06:56.207Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-117-ctk-2018-16-shri-mahesh-kumar-agarwal-sundargarh-dcit-central-circle-2-bhubaneswar</loc>
               <lastmod>2022-10-11T11:00:09.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-mum-2020-14-dy-cit-7-3-1-mumbai-m-s-omni-active-health-technologies-ltd-mumbai</loc>
               <lastmod>2022-10-01T13:30:08.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4578-del-2018-14-dharam-bhushan-jain-new-delhi-acit-circle-61-1-new-delhi</loc>
               <lastmod>2022-10-01T13:30:08.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-pun-2021-14-pujya-sindhi-panchayat-trust-raigad-cit-exemptions-pune</loc>
               <lastmod>2022-10-01T13:30:08.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-432-pun-2017-14-deputy-commissioner-of-income-tax-pune-kumar-beharay-rathi-pune</loc>
               <lastmod>2022-10-01T14:34:36.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-hyd-2017-14-dcit-circle-2-2-hyderabad-hyderabad-good-health-agro-tech-pvt-ltd-hyderabad-hyderabad</loc>
               <lastmod>2022-10-01T13:11:52.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-alld-2017-14-krishna-behari-lal-jewellers-pvt-lted-gorakhpur-principla-commissioner-of-income-tax-gorakhpur</loc>
               <lastmod>2022-10-01T16:30:09.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-chandi-2019-14-chain-singh-mundra-mohali-ito-w-6-2-mohali</loc>
               <lastmod>2022-10-01T14:30:08.732Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2104-bang-2017-14-assistant-commissioner-of-income-tax-central-circle-2-4-bangalore-sri-b-g-channappa-bangalore</loc>
               <lastmod>2022-10-01T16:32:17.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-pun-2018-14-kalyani-steels-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2022-10-01T13:00:08.954Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5891-del-2018-14-holtec-consulting-pvt-ltd-new-delhi-addl-cit-special-range-4-new-delhi</loc>
               <lastmod>2022-10-01T14:30:08.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ind-2019-14-24-batalion-karmchari-sakh-sahkari-society-maryadit-jaora-cit-exemption-bhopal</loc>
               <lastmod>2022-10-01T16:30:09.078Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1815-ahd-2019-14-lt-smt-kanchanben-manubhai-soni-l-h-chandrashekar-manubhai-soni-ahmedabad-the-ito-ward-5-2-5-ahmedabad</loc>
               <lastmod>2025-04-09T17:21:05.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-del-2021-14-ashok-kumar-haryana-dcit-cpc-bengalore</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1224-del-2021-14-rupali-associates-partner-noida-pr-cit-noida</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-mum-2014-14-madanlal-m-jain-mumbai-ito-wd-14-2-2-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1102-mum-2019-14-pratap-hirji-ved-mumbai-dcit-13-3-1-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6278-mum-2019-14-acit-circle-16-1-mumbai-m-s-zee-entertainment-enterprises-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4658-del-2018-14-habitate-realtech-p-ltd-new-delhi-dcit-circle-11-1-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6750-del-2018-14-dhr-holding-india-pvt-ltd-new-delhi-addl-cit-special-range-3-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-del-2021-14-stallion-security-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-ind-2021-23-m-s-goyal-developers-indore-the-acit-central-1-indore-indore</loc>
               <lastmod>2025-04-11T17:21:06.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-87-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-69-ind-2020-16-dcit-central-2-bhopal-bhopal-smt-kiran-agarwal-bhopal</loc>
               <lastmod>2025-04-11T13:00:12.519Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-del-2021-14-nagravision-sa-gurgaon-dcit-circle-2-2-2-internatioanl-taxation-new-delhi</loc>
               <lastmod>2025-04-10T12:28:00.774Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6979-del-2019-14-vistaar-religare-films-ltd-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-04-10T13:56:08.004Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ind-2021-14-the-acit-central-1-indore-indore-m-s-goyal-developers-indore</loc>
               <lastmod>2025-04-11T17:21:06.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-ind-2020-14-shri-dilip-buildcon-ltd-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-10T07:21:08.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-ind-2021-14-acit-central-1-bhopal-bhopal-m-s-agrawal-buildcon-bhopal</loc>
               <lastmod>2025-04-10T07:21:03.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-ind-2020-14-smt-archana-gupta-indore-ito-4-5-indore-indore</loc>
               <lastmod>2025-04-10T07:21:03.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-hyd-2017-14-asst-commissioner-of-income-tax-circle-9-1-hyderabad-vedula-venkata-ramana-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.483Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-hyd-2020-14-satya-sai-srinivas-potluri-hyderabad-asst-commissioner-of-income-tax-circle-15-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.805Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-hyd-2021-14-mody-autocorp-private-limited-secunderabad-deputy-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:00.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-708-hyd-2016-14-dcit-central-circle-3-2-hyd-hyderabad-pavitravati-greenfields-private-limited-hyd-hyderabad</loc>
               <lastmod>2025-04-10T23:56:00.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-hyd-2021-14-mangasamudram-hemakumar-chittoor-income-tax-officers-ward-1-chittoor</loc>
               <lastmod>2025-04-10T02:49:03.989Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-873-del-2021-14-olympus-medical-systems-india-pvt-ltd-gurugram-acit-circle-3-1-gurugram</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7683-del-2018-14-dcit-e-curcle-2-1-new-delhi-patanjali-yogpeeth-nyas-new-delhi</loc>
               <lastmod>2025-04-10T12:35:04.897Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3803-del-2015-14-ito-new-delhi-shri-chetan-seth-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1002-del-2016-14-dcit-new-delhi-m-s-jagson-international-ltd-new-delhi</loc>
               <lastmod>2025-04-10T20:14:07.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-276-del-2017-14-dcit-new-delhi-m-s-jagson-international-ltd-new-delhi</loc>
               <lastmod>2025-04-10T20:14:08.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-asr-2007-14-acit-jammu-sh-vikramaditya-singh-jammu</loc>
               <lastmod>2025-04-10T20:14:08.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-707-del-2018-24-rakesh-kumar-gupta-meerut-ito-ward-2-2-meerut</loc>
               <lastmod>2025-04-10T21:28:03.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-asr-2021-14-shri-sanjeev-kumar-zira-income-tax-officer-ward-3-moga</loc>
               <lastmod>2025-04-10T21:35:08.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-chny-2019-23-m-s-dalmia-cements-bharat-ltd-tiruchirapalli-acit-circ-le-1-trichy</loc>
               <lastmod>2025-04-11T17:49:00.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-mum-2020-14-dukansh-trading-pvt-ltd-foremerly-known-as-shamrock-pharmaceuticals-pvt-ltd-mumbai-ito-3-3-2-mumbai</loc>
               <lastmod>2025-04-10T19:00:16.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5316-del-2019-14-faridabad-education-council-faridabad-cit-e-chandigarh</loc>
               <lastmod>2025-04-10T21:00:06.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-hyd-2019-14-police-lakshma-reddy-hyderabad-income-tax-officer-ward-11-4-hyderabad</loc>
               <lastmod>2025-04-09T17:07:06.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-hyd-2019-14-police-paramesh-reddy-hyderabad-income-tax-officer-ward-11-4-hyderabad</loc>
               <lastmod>2025-04-09T17:07:06.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5979-del-2019-14-vardaan-merchandising-pvt-ltd-new-delhi-ito-ward-26-1-new-delhi</loc>
               <lastmod>2025-04-10T23:07:05.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-del-2020-14-trans-india-holidays-private-limited-new-delhi-dcit-cpc-banglore</loc>
               <lastmod>2025-04-10T23:07:05.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8380-del-2019-14-manmohan-singh-new-delhi-ito-ward-45-4-new-delhi</loc>
               <lastmod>2025-04-10T23:07:05.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5481-del-2018-14-late-sh-brij-kishore-kochar-through-legal-heir-mr-amit-kochar-new-delhi-acit-central-circle-18-new-delhi</loc>
               <lastmod>2025-04-10T23:07:05.828Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7303-del-2017-14-priya-diamonds-pvt-ltd-delhi-acit-central-circle-25-new-delhi</loc>
               <lastmod>2025-04-10T23:21:09.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-513-kol-2021-14-anirudh-bhuwalka-kolkata-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-11T00:21:09.085Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-lkw-2019-14-m-s-sahara-city-homes-karnal-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:15.641Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-11-hyd-2021-14-orbit-ventures-hyderabad-deputy-commissioner-of-income-tax-central-circle-3-4-hyderabad</loc>
               <lastmod>2025-04-10T14:35:06.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-mum-2020-14-grasim-industries-ltd-successor-to-aditya-birla-nuvo-ltd-mumbai-the-dy-cit-cc-1-4-mumbai</loc>
               <lastmod>2025-04-11T09:14:00.333Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-601-del-2021-14-aricent-technologies-holdings-ltd-new-delhi-addl-cit-special-range-1-new-delhi</loc>
               <lastmod>2025-04-10T10:42:08.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ind-2019-14-shri-pratipal-tongia-indore-acit-4-1-indore</loc>
               <lastmod>2025-04-10T10:07:03.707Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1874-hyd-2019-14-madhucon-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1875-hyd-2019-14-madhucon-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-hyd-2020-14-asst-commissioner-of-income-tax-central-circle-2-1-hyderabad-madhucon-projects-limited-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-206-chandi-2021-14-dcit-cc-iii-ludhiana-m-s-sel-textile-ltd-ludhiana</loc>
               <lastmod>2025-04-10T12:07:08.343Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4276-del-2019-14-acit-new-delhi-frigoglass-india-private-ltd-gurgaon</loc>
               <lastmod>2025-04-10T04:07:08.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1412-hyd-2019-14-dy-commissioner-of-income-tax-circle-16-1-hyderabad-l-amp-t-metro-rail-hyderabad-limited-hyderabad</loc>
               <lastmod>2025-04-10T15:35:10.745Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-ind-2020-14-acit1-1-bhopal-shri-prahlad-das-goyal-bhopal</loc>
               <lastmod>2025-04-09T18:21:01.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-hyd-2020-14-jeevan-shakti-chit-fund-private-limited-hyderabad-asst-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-hyd-2021-14-divyavani-trust-hyderabad-ito-ward-4-2-hyderabad</loc>
               <lastmod>2025-04-10T23:49:01.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3053-del-2019-14-onwheels-auto-finance-and-leasing-pvt-ltd-new-delhi-ito-ward-19-1-new-delhi</loc>
               <lastmod>2025-04-10T23:35:07.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4952-del-2013-14-acit-meerut-shri-anil-kumar-saha-noida</loc>
               <lastmod>2025-04-10T23:28:05.155Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-mum-2020-14-dcit-1-1-2-mumbai-m-s-hdfc-ergo-general-insurance-company-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6726-mum-2019-14-dcit-7-2-2-mumbai-m-s-nse-clearing-ltd-formerly-known-as-national-securities-clearing-corporation-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-49-mum-2021-23-m-s-nse-clearing-ltd-formerly-known-as-national-securities-clearing-corporation-ltd-mumbai-dcit-7-2-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1999-mum-2020-14-chandulal-nanavati-womens-institute-and-girls-high-school-mumbai-dy-cit-exemptions-circle-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-chandi-2020-14-shri-ishwar-singh-jgadhari-pr-cit-panchkula</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6434-mum-2017-14-i-t-o-3-2-4-mumbai-parth-tradelinks-pvt-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2062-mum-2020-14-procter-amp-gamble-health-ltd-formerly-known-as-merck-ltd-mumbai-the-asstt-cit-7-2-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-327-del-2021-14-senator-travels-private-limited-new-delhi-itd-cpc-bengalore</loc>
               <lastmod>2025-04-11T23:56:04.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4890-del-2018-14-gahoi-chemicals-private-ltd-kanpur-acit-central-circle-32-new-delhi</loc>
               <lastmod>2025-04-09T21:07:02.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6389-del-2019-14-jagbir-singh-new-delhi-ito-ward-42-1-new-delhi</loc>
               <lastmod>2025-04-09T21:14:03.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6832-del-2019-14-raj-kumar-singh-new-delhi-acit-circle-58-1-new-delhi</loc>
               <lastmod>2025-04-09T21:14:03.629Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6688-del-2019-14-vikramjit-singh-new-delhi-acit-circle-26-2-new-delhi</loc>
               <lastmod>2025-04-09T21:14:03.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-756-hyd-2020-14-asst-commissioner-of-income-tax-central-circle-tirupati-tirupati-pallam-reddy-sreelakshmi-tirupati</loc>
               <lastmod>2025-04-09T21:14:08.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1894-pun-2018-14-voss-automotive-india-pvt-ltd-formerly-known-as-mgi-coutier-exotech-industries-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-04-11T08:07:08.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-lkw-2019-14-m-s-sahara-city-homes-guwahati-assistant-commissioner-of-income-tax-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:13.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7609-del-2017-14-the-delhi-higher-education-aid-trust-new-delhi-ito-ward-2-3-new-delhi</loc>
               <lastmod>2025-04-09T21:00:06.272Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-hyd-2021-14-tarakarama-educational-society-hyderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-259-hyd-2021-14-tarakarama-educational-society-hyderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.826Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.974Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-hyd-2021-14-mech-engineers-and-erectors-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.595Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3448-del-2018-14-tirupati-inks-ltd-new-delhi-dcit-circle-25-1-new-delhi</loc>
               <lastmod>2025-04-11T23:56:05.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2857-del-2018-14-piyush-tiwari-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-04-11T14:42:04.857Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-del-2018-14-maharani-of-india-new-delhi-acit-circle-53-1-new-delhi</loc>
               <lastmod>2025-04-11T09:35:06.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-jab-2021-14-arihant-automobile-jabalpur-commissioner-of-income-tax-appeals-national-faceless-appeal-centre</loc>
               <lastmod>2025-04-11T11:35:02.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-ahd-2018-14-jayagauri-premabhai-patel-vadodara-ito-ward-4-1-5-vadodara</loc>
               <lastmod>2025-04-11T03:42:03.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3979-del-2019-14-balram-dahiya-gurgaon-ito-ward-1-3-gurgaon</loc>
               <lastmod>2025-04-11T14:35:03.882Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-102-pun-2021-24-the-jt-commissioner-of-income-tax-osd-circle-14-pune-sunil-tukaram-zambare-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-pun-2021-24-income-tax-officer-ward-2-jalna-kishor-ganpat-karande-jalna</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-pun-2020-24-income-tax-officer-jalna-sanjay-kailaschand-bhartiya-jalna</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-40-pun-2021-24-income-tax-officer-latur-arun-wamanrao-honerao-latur</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2824-pun-2017-14-sai-spacecon-india-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-647-pun-2020-14-sparshpratishthan-thane-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-pun-2019-14-sonal-n-medtia-pune-income-tax-officer-ward-5-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-pun-2019-14-subhash-medtia-huf-pune-income-tax-officer-ward-5-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-pun-2019-14-sheth-and-sura-engineers-p-ltd-pune-assistant-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-pun-2019-14-pranjal-constructions-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-pun-2021-14-shergil-harjit-ahmednagar-pr-commissioner-of-income-tax-1-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2526-pun-2017-14-m-s-subu-chem-pvt-ltd-pune-deputy-commissioner-of-income-tax-central-circle-6-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-pun-2019-14-ankeet-cottage-industries-aurangabad-income-tax-officer-ward-1-3-aurangabad</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4844-mum-2019-14-sadaram-patel-mumbai-ito-19-3-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6179-mum-2019-14-isaksab-mohmadgaushsab-mulla-mumbai-income-tax-officer-28-1-4-mumbai-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-mum-2020-14-mukta-gas-services-p-ltd-mumbai-ito-12-3-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-781-mum-2021-14-shri-ajaykumar-satrapal-singh-mumbai-cit-it-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4971-del-2017-14-acit-central-circle-8-new-delhi-surya-fresh-foods-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-srt-2021-24-the-income-tax-officer-ward-3-navsari-murtuja-husainbhai-hirani-navsari</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-srt-2021-14-n-j-eco-build-pvt-ltd-surat-pr-cit-surat-1-surat</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-699-srt-2018-14-assistant-commissioner-of-income-tax-valsad-circle-valsad-m-s-mangaldeep-valsad</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-chny-2019-14-sangeetha-devi-jain-chennai-ito-ncw-10-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-chny-2019-14-lalith-kumar-kankariya-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-627-chny-2018-14-mmrf-reality-and-infrastructure-pvt-ltd-chennai-dcit-corporate-circle-4-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-chny-2014-14-mps-technologies-limited-chennai-acit-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3011-chny-2019-14-arun-kumar-ostwal-and-sons-chennai-ito-ncw-4-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3013-chny-2019-14-sunita-chennai-ito-ncc-6-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-847-chny-2019-14-k-c-marketing-chennai-acit-non-corporate-circle-11-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2625-chny-2016-14-acit-chennai-m-s-viswakarma-mines-amp-building-material-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2626-chny-2016-14-acit-chennai-m-s-viswakarma-mines-amp-building-material-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2629-chny-2016-14-acit-chennai-m-s-viswakarma-mines-amp-building-material-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2704-chny-2018-14-dcit-corp-circle-1-2-chennai-bharath-wind-farm-limited-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4401-del-2017-14-acit-cc-3-new-delhi-jotindra-steel-amp-tubes-ltd-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-mum-2021-14-m-s-rameshwar-enterprises-mumbai-pr-cit-20-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-900-mum-2021-14-sunayana-commercial-p-ltd-mumbai-pr-cit-city-3-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-bang-2018-14-m-s-kumaraswamy-mineral-export-pvt-ltd-bengaluru-joint-commissioner-of-income-tax-bellary-range-bellary</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-bang-2019-14-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore-m-s-thought-works-technologies-india-private-limited-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-99-bang-2017-23-smt-vishalakshidevi-bangalore-wealth-tax-officer-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-103-bang-2017-23-smt-vishalakshidevi-bangalore-wealth-tax-officer-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-87-bang-2021-24-m-s-hothur-traders-100-eou-bellari-the-assistant-commissioner-of-income-tax-circle-1-bellary</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-bang-2018-14-m-s-monarch-bangalore-income-tax-officer-ward-1-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-951-bang-2009-14-dcit-gulbarga-m-s-jupiter-bioscience-ltd-bidar</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-bang-2021-14-m-s-shabari-enterprises-bangalore-deputy-commissioner-of-income-tax-circle-4-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-bang-2020-14-m-s-lg-soft-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-4-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-bang-2020-14-sri-nagaraj-venkataramanappa-bangalore-income-tax-officer-ward-2-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-bang-2018-14-shri-krishna-prasad-mikklineni-bangalore-deputy-commissioner-of-income-tax-circle-3-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-946-bang-2019-14-m-s-centum-electronics-limited-bangalore-deputy-commissioner-of-income-tax-circle-2-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-280-jpr-2021-14-professinoal-softec-pvt-ltd-jaipur-acit-c-6-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-jpr-2021-14-shree-krishna-abodes-private-limited-jaipur-acit-circle-1-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-bang-2018-14-m-s-i-g-petrochemical-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-bang-2018-14-m-s-talisma-corporation-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-12-4-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-bang-2016-14-global-e-business-operations-private-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-bang-2019-14-bellandur-chikkagurappa-jayaramreddy-bengaluru-the-asst-commissioner-of-income-tax-circle-4-3-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3188-bang-2018-14-m-s-infor-bangalore-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2572-bang-2019-14-m-s-cisco-systems-services-b-v-india-branch-bengaluru-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-740-bang-2017-14-m-s-target-corporation-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-183-ind-2018-16-m-s-reva-kripa-sugar-private-ltd-bhopal-the-dcit-central-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-687-ahd-2019-14-the-acit-exemption-circle-1-ahmedabad-vyakti-vikas-kendra-india-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2231-ahd-2018-14-st-john-ambulance-association-palanpur-dcit-cpc-banglore</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-ahd-2015-14-super-hospitality-services-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1197-ahd-2018-14-m-s-shrijee-developers-patan-ito-ward-2-patan</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-344-ahd-2019-16-the-dcit-central-circle-3-vadodara-smt-vidhyaben-mahendra-patel-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-393-ahd-2019-16-dipakganeshkumar-r-patel-mehsana-the-dcit-central-circle-2-3-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.726Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1317-mum-2018-14-assistant-commissioner-of-income-tax-17-2-mumbai-navjbai-ratan-tata-trust-mumbai</loc>
               <lastmod>2025-04-09T18:56:07.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-hyd-2019-14-sandeep-dudala-hyderabad-income-tax-officer-ward-7-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-hyd-2021-14-income-tax-officer-ward-14-1-hyderabad-lakshmi-devi-suryadevera-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-221-hyd-2021-14-gsm-welfare-society-hyderabad-ito-ward-10-4-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-hyd-2017-14-gvk-transportation-private-limited-secunderabad-secunderabad-acit-circle-2-2-hyderabad-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1568-hyd-2019-14-autozilla-solutions-private-limited-hyderabad-income-tax-officer-ward-1-2-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-hyd-2020-14-hyderabad-galvanishing-private-limtied-hyderabad-income-tax-officer-ward-2-3-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-hyd-2018-14-petla-jagannadh-hyderabad-asst-commissioner-of-income-tax-circle-14-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1925-hyd-2018-14-sri-vaishnavi-global-avenues-and-infra-solutions-private-limited-hyderabad-income-tax-officer-ward-3-3-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.135Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-mum-2020-14-dcit-12-3-1-mumbai-m-s-kismet-exports-and-investments-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-mum-2020-14-m-s-raptakos-brett-and-co-ltd-mumbai-dy-cit-5-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-mum-2020-14-ito-6-2-1-mumbai-m-s-confiance-trading-pvt-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-mum-2021-14-dy-cit-32-1-mumbai-naresh-traders-amp-suresh-traders-joint-venture-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-mum-2021-14-barclays-bank-plc-mumbai-cit-international-taxation-range-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7624-mum-2012-14-ppg-coatings-india-p-ltd-now-merged-with-ppg-asian-paints-p-ltd-mumbai-dcit-9-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-mum-2021-14-smt-nisha-shantaram-pokle-mumbai-pr-cit-8-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-chny-2020-14-t-radhakrishnan-chennai-ito-non-corporate-ward-15-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1253-chny-2019-14-ito-non-corporate-ward-2-1-chennai-a-m-k-shahul-hameed-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-chny-2020-14-pathiudeen-aarifa-rajapalayam-ito-ward-1-1-virudhunagar</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-191-chny-2020-14-pathiudeen-aarifa-rajapalayam-ito-ward-1-1-virudhunagar</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-chny-2020-14-nila-sea-foods-thoothukudi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-930-chny-2020-14-nila-sea-foods-thoothokudi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-931-chny-2020-14-nila-sea-foods-thoothukudi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3383-chny-2018-14-sophia-automotive-pvt-ltd-chennai-ito-corp-ward-6-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-chny-2019-14-sophia-automotive-pvt-ltd-chennai-ito-corp-ward-6-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2082-chny-2018-14-u-ravikumar-chennai-ito-non-corporate-ward-7-3-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-550-chny-2019-14-keimed-limited-hyderabad-hyderabad-acit-central-circle-3-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-553-chny-2019-14-keimed-limited-hyderabad-hyderabad-acit-central-circle-3-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2722-chny-2019-14-tamil-nadu-cements-corporation-limited-chennai-acit-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nirmal-industries-private-limited-and-dinesh-kumawat-huf-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-and-mohammed-rafik-maniyar-and-trimurty-colonizers-and-builders-private-limited-and-vcb-trading-llp-and-goldendunes-buildhome-private-limited-and-khem-chand-thathera-and-phool-chand-choudhary-and-nitin-dhandhia-and-ashish-mangal-and-suman-choudhary-and-rafiq-and-kanta-nagpal-and-sharad-mishra-and-sara-lifestyles-and-leisures-private-limited-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-sunil-kumar-modi-huf-and-radhey-shyam-gupta-and-narendra-varandani-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-command-constructions-pvt-ltd-241-2017</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-r-thomas-the-chief-commissioner-income-tax-department-and-the-commissioner-of-income-tax-and-the-income-tax-officer-corporate-ward-2-2-and-the-district-collector-ernakulam-and-the-tahsildar-land-acquisition-and-corporation-of-cochin-28409</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-s-products-and-r-m-dhariwal-huf-and-everest-industries-llp-and-fast-track-packers-private-limited-and-maa-sharda-tobacco-private-limited-and-thrishul-zarda-pouches-and-habson-food-and-products-and-jalaram-industries-and-harsh-international-flavour-tobacco-private-limited-and-dinesh-fragrance-union-of-india-and-commissioner-of-central-tax-bangalore-i-commissionerate-52371-2019</loc>
               <lastmod>2025-09-18T06:56:08.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nitin-dhandhia-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-huf-and-bhargava-lodha-stock-brokers-private-limited-and-hishmat-tanwani-and-mukesh-kalla-and-dynamic-cables-limited-and-sunil-kumar-rohit-modani-huf-and-sanjay-kumar-sohit-modani-huf-and-suwa-lal-jakhar-and-isha-purohit-and-hari-dhobi-and-sh-devi-lal-and-kapil-taneja-and-goldendunes-buildhome-private-limited-and-nitin-dhandhia-and-ashish-mangal-huf-and-brand-india-real-estate-private-limited-and-mohammed-rafik-maniyar-and-trimurty-colonizers-and-builders-private-limited-and-vcb-trading-llp-and-mohammed-salim-maniyar-and-suman-choudhary-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-vinod-kumar-roongta-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-santosh-kumar-and-shiv-vegpro-private-limited-and-abhimanyu-golcha-and-surendra-kumar-golcha-and-nandkishor-khandelwal-and-badami-devi-khandelwal-and-suchita-joshi-and-budhi-prakash-sharma-and-kusum-sharma-and-anita-dangayach-and-ekco-plastics-private-limited-and-rajesh-kumar-gupta-and-navjeevan-resorts-and-holidays-private-limited-and-vijay-dangayach-huf-and-shobha-dangayach-and-padam-chand-jain-and-puneet-pratap-singhal-and-iconic-fashion-retailing-private-limited-and-samarth-lifestyle-retailing-private-limited-and-vijay-kumar-mehta-and-gulabchand-sharma-and-shri-sushil-kumar-bansal-and-dynamic-cables-limited-and-ashish-mangal-huf-and-bhargava-lodha-stock-brokers-private-limited-and-m-s-ritz-ifracon-india-llp-and-sachchiya-enterprises-private-limited-and-mohammed-rafik-maniyar-and-trimurty-colonizers-and-builders-private-limited-and-vcb-trading-llp-and-goldendunes-buildhome-private-limited-and-mohammed-salim-maniyar-and-kapil-taneja-and-nitin-dhandhia-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-huf-and-suman-choudhary-and-rafiq-and-himanshu-buildestates-private-limited-and-brij-kishore-mittal-and-anil-dangayach-and-sanjay-pabuwal-and-tej-prakash-kumawat-and-mohammed-tahir-and-sunil-kumar-rohit-modani-and-rashmi-modani-and-sanjay-kumar-sohit-modani-and-suwa-lal-jakhar-and-isha-purohit-and-hari-dhobi-and-sh-devi-lal-and-kapil-taneja-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-and-nilesh-bansal-and-mukesh-and-manish-bansal-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-and-nilesh-bansal-and-mukesh-and-manish-bansal-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-and-nilesh-bansal-and-mukesh-and-manish-bansal-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-and-nilesh-bansal-and-mukesh-and-manish-bansal-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-and-nilesh-bansal-and-mukesh-and-manish-bansal-and-mohammed-shakil-and-sunil-kumar-jain-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-huf-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-anand-kumar-modi-and-sh-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-dynamic-cables-limited-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-and-sunita-singh-and-bhargava-lodha-stock-brokers-private-limited-and-hishmat-tanwani-and-mukesh-kalla-and-tirupati-agro-industries-and-rajesh-saharan-and-pankaj-birla-and-flory-jain-and-kalawati-and-dinesh-kumar-bhattar-and-suman-choudhary-and-rafiq-and-brand-india-real-estate-private-limited-and-mohammed-rafik-maniyar-and-trimurty-colonizers-and-builders-private-limited-and-vcb-trading-llp-and-ashok-varandani-and-anuradha-dusad-and-manisha-ashok-and-rahul-shandilya-and-radhey-shyam-upadhyay-and-narendra-varandani-and-sh-pravin-banthia-and-ambience-land-developers-india-private-limited-and-sachchiya-enterprises-private-limited-and-sachchiya-enterprises-private-limited-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nitin-dhandhia-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-huf-and-bhargava-lodha-stock-brokers-private-limited-and-hishmat-tanwani-and-mukesh-kalla-and-dynamic-cables-limited-and-sunil-kumar-rohit-modani-huf-and-rashmi-modani-and-sanjay-kumar-sohit-modani-huf-and-suwa-lal-jakhar-and-sharad-mishra-and-sara-lifestyles-and-leisures-private-limited-and-mohammed-shakil-and-sunil-choudhary-and-narendra-varandani-and-ravi-jain-and-ambience-land-developers-india-private-limited-and-sachchiya-enterprises-private-limited-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sardar-co-op-credit-society-ltd-additional-joint-deputy-assistant-commissioner-of-income-tax-7541-2021</loc>
               <lastmod>2025-09-18T06:55:44.758Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.116Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-perakam-service-co-operative-bank-ltd-no-f-6916-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-1-1761</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thondernadu-service-co-operative-society-ltd-income-tax-officer-and-joint-commissioner-of-income-tax-and-commissioner-of-income-tax-appeals-30703</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-3-kolkata-eih-ltd-39-2020</loc>
               <lastmod>2025-09-18T07:08:01.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-durgapur-sinhotia-metals-and-minerals-pvt-ltd-itat-104-2019</loc>
               <lastmod>2025-09-18T07:08:01.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anil-agarwal-the-union-of-india-through-c-b-i-9992</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amjathkhan-sharmila-siraj-the-income-tax-officer-income-tax-department-office-of-the-income-tax-officer-non-corp-ward-3-3-mdu-no-2-v-p-rathinasamy-nadar-road-cr-building-bibikulam-madurai-u2013-625-002-and-the-union-of-india-rep-by-the-secretary-to-the-government-ministry-of-finance-income-tax-department-new-delhi-2387</loc>
               <lastmod>2025-09-18T06:54:02.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/binod-kumar-sinha-the-union-of-india-through-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-new-delhi-and-chairman-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-new-delhi-and-secretary-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-new-delhi-and-under-secretary-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-new-delhi-and-joint-director-data-base-cell-central-board-of-direct-taxes-department-of-revenue-ministry-of-finance-government-of-india-new-delhi-and-principal-chief-commissioner-of-income-tax-central-revenue-building-patna-and-principal-chief-commissioner-of-income-tax-central-revenue-building-up-east-lucknow-1558</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surani-steel-tubes-limited-the-income-tax-officer-ward-1-13245-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thrissur-expressway-limited-rep-by-its-director-m-prudhvi-kumar-reddy-the-income-tax-officer-ward-2-1-and-the-principal-commissioner-of-income-tax-range-2-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-union-of-india-department-of-revenue-1712-2022</loc>
               <lastmod>2025-09-18T07:03:30.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-vijay-kumar-mehta-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-vijay-kumar-mehta-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-vijay-kumar-mehta-and-kanti-prasad-sharma-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-337-pun-2017-14-m-s-arun-shinde-pune-income-tax-officer-pune</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-295-srt-2019-14-the-acit-navsari-circle-navsari-navsari-m-s-om-sai-metal-navsari</loc>
               <lastmod>2025-10-08T06:09:59.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-ahd-2016-14-m-s-sai-ashish-developers-surat-the-income-tax-officer-ward-1-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1151-ahd-2016-14-m-s-sai-ashish-developers-surat-the-income-tax-officer-ward-1-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1837-ahd-2016-14-m-s-bajrang-developers-ahmedabad-the-asstt-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-srt-2019-14-bardoli-janta-cooperative-credit-society-ltd-bardoli-pr-cit-2-surat-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-83-srt-2020-14-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-surat-dcit-circle-2-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-srt-2019-14-ani-kumar-vapi-pr-cit-valsad-valsad</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6177-del-2018-14-acit-central-circle-19-new-delhi-k-r-pulp-amp-papers-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7557-del-2017-14-saroj-arora-new-delhi-ito-ward-59-3-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5722-del-2018-14-sudhir-dhingra-new-delhi-dcit-central-circle-ii-gurgaon</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6356-del-2018-14-dcit-central-circle-ii-gurgaon-sudhir-dhingra-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6357-del-2018-14-dcit-central-circle-ii-gurgaon-sudhir-dhingra-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5729-del-2018-14-acit-central-circle-ii-gurgaon-anoop-thatai-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-221-del-2021-24-grohe-india-private-limited-gurugram-dcit-circle-2-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6044-del-2017-14-modi-metal-udyog-p-ltd-new-delhi-dcit-circle-17-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1236-mum-2020-14-acit-26-1-mumbai-manisha-manish-jaitha-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4521-mum-2015-14-laxmi-finance-amp-leasing-companies-commercial-premises-cooperative-society-ltd-mumbai-asst-cit-14-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-12-25T08:05:48.026Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sai-rameswara-solvents-pvt-ltd-principal-commissioner-of-income-tax-bhubaneswar-and-another-26578</loc>
               <lastmod>2025-12-25T09:35:20.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambika-iron-and-steel-pvt-ltd-and-sunita-dalmia-and-niru-agarwal-and-ss-mining-and-infra-pvt-ltd-keonjhar-and-bidesh-baran-roy-and-the-torque-and-ruby-associates-pvt-ltd-and-praveen-kumar-pondrati-and-bahubalendra-joshowant-narayan-deo-and-wazir-steel-industries-and-savita-jain-and-yogesh-kumar-jain-and-mohanlal-jain-and-sudhir-kumar-agarwal-and-ratan-kumar-agarwal-principal-commissioner-of-income-tax-and-others-and-national-faceless-assessment-centre-delhi-and-others-and-joint-commissioner-of-income-tax-rourkela-and-another-and-central-board-of-direct-taxes-and-others-and-the-principal-chief-commissioner-of-income-tax-odisha-and-others-and-the-income-tax-officer-ward-1-cuttack-and-others-and-the-deputy-commissioner-of-income-tax-circle-1-1-cuttack-and-others-20919</loc>
               <lastmod>2025-12-25T09:30:19.050Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-148-asr-2021-14-m-s-s-s-forgings-jalandhar-income-tax-officer-ward-2-4-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-asr-2021-14-amar-india-wollen-mills-private-limited-amritsar-income-tax-officer-ward-1-1-amritsar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-asr-2021-14-shri-irwin-khanna-jalandhar-income-tax-officer-ward-3-4-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-asr-2021-14-m-s-padmavati-mfg-company-jalandhar-assistant-commissioer-of-income-tax-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-asr-2021-14-m-s-jagson-amp-company-jalandhar-assistant-commissioner-of-income-tax-circle-ii-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-asr-2021-14-bharat-metal-works-jalandhar-income-tax-officer-ward-2-4-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-asr-2021-14-assistant-commissioner-of-income-tac-central-circle-amritsar-doctor-ashok-kumar-upal-amritsar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3302-mum-2019-14-m-s-harivardhan-steel-amp-alloys-pvt-ltd-mumbai-ito-12-2-3-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3710-mum-2019-14-m-s-majestic-infracon-private-limited-mumbai-acit-12-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3711-mum-2019-14-m-s-majestic-infracon-p-ltd-mumbai-acit-12-3-2-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-bil-2017-14-shri-shri-sucha-singh-rai-raipur-raipur-cg-the-asstt-commissioner-of-income-tax-3-1-raipur-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-pun-2021-14-rajesh-chandramal-galani-dhule-deputy-commissioner-of-income-tax-circle-dhule</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1652-pun-2018-14-jayshree-anand-rajegaonkar-nashik-assistant-commissioner-of-income-tax-central-circel-2-nashik</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1087-hyd-2018-14-ravindranath-kancherla-hyderabad-dy-commissioner-of-income-tax-circle-2-2-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-hyd-2019-14-jvp-soft-private-limited-hyderabad-income-tax-officer-ward-2-1-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-378-alld-2014-14-rajendra-pd-gupta-allahabad-dcit-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-vns-2019-14-suresh-kumar-mughalsarai-ito-ward-3-3-chandauli</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-vns-2019-14-ganpat-rai-kewal-ram-trading-company-chandauli-ito-ward-03-03-chandauli</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-219-vns-2019-14-jai-shankar-gupta-ballia-ito-range-2-4-ballia</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-172-mum-2021-14-dy-cit-circle-3-thane-shri-shibshankar-ghosh-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-559-mum-2021-14-m-s-asaria-lalji-vador-mumbai-pr-cit-7-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-209-mum-2021-24-dcit-ltu-1-mumbai-sonata-information-technology-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aashima-goyal-union-of-india-and-anr-6932-2021</loc>
               <lastmod>2025-12-25T11:25:21.564Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:22.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:23.884Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.412Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nitin-dhandhia-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-huf-and-bhargava-lodha-stock-brokers-private-limited-and-hishmat-tanwani-and-mukesh-kalla-and-dynamic-cables-limited-and-sunil-kumar-rohit-modani-huf-and-rashmi-modani-and-sanjay-kumar-sohit-modani-huf-and-suwa-lal-jakhar-and-isha-purohit-and-hari-dhobi-and-sh-devi-lal-and-kapil-taneja-and-goldendunes-buildhome-private-limited-and-akshit-sharma-and-kanta-nagpal-and-nipin-goyal-and-shyam-sunder-jhalani-and-sunil-kumar-modi-and-radhey-shyam-gupta-and-narendra-varandani-and-pravin-banthia-and-ambience-land-developers-india-private-limited-and-sachchiya-enterprises-private-limited-and-sarla-agarwal-and-himanshu-buildestates-private-limited-and-brij-kishore-mittal-and-anil-dangayach-and-sanjay-pabuwal-and-tej-prakash-kumawat-and-mohammed-tahir-and-income-tax-officer-and-central-board-of-direct-taxes-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:20.605Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/southern-gujarat-income-tax-bar-association-surat-union-of-india-and-central-board-of-direct-taxes-591-2022</loc>
               <lastmod>2025-12-25T11:15:22.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T10:20:26.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:20.845Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ballekatte-somanna-thippe-swamy-assistant-commissioner-of-income-tax-circle-4-3-1-271-2020</loc>
               <lastmod>2025-12-25T09:55:22.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-and-senior-divisional-commercial-manager-west-central-railway-kota-division-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4392-mum-2019-14-mumbai-metroplitan-region-development-authority-mumbai-ddit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4394-mum-2019-14-mumbai-metroplitan-region-development-authority-mumbai-ddit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4395-mum-2019-14-mumbai-metroplitan-region-development-authority-mumbai-ddit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6722-mum-2018-14-vilas-waman-katre-mumbai-deputy-commissioner-of-income-tax-central-range-7-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:24.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-kol-2020-14-sri-kishan-gopal-mohta-kolkata-a-c-i-t-circle-35-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-kol-2021-14-m-s-ranisati-hosiery-pvt-ltd-howrah-ito-ward-12-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5519-del-2018-14-sudhanshu-rathi-delhi-dcit-central-circle-noida</loc>
               <lastmod>2026-01-09T09:47:59.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-del-2019-14-surender-delhi-ito-ward-43-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7467-del-2018-14-sharanam-corporate-housing-pvt-ltd-new-delhi-dcit-circle-23-1-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1820-ahd-2019-14-the-dy-cit-circle-4-1-2-ahmedabad-m-s-vishal-fabrics-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-ahd-2015-14-shri-girish-vithalbhai-patel-ahmedabad-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-2016-14-the-acit-circle-6-1-ahmedabad-armee-infotech-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1900-ahd-2016-14-m-s-armee-infotech-ahmedabad-the-dy-commissioner-of-income-tax-circle-3-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-ahd-2014-14-shree-rama-multi-tech-ltd-ahmedabad-the-dy-cit-crcle-8-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-ahd-2018-14-the-acit-circle-2-1-2-ahmedabad-jas-infraspace-private-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-ahd-2019-14-m-s-rajesh-malleables-ltd-ahmedabad-ito-ward-3-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-ahd-2019-14-the-acit-central-circle-2-3-ahmedabad-shri-nartvarlal-l-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1028-chny-2019-14-p-s-jagdish-chennai-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3277-chny-2019-14-acit-cc-3-1-chennai-m-s-bgr-energy-system-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-chny-2017-14-g-sudhakar-vellore-ito-vellore</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2912-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2906-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2907-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2910-chny-2019-14-smt-pinky-devi-sunil-kumar-chennai-ito-ncw-5-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-chny-2021-14-fathimuthu-amma-mills-limited-nanguneri-acit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-584-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-mum-2020-14-smt-shruti-lodha-mumbai-asst-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-mum-2020-14-smt-sarita-lodha-mumbai-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-chny-2019-14-shri-r-gopinath-perambalur-ito-ward-1-3-trichy</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2242-chny-2019-14-e-k-educational-trust-dindigul-ito-exemptions-madurai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-chny-2020-14-rane-holdings-ltd-chennai-dcit-corporate-circle-5-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2598-chny-2018-14-kamaraj-educational-trust-krishnagiri-ito-exemption-ward-salem</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-chny-2018-14-dcit-central-circle-1-coimbatore-m-s-abt-limited-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-330-ahd-2018-16-dcit-central-circle-1-2-ahmedabad-shah-hiralal-buildcon-llp-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-33-ahd-2020-24-the-dy-cit-mehsana-circle-mehsana-m-s-zirconia-cera-tech-glazes-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-180-ahd-2005-16-the-acit-central-circle-2-3-ahmedabad-shri-pravin-virchand-shah-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-34-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-del-2021-14-nimbus-projects-ltd-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1031-del-2021-14-intellectual-securites-pvt-ltd-delhi-dcit-cc-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3675-del-2019-14-s-v-security-amp-welfare-association-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4211-del-2019-14-s-v-security-amp-welfare-association-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4986-del-2018-14-vijay-pal-garg-new-delhi-acit-central-circle-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2087-del-2019-14-acit-circle-29-1-new-delhi-sanjeev-bhalerao-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7147-del-2018-14-acit-circle-11-2-new-delhi-humboldt-wedag-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2137-del-2016-14-m-s-ireo-waterfront-private-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-del-2013-14-sohan-lal-sharma-haldwani-ito-uttrakhand</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-790-srt-2018-14-smt-champaben-a-desai-valsad-ito-ward-1-vapi</loc>
               <lastmod>2026-02-06T13:44:29.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1760-ahd-2019-14-shardaben-kalabhai-patel-banaskantha-the-ito-ward-3-palanpur</loc>
               <lastmod>2025-04-09T15:49:10.588Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-nag-2021-14-mir-asgar-hussain-nagpur-principal-commissioner-of-income-tax-2-nagpur</loc>
               <lastmod>2025-04-11T10:07:08.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-544-lkw-2017-14-m-s-tread-stone-ltd-kanpur-joint-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-11T04:56:06.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4490-mum-2018-14-dcit-9-3-2-mumbai-m-s-future-e-commerce-infrastructure-limited-mumbai</loc>
               <lastmod>2025-04-11T09:07:05.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1541-mum-2018-14-loha-ispaat-ltd-mumbai-acit-cc-43-mumbai</loc>
               <lastmod>2025-04-11T08:56:04.429Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-jab-2022-14-m-s-ved-prakash-ramniwas-ward-1-khandawa-buhana-jhunjhunun-rajasthan-333502-buhana-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-jabalpur</loc>
               <lastmod>2025-04-10T17:14:08.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-ahd-2019-14-shri-ajababhai-anadabhai-patel-ahmedabad-the-ito-ward-3-palanpur</loc>
               <lastmod>2025-04-09T18:14:02.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-2019-14-nikyben-ashokkumar-patel-visnagar-the-ito-patan-ward-5-mehsana</loc>
               <lastmod>2025-04-09T17:21:05.035Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-826-pun-2018-14-m-s-safe-lifters-pune-deputy-commissioner-of-income-tax-circle-4-pune</loc>
               <lastmod>2025-04-10T04:56:01.051Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1918-pun-2019-14-gorur-infra-projects-private-limited-new-panvel-dy-cit-panvel-circle-panvel</loc>
               <lastmod>2025-04-10T04:56:02.296Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-17-mum-2021-14-dy-cit-exemption-2-1-mumbai-m-s-uti-institute-of-capital-markets-now-known-m-s-national-institute-securities-markets-mumbai</loc>
               <lastmod>2025-04-10T00:35:05.779Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-lkw-2019-14-international-devraha-divya-foundation-trust-mathura-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-04-10T12:49:03.892Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-504-nag-2014-14-asstt-c-i-t-central-cir-2-1-nagpur-m-s-gupta-international-industries-ltd-nagpur</loc>
               <lastmod>2025-04-10T10:42:06.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1963-pun-2019-14-odd-life-living-style-private-limited-mumbai-ito-ward-2-2-nashik</loc>
               <lastmod>2025-04-10T14:49:05.639Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-pun-2018-14-assistant-commissioner-of-income-tax-central-circle-1-nashik-m-s-jaora-nayagaon-toll-road-company-pvt-ltd-indore</loc>
               <lastmod>2025-04-10T03:00:06.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1587-pun-2018-14-m-s-shree-hatkeshwara-cargo-movers-pune-assistant-commissioner-of-income-tax-circle-5-pune</loc>
               <lastmod>2025-04-10T03:00:11.218Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2678-mum-2016-14-jt-cit-osd-6-2-1-mumbai-charak-pharma-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1148-mum-2018-14-godrej-industries-limited-mumbai-assistant-commissioner-of-income-tax-hq-judl-commissioner-of-income-tax-14-mumbai</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-del-2021-14-jcb-india-ltd-new-delhi-dcit-circle-13-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1180-del-2021-14-ashok-kumar-haryana-dcit-cpc-bengalore</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1192-del-2021-14-yudhvir-singh-jamwal-gurgaon-adit-cpc-bengaluru</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-lkw-2018-14-paras-foundation-varanasi-commissioner-of-income-tax-exemption-lucknow</loc>
               <lastmod>2025-04-11T04:56:02.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-chandi-2021-14-ds-multimedia-private-limited-panchkula-dcit-cpc-ito-ward-1-panchkula</loc>
               <lastmod>2025-04-11T18:07:06.329Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-chandi-2021-14-m-s-pacific-engineers-mohali-adit-cpc-bengaluru-ito-ward-6-1-chandigarh</loc>
               <lastmod>2025-04-11T18:07:06.467Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-375-chandi-2021-14-double-knitwear-ludhiana-ito-ward-3-1-ludhiana</loc>
               <lastmod>2025-04-11T18:07:06.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-pun-2018-14-deputy-commissioner-of-income-tax-pnvel-circle-panvel-m-s-johnson-matthey-chemicals-india-pvt-ltd-raigad</loc>
               <lastmod>2025-04-11T01:56:01.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-jodh-2021-14-mona-marbles-pvt-ld-udaipur-acit-dcit-circle-2-udaipur</loc>
               <lastmod>2025-04-10T13:00:05.074Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-851-ind-2019-14-narmada-ginning-amp-pressing-factory-khirkiya-acit-circle-itarsi-bhopal</loc>
               <lastmod>2025-04-10T07:21:09.772Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-312-ahd-2020-14-jaydeep-j-patel-huf-nadiad-the-ito-ward-1-nadiad</loc>
               <lastmod>2022-10-01T15:00:09.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7432-mum-2012-14-standard-chartered-bank-mumbai-ddit-it-2-1-mumbai</loc>
               <lastmod>2022-10-01T16:30:09.080Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-bang-2020-14-m-s-sai-suryaa-holdings-private-limited-bangalore-the-income-tax-officer-ward-6-1-1-bangalore</loc>
               <lastmod>2022-10-01T16:00:08.112Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-del-2021-14-kaksh-impex-private-limited-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2022-10-01T15:00:09.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3119-chny-2019-14-subhash-chandra-reddy-chennai-acit-ncc-1-chennai</loc>
               <lastmod>2022-10-01T16:30:09.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-mum-2019-14-ito-28-3-4-mumbai-vasant-purshottam-thakkar-mumbai</loc>
               <lastmod>2022-10-01T15:30:06.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7947-del-2018-14-yash-suneja-new-delhi-acit-circle-42-1-new-delhi</loc>
               <lastmod>2022-06-13T07:34:43.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7002-mum-2019-14-ravi-gehi-huf-mumbai-acit-circle-24-3-mumbai</loc>
               <lastmod>2022-07-08T06:09:52.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-bang-2021-24-autodesk-asia-pte-limited-bangalore-income-tax-officer-international-taxation-ward-1-1-bangalore</loc>
               <lastmod>2022-10-11T10:30:08.721Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-bang-2021-23-official-liquidator-m-s-jupiter-bioscience-ltd-bangalore-assistant-commissioner-of-income-tax-circle-1-gulbarga</loc>
               <lastmod>2022-10-05T03:49:16.969Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1661-pun-2018-14-m-s-tapi-prestressed-products-ltd-jalgaon-deputy-commissioner-of-income-tax-circle-2-jalgaon</loc>
               <lastmod>2025-04-10T14:42:01.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1564-pun-2018-14-shree-chhatrapati-ssk-ltd-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
               <lastmod>2025-04-11T01:42:01.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-pun-2018-14-anant-chandrakant-kotalwar-nanded-income-tax-officer-ward-1-nanded</loc>
               <lastmod>2025-04-11T01:42:00.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-pun-2021-14-gurumauli-nagari-sahkari-pat-sanstha-marya-sangola-pune-sangola-pr-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-04-11T01:42:00.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1552-pun-2018-14-sonar-siddha-sahakari-dudh-utpadak-sanstha-ltd-solapur-income-tax-officer-ward-1-pandharpur</loc>
               <lastmod>2025-04-11T01:42:01.019Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1550-pun-2018-14-shree-siddanath-dudh-utpadak-sahakari-sanstha-maryadit-solapur-income-tax-officer-ward-1-solapur</loc>
               <lastmod>2025-04-11T01:42:01.086Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-119-ctk-2018-16-shri-mahesh-kumar-agarwal-sundargarh-dcit-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-05-21T09:58:40.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-146-ctk-2018-16-acit-central-circle-2-bhubaneswar-shri-mahesh-kumar-agarwal-sundargarh</loc>
               <lastmod>2025-05-21T09:58:40.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-81-ind-2020-16-dcit-central-2-bhopal-shri-agarwal-technical-education-society-bhopal</loc>
               <lastmod>2025-04-10T07:21:09.996Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-6-ind-2021-23-mount-everest-breweries-ltd-indore-acit-central-1-indore</loc>
               <lastmod>2025-04-11T17:21:07.240Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-10-ind-2021-23-m-s-associated-alcohols-amp-breweries-ltd-indore-the-acit-central-1-indore-indore</loc>
               <lastmod>2025-04-11T17:21:12.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-408-ctk-2015-14-dcit-bhubaneswar-m-s-mgm-minerals-ltd-bhubaneswar</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1761-del-2018-14-sarabjit-singh-ghaziabad-ito-ward-2-4-ghaziabad</loc>
               <lastmod>2025-04-11T09:42:08.199Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2510-del-2016-14-m-s-mili-marketing-pvt-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8227-del-2018-14-munjal-showa-ltd-gurugram-jcit-special-range-6-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-del-2018-14-purushotam-agarwal-ghaziabad-dcit-central-circle-ghaziabad</loc>
               <lastmod>2025-04-10T17:49:03.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-882-ind-2019-14-dcit-central-1-bhopal-dilip-buildcon-ltd-bhopal</loc>
               <lastmod>2025-04-10T07:21:09.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-650-ind-2018-14-the-dcit-itarsi-m-s-jyoti-construction-company-harda</loc>
               <lastmod>2025-04-11T17:21:09.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-62-ind-2016-16-the-acit-central-2-indore-m-s-keshav-industries-pvt-ltd-indore</loc>
               <lastmod>2025-04-09T16:56:12.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-296-del-2016-23-m-s-mitsui-amp-co-ltd-new-delhi-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-del-2021-14-expeditors-international-of-washinton-usa-washington-acit-circle-1-2-2-int-tax-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-631-del-2019-14-acit-circle-20-1-new-delhi-punjab-amp-sind-bank-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6963-del-2019-14-inderjeet-kohli-new-delhi-dcit-circle-38-1-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-522-chandi-2019-14-maverick-builders-pvt-ltd-ludhiana-ito-w-7-4-ludhiana</loc>
               <lastmod>2025-04-10T12:07:07.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2051-hyd-2018-14-asst-commissioner-of-income-tax-central-circle-2-4-hyderabad-gayatri-projects-limited-hyderabad</loc>
               <lastmod>2025-04-10T13:21:06.414Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4269-mum-2019-14-zishaan-fashion-pvt-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-11T07:28:10.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4745-del-2012-14-acit-meerut-shri-anil-kumar-saha-noida</loc>
               <lastmod>2025-04-10T23:28:04.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2143-del-2017-14-acit-new-delhi-sh-harish-panwar-delhi</loc>
               <lastmod>2025-04-10T23:28:08.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-472-hyd-2020-14-saraca-laboratories-limited-hyderabad-asst-commissioner-of-income-tax-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:02.908Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-500-hyd-2021-14-pooja-fashion-hyderabad-assistant-commissioner-of-income-tax-central-circle-1-4-hyderabad</loc>
               <lastmod>2025-04-10T23:56:03.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-hyd-2020-14-cdk-global-india-private-limited-hyderabad-asst-commissioner-of-income-tax-circle-1-2-hyderabad</loc>
               <lastmod>2025-04-10T23:56:03.394Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1309-hyd-2019-14-lucid-medical-dignostics-private-limited-hyderabad-asst-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-04-10T02:35:05.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1118-chandi-2019-14-shri-dilbag-jind-ito-ward-2-jind</loc>
               <lastmod>2025-04-11T18:07:02.888Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-ind-2020-14-dcit-indore-indore-m-s-shree-santoshi-traders-indore</loc>
               <lastmod>2025-04-11T19:00:10.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-595-ind-2019-14-jila-sahakari-kendriya-bank-dhar-dhar-the-cit-a-i-indore</loc>
               <lastmod>2025-04-11T19:00:10.551Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-77-pun-2021-14-sanket-chakor-shah-walchand-nagar-indapur-dy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-04-11T01:49:09.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-pun-2021-14-jyoi-chakor-shah-walchand-nagar-indapur-dy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2025-04-11T01:49:09.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5975-del-2019-14-laxmi-devi-new-delhi-ito-ward-35-1-new-delhi</loc>
               <lastmod>2025-04-10T16:07:09.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3133-del-2016-14-akhil-bhartiya-shree-vekunthnath-sewa-dharmarth-trust-vrindaban-hisar-cit-exemptions-chandigarh</loc>
               <lastmod>2025-04-10T20:56:09.182Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-del-2021-14-sunny-international-limited-haryana-chandigarh-dcit-cpc-bengaluru-karnataka-bengaluru</loc>
               <lastmod>2025-04-10T23:07:04.396Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1050-del-2019-14-nadeem-husan-delhi-ito-ward-48-3-new-delhi</loc>
               <lastmod>2025-04-10T23:07:04.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1494-del-2019-14-anupam-kumar-meerut-up-ito-ward-1-1-meerut</loc>
               <lastmod>2025-04-10T23:07:04.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2690-del-2019-14-sanjeev-dhawan-new-delhi-ito-ward-63-1-new-delhi</loc>
               <lastmod>2025-04-10T23:07:04.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-del-2017-14-universal-buildwelll-p-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-04-10T22:56:07.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-hyd-2017-14-dcit-circle-1-2-hyderabad-hyderabad-bramhani-industries-limited-jammalamadugu-ysr-dist-ysr-dist</loc>
               <lastmod>2025-04-10T23:42:08.025Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-174-hyd-2020-14-diwakar-logistics-tadipatri-asst-commissioner-of-income-tax-circle-1-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-340-hyd-2021-14-battu-kusuma-kumari-tirupathi-commissioner-of-income-tax-appeals-visakhapatnam</loc>
               <lastmod>2025-04-10T23:49:00.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-446-mum-2021-14-ito-ward-32-1-1-mumbai-dharam-hasmukhbhai-jagda-mumbai</loc>
               <lastmod>2025-04-11T11:28:06.335Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-247-mum-2021-24-m-s-sunrise-corporation-mumbai-ito-17-3-4-mumbai</loc>
               <lastmod>2025-04-11T13:07:10.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3556-del-2016-14-dcit-new-delhi-m-s-futurz-next-services-ltd-new-delhi</loc>
               <lastmod>2025-04-09T16:07:09.036Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1748-hyd-2019-14-asst-commissioner-of-income-tax-circle-1-1-hyderabad-vijay-tiles-amp-cement-produces-hyderabad</loc>
               <lastmod>2025-04-10T01:35:13.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3019-chny-2019-14-popular-foundations-pvt-ltd-chennai-acit-central-circle-3-4-chennai</loc>
               <lastmod>2025-04-10T01:35:03.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2623-chny-2018-14-ito-ward-1-kanchipuram-rajkumar-chennai</loc>
               <lastmod>2025-04-10T01:28:03.751Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2236-chny-2019-14-m-badri-narayanan-chennai-ito-ncw-1-5-chennai</loc>
               <lastmod>2025-04-10T01:28:05.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-411-ahd-2019-16-the-acit-central-circle-2-1-ahmedabad-m-s-dineshchandra-r-agrawal-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-10T00:35:10.592Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-413-ahd-2019-16-the-acit-central-circle-2-1-ahmedabad-m-s-dineshchandra-r-agrawal-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-10T00:35:10.910Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1557-chny-2019-14-b-sujatha-coimbatore-ito-non-corporate-ward-2-5-coimbatore</loc>
               <lastmod>2025-04-10T01:07:05.403Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-74-hyd-2021-24-gutta-narsaimha-reddy-nalgonda-income-tax-officer-ward-1-suryapet</loc>
               <lastmod>2025-04-10T23:56:06.233Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-477-hyd-2021-14-dsr-infrastructure-private-limited-hyderabad-assistant-commissioner-of-income-tax-circle-1-4-hyderabad</loc>
               <lastmod>2025-04-10T23:56:00.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1945-hyd-2017-14-vijay-kumar-agarwal-hyderabad-asst-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:00.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-ind-2017-14-m-s-khurana-construction-pvt-ltd-indore-deputy-commissioner-of-income-tax-5-1-indore</loc>
               <lastmod>2025-04-09T18:21:01.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-ind-2019-14-murlidhar-mundra-huf-indore-ito-3-1-indore</loc>
               <lastmod>2025-04-09T18:21:01.479Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2024-mum-2019-14-igloo-dairy-services-pvt-ltd-mumbai-cit-a-59-mumbai</loc>
               <lastmod>2025-04-09T18:35:07.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-bang-2020-14-m-s-sri-krishnadevaraya-educational-trust-bangalore-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-04-11T11:56:07.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-mum-2020-14-tata-realty-and-infrastructure-ltd-mumbai-ast-cit-2-3-1-mumbai</loc>
               <lastmod>2025-04-11T12:28:08.649Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1360-jpr-2019-14-dcit-central-circl-1-jaipur-shri-mohan-sukhani-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-chandi-2020-14-kulwinder-singh-ludhiana-ito-ward-2-4-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1005-chandi-2018-14-shri-sucha-singh-langah-mohali-pr-cit-2-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-chandi-2020-14-shri-shiv-shambhu-sharma-sirsa-income-tax-officer-ward-2-sirsa</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-153-del-2020-24-karl-storz-endoscopy-india-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-09T21:00:15.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-757-hyd-2020-14-asst-commissioner-of-income-tax-central-circle-tirupati-palakala-gunasekhar-tirupati</loc>
               <lastmod>2025-04-09T21:14:08.181Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-hyd-2021-14-tarakarama-educational-society-hyderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.653Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.059Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.537Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.569Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-mum-2021-14-niagara-financial-consultants-p-ltd-mumbai-pr-cit-city-6-mumbai</loc>
               <lastmod>2025-04-09T22:00:00.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1081-hyd-2019-14-dy-commissioner-of-income-tax-circle-1-2-hyderabad-compugain-solutions-india-private-limited-hyderabad</loc>
               <lastmod>2025-04-10T15:49:01.317Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-mum-2021-14-gemolagical-institute-of-america-inc-mumbai-the-acit-international-taxation-circle-2-3-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7106-mum-2019-14-hathway-investment-pvt-ltd-mumbai-asst-cit-circle-12-2-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6352-del-2017-14-spr-foods-delhi-ito-ward-47-1-new-delhi</loc>
               <lastmod>2025-04-11T14:42:07.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-kol-2020-14-vishal-jalan-chinsuraha-ito-wd-45-4-kolkata</loc>
               <lastmod>2025-04-10T10:49:04.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-ahd-2019-14-dcit-central-circle-2-vadodara-neotech-education-foundation-vadodara</loc>
               <lastmod>2025-04-11T20:35:02.702Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-68-ahd-2019-16-dcit-central-circle-2-vadodara-smt-ansuyaben-p-patel-vadodara</loc>
               <lastmod>2025-04-11T20:35:03.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-lkw-2019-14-m-s-sahara-city-homes-devas-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:13.962Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-lkw-2019-14-m-s-sahara-city-homes-moradabad-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:14.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-32-lkw-2019-14-m-s-sahara-city-homes-aligarh-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:14.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-lkw-2019-14-m-s-sahara-city-homes-rajkot-income-tax-officer-34-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:07:00.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-lkw-2019-14-m-s-sahara-city-homes-muzaffar-nagar-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:15.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1043-hyd-2015-14-tiffins-barytes-asbestos-and-paints-ltd-chennai-chennai-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T10:07:08.821Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1046-hyd-2015-14-tiffins-barytes-asbestos-and-paints-ltd-chennai-chennai-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T10:07:08.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-hyd-2015-14-tiffins-barytes-asbestos-and-paints-ltd-chennai-chennai-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T10:07:08.926Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-hyd-2019-14-dy-commissioner-of-income-tax-circle-17-1-hyderabad-deepika-infratech-private-limited-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.141Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-hyd-2020-14-asst-commissioner-of-income-tax-circle-1-1-tirupati-saptagiri-grameena-bank-chittoor</loc>
               <lastmod>2025-04-10T10:07:09.214Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-hyd-2019-14-madhucon-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-hyd-2020-14-asst-commissioner-of-income-tax-central-circle-2-1-hyderabad-madhucon-projects-limited-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.624Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-del-2017-14-jasmine-infratech-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-10T10:42:07.015Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8265-del-2019-14-abdul-wahab-ghaziabad-ito-ward-1-5-ghaziabad</loc>
               <lastmod>2025-04-10T11:56:04.454Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-hyd-2021-14-andhra-pragathi-farmers-service-co-op-soceity-pamulapadu-ito-ward-2-nandyal</loc>
               <lastmod>2025-04-10T11:49:01.944Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2706-del-2019-14-ram-kumar-dhiman-delhi-ao-ward-26-4-new-delhi</loc>
               <lastmod>2025-04-10T23:07:03.368Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1736-chny-2013-14-acit-chennai-a-m-ratnam-chennai</loc>
               <lastmod>2025-04-11T17:42:04.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2076-chny-2018-14-parameshwara-mangalam-steels-private-limited-chennai-dcit-circle-1-trichy</loc>
               <lastmod>2025-04-11T17:42:00.922Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-57-chny-2019-23-m-s-dalmia-cements-bharat-ltd-tiruchirapalli-acit-circ-le-1-trichy</loc>
               <lastmod>2025-04-11T17:49:00.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-chny-2018-14-acit-circ-le-1-trichy-m-s-dalmia-cements-bharat-ltd-tiruchirapalli</loc>
               <lastmod>2025-04-11T17:49:00.557Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-180-srt-2019-14-smt-nituben-pradeep-dhingra-surat-pr-cit-1-surat-surat</loc>
               <lastmod>2025-07-10T08:17:37.302Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-102-bang-2017-23-late-smt-vishalakshi-devi-bangalore-wealth-tax-officer-ward-6-3-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1569-bang-2018-14-m-s-apl-worlwide-express-pvt-ltd-bangalore-income-tax-officer-ward-1-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3215-bang-2018-14-vishnusa-ramachandrasa-habib-hubli-the-assistant-commissioner-of-income-tax-circle-1-1-hubli</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-769-bang-2019-14-sobha-nagasandra-apartment-owners-welfare-association-bangalore-deputy-commissioner-of-income-tax-circle-6-2-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-bang-2021-14-deputy-commissioner-of-income-tax-exemptions-circle-1-bengaluru-karnataka-industrial-areas-development-board-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-578-bang-2021-14-deputy-commissioner-of-income-tax-exemptions-circle-1-bengaluru-karnataka-industrial-areas-development-board-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2247-bang-2018-14-m-s-namdhari-seeds-bangalore-the-assistant-commissioner-of-income-tax-circle-3-2-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2246-bang-2018-14-namdhari-seeds-pvt-ltd-bangalore-the-deputy-commissioner-of-income-tax-circle-5-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-bang-2020-14-m-s-namdhari-seeds-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-bang-2020-14-namdhari-seeds-private-limited-bengaluru-the-join-commissioner-of-income-tax-osd-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-573-bang-2020-14-namdhari-seeds-private-limited-bangalore-the-join-commissioner-of-income-tax-osd-circle-5-1-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-bang-2013-14-dcit-millipore-india-pvt-ltd</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-961-bang-2017-14-cisco-systems-services-b-v-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-bang-2016-14-ito-bangalore-m-s-xchanging-solutions-ltd-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1506-bang-2017-14-m-s-target-corporation-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1397-bang-2018-14-geetha-pundaleeka-bangalore-the-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2366-bang-2019-14-the-deputy-commissioner-of-income-tax-central-circle-1-mangaluru-shri-m-n-rajendra-kumar-udupi</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-397-bang-2021-14-swiss-re-global-business-solutions-india-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-6-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1689-bang-2017-14-robert-bosch-engineering-and-business-solutions-pvt-ltd-bangalore-income-tax-officer-tds-osd-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-bang-2021-14-tanglin-developments-limited-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-bang-2021-14-rajesh-nagaraja-rao-jagdale-bengaluru-principal-commissioner-of-income-tax-central-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2055-bang-2018-14-sri-k-harsha-reddy-davanagere-the-income-tax-officer-ward-1-2-davanagere</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-nag-2017-14-m-s-fire-arcor-infrastructure-pvt-ltd-nagpur-a-c-i-t-central-cir-2-1-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-nag-2017-14-shri-rajendra-madhukar-mahajan-nagpur-the-ito-ward-1-3-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1075-pun-2018-14-pranjal-constructions-pvt-ltd-pune-assistant-commissioner-of-income-tax-circle-4-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2600-pun-2017-14-income-tax-officer-ward-1-satara-karad-janata-sahakari-bank-ltd-satara</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1364-pun-2018-14-prima-private-ltd-pune-deputy-commissioner-of-income-tax-circle-10-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-pun-2019-14-rukmini-sahakari-bank-ltd-ahmednagar-assistant-commissioner-of-income-tax-ahmednagar-circle-ahmednagar</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1344-pun-2018-14-samir-nagindas-shah-mumbai-deputy-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-44-pun-2021-24-mansh-pannalal-bagdia-jalna-deputy-commissioner-of-income-tax-jalna</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-pun-2021-24-prabhakar-damodar-gawande-ahmednagar-income-tax-officer-ward-3-ahemdnagar</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5243-mum-2019-14-deputy-commissioner-of-income-tax-central-circle-6-2-mumbai-m-s-gannon-dunkerley-amp-co-ltd-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5107-mum-2011-14-ramchandra-dashrath-amp-co-navi-mumbai-dcit-22-3-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-194-srt-2019-14-bhavna-bullion-pvt-ltd-surat-dcit-central-circle-3-surat</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-srt-2018-14-vinesh-ramanbhai-patel-surat-income-tax-officer-ward-bardoli-surat</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-srt-2020-14-ito-ward-2-1-4-surat-tirupati-energy-solutions-pvt-ltd-surat</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-339-srt-2019-14-sub-registrar-office-chikhli-chikhli-joint-director-of-income-tax-intelligence-amp-criminal-investigation-ahmedabad</loc>
               <lastmod>2025-07-10T08:17:37.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-srt-2020-14-dcit-circle-2-2-surat-the-surat-district-co-op-bank-ltd-surat</loc>
               <lastmod>2025-07-10T08:17:37.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-mum-2020-14-rajeshkumar-chamaria-mumbai-ito-24-3-5-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3566-mum-2019-14-acit-3-2-1-mumbai-m-s-lalitpur-power-generation-company-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4745-mum-2019-14-charms-developers-thane-acit-circle-1-thane</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6097-mum-2019-14-smt-padma-vipin-sahgal-mumbai-mumbai-ito-23-2-5-mumbai-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-246-mum-2021-24-hemant-m-mehta-huf-mumbai-acit-33-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-mum-2020-14-ketan-sureshchandra-shah-mumbai-ito-25-2-1-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3167-del-2018-14-acit-circle-3-noida-uday-veer-singh-noida</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4972-del-2017-14-acit-central-circle-8-new-delhi-surya-fresh-foods-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-470-chny-2019-14-bookzilla-salem-ito-ward-1-4-salem</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2530-chny-2019-14-rajappa-kumar-chennai-ito-corporate-ward-4-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2627-chny-2016-14-acit-chennai-m-s-viswakarma-mines-amp-building-material-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2720-chny-2018-14-bharath-wind-farm-ltd-chennai-dcit-corporate-circle-1-2-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4175-mum-2019-14-clover-solar-pvt-ltd-mumbai-ito-range-3-1-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-284-mum-2020-24-mohini-d-more-thane-ito-wd-3-3-kalyan</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-bang-2018-14-m-s-monarch-bangalore-income-tax-officer-ward-1-2-1-bangalore-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-bang-2008-14-dcit-gulbarga-m-s-jupiter-bioscience-ltd-bidar</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-bang-2009-14-dcit-gulbarga-m-s-jupiterbioscience-ltd-bidar</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1986-bang-2018-14-additional-commissioner-of-income-tax-ltu-bangalore-m-s-hewlett-packward-india-sales-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-bang-2018-14-m-s-foot-prints-collateral-services-pvt-ltd-bangalore-assistant-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-bang-2019-14-sri-amit-kumar-loya-gulbarga-the-deputy-commissioner-of-income-tax-central-circle-belagavi</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1678-bang-2018-14-m-s-corporation-bank-mangalore-assistant-commissioner-of-income-tax-circle-2-1-mangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-560-bang-2021-14-pradeep-lankapalli-bangalore-deputy-commissioner-of-income-tax-circle-5-3-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-517-bang-2019-14-m-s-timken-engineering-and-research-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7410-mum-2019-14-rajesh-suresh-jain-mumbai-dcit-cc-2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1065-mum-2020-14-vananchal-properties-pvt-ltd-mumbai-ito-3-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-mum-2021-14-transforming-structures-construction-pvt-ltd-mumbai-cit-a-22-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6295-mum-2019-14-vodafone-idea-ltd-mumbai-dy-cit-tds-2-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-692-mum-2021-14-ramesh-kumar-purohit-mumbai-pr-cit-city-17-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2851-mum-2017-14-the-board-of-control-for-cricket-in-india-mumbai-acit-cent-cir-35-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1384-mum-2021-14-v-k-natha-co-operative-housing-society-mumbai-asstt-cit-circle-19-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2405-mum-2019-14-mr-sunil-gajanan-chitre-palghar-cit-a-3-palghar</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-780-mum-2021-14-vodafone-idea-ltd-mumbai-pr-cit-5-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-mum-2021-14-dy-cit-32-1-mumbai-shri-mangesh-tukaram-sawant-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1500-hyd-2019-14-income-tax-officer-it-ii-hyderabad-hajeebuvenkata-seta-rama-chandra-ravindranath-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-hyd-2021-14-lsc-steels-private-limited-hyderabad-deputy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-490-hyd-2021-14-vrvs-india-private-limited-hyderabad-deputy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-jpr-2021-14-mona-dewan-g1-51-sitapura-industrial-area-jaipur-cpc-bengaluru-acit-circle-7-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-308-jpr-2021-14-hiteshi-enterprises-private-limited-jaipur-deputy-commissioner-of-income-tax-cpc-cit-ajmer</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-315-jpr-2021-14-anil-sharma-jaipur-ito-ward-1-jhunjhunu-jhunjhunu</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-317-jpr-2021-14-kamlesh-gupta-jaipur-acit-dcit-circle-cpc-bangelore</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-jpr-2022-14-faiyaz-ali-khatri-jaipur-ito-ward-1-sikar-sikar</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-478-mum-2020-14-m-s-fortune-rpj-developers-thane-acit-circle-1-thane</loc>
               <lastmod>2025-04-10T16:07:07.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1041-mum-2021-14-dy-cit-cc-8-1-mumbai-m-s-j-k-investors-bombay-ltd-mumbai</loc>
               <lastmod>2025-04-09T17:00:06.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3107-chny-2018-14-east-coast-consultants-and-infrastructure-ltd-chennai-acit-company-circle-ii-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-chny-2018-14-tirunelveli-district-central-co-operative-bank-ltd-tirunelveli-acit-circle-1-tirunelveli</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ind-2021-14-m-s-agrawal-drugs-amp-chemicals-p-ltd-indore-the-ito-tds-2-indore</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-443-ind-2018-14-pushpa-developers-indore-acit1-1-indore-indore</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-272-ind-2019-16-dcit-central-1-bhopal-kareli-sugar-mill-p-ltd-narsinghpur</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-275-ind-2019-16-dcit-central-1-bhopal-kareli-sugar-mill-p-ltd-narsinghpur</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-276-ind-2019-16-dcit-central-1-bhopal-kareli-sugar-mill-p-ltd-narsinghpur</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-278-ind-2019-16-kareli-sugar-mill-p-ltd-narsinghpur-dcit-central-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-ind-2021-24-shri-pankaj-kalani-indore-the-dcit-central-1-indore</loc>
               <lastmod>2025-08-20T11:11:10.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-119-ind-2018-16-the-acit-central-1-bhopal-m-s-vrindawan-construction-co-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-237-ind-2017-16-m-s-agarwal-construction-company-bhopal-dypti-commissioner-of-income-tax-central-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-ahd-2019-14-nirav-rameshbhai-shah-ahmedabad-the-ito-ward-5-1-4-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1593-ahd-2019-14-oasis-enterprises-vadodara-the-dcit-central-circle-1-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2948-ahd-2017-14-abdulvahed-a-sheikh-legal-heirof-late-smt-sarifaben-bikhubhai-shek-ahmedabad-the-ito-ward-7-2-5-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1230-ahd-2019-14-m-s-veeda-clinical-research-pvt-ltd-ahmedabad-the-dcit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.020Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brand-alloys-private-limited-union-of-india-ors-2043-2022</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brand-alloys-private-limited-union-of-india-ors-2043-2022</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/himatsingka-agencies-private-limited-union-of-india-through-its-secretary-ministry-of-finance-department-of-revenue-and-central-board-of-direct-taxes-through-its-chairman-and-principal-chief-commissioner-of-income-tax-patna-and-asst-commissioner-of-income-tax-tds-circle-patna-16625</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-amina-khatoon-the-union-of-india-rep-by-its-secretary-ministry-of-finance-new-delhi-and-the-designated-authority-under-the-direct-tax-vivad-se-vishwas-act-2020-and-the-commissioner-of-income-tax-appeals-6-it-towers-ac-guards-hyderabad-and-the-assistant-commissioner-of-income-tax-circle-14-1-room-no-635-6th-floor-c-block-it-towers-ac-guards-hyderabad-28250</loc>
               <lastmod>2025-09-18T06:55:26.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gujarat-mazdoor-sabha-through-its-secretary-kalpeshbhai-vekariya-ajai-das-mehrotra-principal-chief-commissioner-of-income-tax-453-2020</loc>
               <lastmod>2025-09-18T06:55:44.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mamta-bhavesh-dave-income-tax-officer-ward-3-gandhinagar-17915-2018</loc>
               <lastmod>2025-09-18T06:55:44.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arunaben-kanaiyalal-patel-l-r-of-late-kanaiyalal-dalsukh-patel-asst-commissioner-of-income-tax-cent-circle-2-4-or-his-successor-c-sca-18981-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arunaben-kanaiyalal-patel-l-r-of-late-kanaiyalal-dalsukh-patel-asst-commissioner-of-income-tax-cent-circle-2-4-or-his-successor-19259-of-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landscape-vinamay-pvt-ltd-anr-union-of-india-ors-12104</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gagan-ferrotech-limited-and-chhabra-ispat-pvt-ltd-and-jay-ambey-metals-pvt-ltd-and-surya-alloy-industries-ltd-and-debeanjana-hard-coke-private-limited-and-alakananda-sponge-iron-ltd-and-ratan-ispat-pvt-ltd-and-jagadamba-ispat-pvt-ltd-and-lalwani-ferro-alloys-ltd-and-maan-concast-private-limited-west-bengal-electricity-regulatory-commission-and-damodar-valley-corporation-15428</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gagan-ferrotech-limited-and-chhabra-ispat-pvt-ltd-and-jay-ambey-metals-pvt-ltd-and-surya-alloy-industries-ltd-and-debeanjana-hard-coke-private-limited-and-alakananda-sponge-iron-ltd-and-ratan-ispat-pvt-ltd-and-jagadamba-ispat-pvt-ltd-and-lalwani-ferro-alloys-ltd-and-maan-concast-private-limited-west-bengal-electricity-regulatory-commission-15428</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/indo-international-tobacco-ltd-and-ssm-exports-shri-vivek-prasad-additional-director-general-dggi-ors-751-2021-2420-2021-4036-2021</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-sheela-virginia-rodrigues-the-principal-commissioner-of-income-tax-and-income-tax-officer-ward-3-29801</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ernakulam-district-posts-telecom-and-bsnl-employees-co-operative-society-ltd-no-e-85-income-tax-officer-national-faceless-assessment-centre-new-delhi-22697</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koorakkadan-ebrahim-rasheed-the-income-tax-officer-ward-3-ward-2-and-the-commissioner-of-income-tax-appeals-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-227</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T07:02:49.994Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atlas-brands-private-limited-commissioner-of-income-tax-tds-and-assistant-commissioner-of-income-tax-centralised-processing-cell-tds-19960-2021-17489-2021</loc>
               <lastmod>2025-09-18T07:04:45.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maliakal-varkey-thomas-principal-chief-commissioner-of-income-tax-nfac-delhi-and-commissioner-of-income-tax-appeals-unit-2-and-assistant-commissioner-of-income-tax-non-corporate-circle-1-1-and-deputy-commissioner-of-income-tax-corporate-circle-1-1-2179</loc>
               <lastmod>2025-09-18T07:02:49.999Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-kolkata-2-suprabha-industries-limited-ga-2-2021</loc>
               <lastmod>2025-09-18T07:08:01.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-exemptions-kolkata-vidya-bharati-society-for-educational-scientific-advancement-itat-21-2018</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-kolkata-1-kolkata-blue-heaven-griha-nirman-pvt-ltd-and-wellgrowth-grihanirman-pvt-ltd-and-orchid-griha-nirman-pvt-ltd-250-2017</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-dunlop-india-ltd-itat-170-2021</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nirmal-industries-private-limited-and-vinod-kumar-roongta-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-santosh-kumar-and-shiv-vegpro-private-limited-and-abhimanyu-golcha-and-surendra-kumar-golcha-and-nandkishor-khandelwal-and-badami-devi-khandelwal-and-suchita-joshi-and-budhi-prakash-sharma-and-kusum-sharma-and-anita-dangayach-and-ekco-plastics-private-limited-and-rajesh-kumar-gupta-and-navjeevan-resorts-and-holidays-private-limited-and-vijay-dangayach-huf-and-shobha-dangayach-and-padam-chand-jain-and-puneet-pratap-singhal-and-iconic-fashion-retailing-private-limited-and-samarth-lifestyle-retailing-private-limited-and-vijay-kumar-mehta-and-gulabchand-sharma-and-shri-sushil-kumar-bansal-and-nitin-dhandhia-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-and-bhargava-lodha-stock-brokers-private-limited-and-hishmat-tanwani-and-mukesh-kalla-and-dynamic-cables-limited-and-sunil-kumar-rohit-modani-huf-and-rashmi-modani-and-sanjay-kumar-sohit-modani-huf-and-suwa-lal-jakhar-and-isha-purohit-and-hari-dhobi-and-sh-devi-lal-and-kapil-taneja-and-goldendunes-buildhome-private-limited-and-nipin-goyal-and-shri-shyamkripa-properties-private-limited-and-phool-chand-choudhary-and-akshit-sharma-and-brand-india-real-estate-private-limited-and-rohini-chadda-and-vcb-trading-llp-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-suman-choudhary-and-devendra-kumar-bansal-and-sharad-mishra-and-sara-lifestyles-and-leisures-private-limited-and-sunil-choudhary-and-narendra-varandani-and-ravi-jain-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-asansol-eastern-coalfields-ltd-itat-98-2018</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-exemptions-kolkata-seth-jagannath-bajoria-charitable-trust-ia-no-ga-2-2017-old-no-ga-3645-2017</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-asansol-eastern-coalfields-ltd-od-26-itat-96-2018</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-kolkata-4-v2-retail-limited-ga-2-of-2017</loc>
               <lastmod>2025-09-18T07:08:01.959Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thrissur-expressway-limited-rep-by-its-director-m-prudhvi-kumar-reddy-the-income-tax-officer-ward-2-1-and-the-principal-commissioner-of-income-tax-range-2-and-the-commissioner-of-income-tax-appeals-and-union-of-india-department-of-revenue-1673</loc>
               <lastmod>2025-09-18T07:03:30.215Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaizen-enterprises-pvt-ltd-assistant-commissioner-of-income-tax-central-circle-kota-71-2019</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dukhan-prasad-singh-the-union-of-india-and-the-principal-chief-commissioner-of-income-tax-and-the-chief-commissioner-of-income-tax-and-the-joint-commissioner-of-income-tax-and-the-deputy-commissioner-of-income-tax-and-the-assistant-commissioner-of-income-tax-and-the-income-tax-officer-ward-6-3-625</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maurya-motors-private-limited-union-of-india-through-its-secretary-ministry-of-finance-department-of-revenue-and-central-board-of-director-taxes-through-its-chairman-and-principal-chief-commissioner-of-income-tax-patna-and-asst-commissioner-of-income-tax-tds-circle-patna-16746-of-2021</loc>
               <lastmod>2025-09-18T06:57:56.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-srt-2020-14-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-surat-ito-ward-1-bardoli</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-srt-2020-14-ito-ward-1-bardoli-shree-mahuva-pradesh-sahakari-khand-udhyog-mandli-ltd-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-asr-2021-14-n-v-r-forgings-jalandhar-income-tax-officer-ward-1-5-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-179-asr-2021-14-m-s-v-k-valves-pvt-ltd-jalandhar-assistant-commissioner-of-income-tax-1-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-asr-2021-14-shri-sukhdev-singh-bhatia-jalandhar-income-tax-offiocer-ward-1-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2055-ahd-2018-14-the-acit-mehsana-circle-mehsana-shri-maulikkumar-manilal-patel-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2056-ahd-2018-14-the-acit-mehsana-circle-mehsana-shri-manankumar-manilal-patel-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-618-ahd-2019-14-florence-education-trust-ahmedabad-ito-exemption-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-130-ahd-2021-24-emerson-process-management-india-pvt-ltd-erstwhile-m-s-tyco-valves-amp-controls-india-pvt-ltd-baroda-the-dy-cit-baroda-cir-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-137-ahd-2021-24-ito-ward-5-3-1-ahmedabad-shri-vikas-narayan-baddi-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-136-ahd-2021-24-the-dcit-circle-3-1-1-ahmedabad-pradeep-sugamchand-kawadiya-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-175-ahd-2016-16-krishna-developers-vadodara-the-income-tax-officer-ward-5-2-baroda</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dastan-residency-through-joga-singh-kalra-national-e-assessment-centre-delhi-7461-2021</loc>
               <lastmod>2025-12-25T09:40:23.237Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harsh-dipak-shah-union-of-india-c-sca-19804-2021</loc>
               <lastmod>2025-12-25T11:20:21.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T10:20:25.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-aluminium-company-ltd-union-of-india-ors-14528-2021</loc>
               <lastmod>2025-12-25T11:25:21.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1266-kol-2019-14-ceebuild-company-pvt-ltd-kolkata-d-c-i-t-circle-1-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-kol-2020-14-satyam-securities-amp-finance-pvt-ltd-kolkata-i-t-o-ward-5-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-kol-2020-14-kna-share-brokers-p-ltd-kolkata-pr-cit-2-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-kol-2020-14-m-s-evan-vinimay-pvt-ltd-agra-pr-c-i-t-4-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7468-del-2018-14-sameer-kapoor-delhi-ito-ward-16-3-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-bontala-aleem-miah-works-contractor-the-assistant-commissioner-of-income-tax-circle-1-and-the-bank-of-india-and-union-bank-of-india-and-the-union-of-india-948</loc>
               <lastmod>2025-12-25T09:00:20.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ayira-vaisyar-telugu-beri-vysya-sabha-the-assistant-commissioner-of-endowments-chittoor-chittoor-district-and-the-commissioner-of-endowments-boggulakunta-tilak-road-abids-hyderabad-and-government-of-andhra-pradesh-secretariat-hyderabad-rep-by-its-principal-secretary-revenue-endowments-department-31438-31476-1931</loc>
               <lastmod>2025-12-25T10:15:30.417Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:24.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-and-station-manager-west-central-railway-sawaimadhopur-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.258Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-kota-raj-and-station-manager-west-central-railway-sawaimadhopur-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-and-station-manager-west-central-railway-sawaimadhopur-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.603Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:20.331Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.686Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-gangadhar-jena-principal-chief-commissioner-of-income-tax-odisha-and-others-36622</loc>
               <lastmod>2025-12-25T09:30:20.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tulsi-gramodhyog-seva-samiti-thru-president-pradeep-agarwal-principal-chief-commissioner-of-income-tax-and-2-others-3</loc>
               <lastmod>2025-12-25T09:20:19.923Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sai-swadhin-commercials-pvt-ltd-principal-commissioner-of-income-tax-bhubaneswar-and-another-26582</loc>
               <lastmod>2025-12-25T09:35:20.073Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5352-del-2017-14-ykm-holdings-pvt-ltd-gurgaon-dcit-circle-27-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-del-2021-14-gbt-india-private-limited-delhi-national-e-assesment-centre-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6176-del-2018-14-acit-central-circle-19-new-delhi-murli-projects-p-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4188-del-2017-14-acit-e-circle-1-1-new-delhi-divya-jyoti-jagrati-sansthan-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3655-del-2018-14-ito-ward-22-4-new-delhi-vikramendra-prasad-bhalla-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2086-del-2018-14-ratna-commercial-enterprises-pvt-ltd-new-delhi-addl-cit-range-21-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5644-del-2018-14-sharda-exports-new-delhi-dcit-circle-2-meerut</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/snehal-sinha-the-principal-chief-commissioner-of-income-tax-and-the-principal-commissioner-of-income-tax-i-and-the-commissioner-of-income-tax-tds-and-joint-commissioner-of-income-tax-and-additional-commissioner-of-income-tax-and-income-tax-officer-ward-6-3-and-punjab-and-sind-bank-16005</loc>
               <lastmod>2025-12-25T08:30:20.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6362-del-2018-14-acit-central-circle-ii-gurgaon-anoop-thatai-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5721-del-2018-14-sudhir-dhingra-new-delhi-dcit-central-circle-ii-gurgaon</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1061-del-2018-14-nav-bharat-agricultural-farm-karnal-ito-ward-3-karnal</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-sai-rameswara-solvents-pvt-ltd-principal-commissioner-of-income-tax-bhubaneswar-and-another-26527</loc>
               <lastmod>2025-12-25T09:35:20.046Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-alld-2021-14-the-high-court-bar-association-allahabad-cit-exemption-lucknow</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-151-jpr-2021-14-sh-amit-mantri-a-3-a-anaj-mandi-chandpole-bazar-jaipur-dcit-circle-1-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-196-vns-2019-14-manvendra-pratap-singh-varanasi-ito-ward-1-3-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-vns-2019-14-gopal-ji-jaiswal-varanasi-ito-ward-1-2-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-mum-2021-14-m-s-a-amp-j-associates-mumbai-pr-cit-19-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5279-mum-2017-14-income-tax-officer-11-3-2-mumbai-varad-vinayak-realty-private-limited-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6928-mum-2018-14-vijay-steel-corporation-p-ltd-mumbai-dcit-13-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2151-mum-2019-14-ada-cellworks-wireless-engg-pvt-ltd-mumbai-dy-cit-15-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6418-mum-2016-14-tata-sons-ltd-mumbai-dcit-cir-2-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-mum-2021-14-seth-damji-laxmichand-jain-dharma-sthanak-mumbai-ito-exe-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-mum-2021-14-dy-cit-cc-2-3-mumbai-avinash-nivrutti-bhosale-pune</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-73-mum-2021-24-symantec-software-solutions-p-ltd-mumbai-dcit-cir-14-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-19-mum-2020-14-shri-vijay-ravji-gajra-mumbai-ito-ward-22-3-4-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6720-mum-2018-14-vilas-waman-katre-mumbai-deputy-commissioner-of-income-tax-central-range-7-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-12-25T08:05:46.166Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-12-25T08:05:47.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-12-25T08:05:47.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1249-pun-2018-14-rena-sahakari-sakhar-karkhana-ltd-latur-pr-commissioner-of-income-tax-2-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1563-pun-2018-14-anand-sheshrao-bharose-pune-income-tax-officer-ward-1-4-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-236-mum-2021-14-smt-sarita-lodha-mumbai-the-dy-cit-central-circle-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1336-mum-2021-14-shri-shripal-raj-lodha-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-chny-2017-14-dcit-chennai-aircel-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2038-chny-2018-14-aircel-limited-chennai-acit-corporate-circle-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-chny-2020-14-kailash-chowdhry-chennai-ito-non-corporate-ward-1-4-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1919-mum-2020-14-concern-india-foundation-mumbai-dy-cit-exem-1-1-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3360-chny-2019-14-sri-ponniah-ramajayathammal-educational-amp-charitable-trust-thanjavur-acit-exemptions-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2750-chny-2019-14-mr-ananthan-chennai-ito-ncw-191-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2169-chny-2018-14-dcit-circle-2-1-trichy-the-karur-vysya-bank-ltd-karur</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-chny-2021-14-sarvesh-multi-plast-india-p-ltd-erode-dcit-cpc-bengaluru</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-764-chny-2018-14-chennai-rhinos-pvt-ltd-chennai-ito-corporate-ward-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-ahd-2015-14-shri-girish-vitthalbhai-patel-ahmedabad-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1115-ahd-2017-14-shri-kumar-lalji-malhotra-ahmedabad-the-deputy-commissioner-of-income-tax-circle-6-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1966-ahd-2018-14-the-dcit-circle-1-1-1-ahmedabad-astral-polytechnik-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-346-ahd-2019-14-m-s-active-enginers-ahmedabad-the-acit-circle-3-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9-rjt-2020-14-shri-kamlesh-jyotindrabhai-bapodra-porbandar-the-ito-ward-2-3-porbandar</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-393-rjt-2016-14-the-ito-ward-2-gandhidham-shri-kuldeep-b-saklecha-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ahd-2019-14-vishwa-kalyan-society-sabarkantha-dcit-cpc-banglore</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2517-ahd-2016-14-the-dy-commissioner-of-income-tax-circle-1-1-1-ahmedabad-j-p-fincorp-service-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2130-ahd-2017-14-the-acit-circle-2-1-2-ahmedabad-jas-infra-space-private-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-del-2021-14-nimbus-projects-ltd-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-929-del-2021-14-nimbus-projects-ltd-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5349-del-2018-14-two-hmp-communication-pvt-ltd-delhi-dcit-circle-25-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-lkw-1999-14-acit-lucknow-sahara-india-financial-corp-ltd-lucknow</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6807-del-2017-14-sh-tech-park-developers-pvt-ltd-new-delhi-dcit-circle-23-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5513-del-2018-14-acit-circle-karnal-zeiss-pharmaceuticals-pvt-ltd-solan</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6261-del-2018-14-apparel-exports-promotion-council-new-delhi-acit-e-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1350-del-2019-14-acit-circle-4-2-new-delhi-bharti-telemedia-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-del-2013-14-dcit-new-delhi-m-s-ircon-international-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2156-del-2017-14-dcit-e-ghaziabad-m-s-ghaziabad-development-authortiy-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1849-del-2020-14-haryana-state-remote-sensing-application-centre-hisar-cit-e-chandigarh</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2579-del-2016-14-shri-pankaj-singh-faridabad-assessing-officer-income-tax-officer-faridabad</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5350-del-2018-14-sunil-kumar-gupta-baghpat-ito-ward-1-5-baraut</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-924-del-2021-14-bipin-agarwal-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-31-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-32-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-37-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-8805-2020</loc>
               <lastmod>2026-04-23T18:28:53.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-chandi-2021-14-ramjee-concretes-pvt-ltd-mohali-ito-ward-6-3-chandigarh</loc>
               <lastmod>2025-04-11T18:14:01.487Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-109-pun-2021-24-income-tax-officer-ward-1-3-nashik-vijay-gangadhar-kharote-nashik</loc>
               <lastmod>2025-04-10T18:14:09.145Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1475-chandi-2019-14-shri-narinder-singh-ropar-ito-w-2-2-ropar</loc>
               <lastmod>2025-04-10T00:56:00.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4068-del-2018-14-honda-r-amp-d-india-pvt-ltd-gurgaon-dcit-circle-11-1-new-delhi</loc>
               <lastmod>2025-04-09T21:14:00.364Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-pun-2019-14-deputy-commissioner-of-income-tax-central-circle-2-3-pune-m-s-sukhwani-chawla-erectors-pune</loc>
               <lastmod>2025-04-10T02:07:00.509Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-347-chandi-2021-14-acme-formulation-private-limited-chandigarh-dcit-circle-2-1-chandigarh</loc>
               <lastmod>2025-04-11T17:56:08.398Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-302-chandi-2021-14-atul-global-pvt-ltd-ludhiana-ito-ward-1-1-ludhiana</loc>
               <lastmod>2025-04-11T18:07:06.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-chandi-2021-14-cherry-chik-hatcheries-private-limited-malerkotla-ito-ward-1-malerkotla</loc>
               <lastmod>2025-04-11T18:07:06.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-chandi-2021-14-sh-om-parkash-ludhiana-acit-ludhiana</loc>
               <lastmod>2025-04-11T18:07:06.814Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-350-chandi-2021-14-smt-manju-jindal-ludhiana-jcit-ludhiana</loc>
               <lastmod>2025-04-11T18:07:07.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-pun-2018-14-vishnupuri-project-division-nanded-joint-commissioner-of-income-tax-tds-range-nashik</loc>
               <lastmod>2025-04-11T17:00:08.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-15-pun-2018-16-assistant-commissioner-of-income-tax-central-circle-kolhapur-shivaji-pandhurang-mane-kolhapur</loc>
               <lastmod>2025-04-10T04:56:01.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1648-pun-2018-14-m-s-anant-technocrats-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-04-10T04:56:02.580Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5133-del-2017-14-aesthetica-enterprises-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-04-11T04:21:05.034Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-176-hyd-2020-14-income-tax-officer-ward-15-1-hyderabad-srinivas-bandari-secunderabad</loc>
               <lastmod>2025-04-10T23:56:06.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-731-del-2020-14-arun-kapoor-new-delhi-ito-ward-36-5-new-delhi</loc>
               <lastmod>2025-04-10T23:28:04.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6398-del-2018-14-dcit-exemption-circle-ghaziabad-g-t-b-charitable-trust-meerut</loc>
               <lastmod>2025-04-10T23:28:07.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-kol-2021-14-ashoke-das-kolkata-acit-cir-29-kolkata</loc>
               <lastmod>2025-04-11T00:21:09.017Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-514-kol-2021-14-anirudh-bhuwalka-kolkata-dcit-cpc-bangalore</loc>
               <lastmod>2025-04-11T00:21:09.126Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-kol-2021-14-prasenjit-sarkar-durgapur-acit-cir-durgapur</loc>
               <lastmod>2025-04-11T00:21:09.231Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-kol-2021-14-jalan-carbons-amp-chemicals-pvt-ltd-kolkata-acit-cen-cir-1-4-kolkata</loc>
               <lastmod>2025-04-11T00:21:09.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-hyd-2021-14-venkata-krishna-kishore-babu-boggarapu-kurnool-income-tax-officers-ward-1-kurnool</loc>
               <lastmod>2025-04-10T02:49:04.081Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-chny-2019-14-m-s-elgi-ultra-industries-limited-coimbatore-dcit-coimbatore</loc>
               <lastmod>2025-04-11T17:42:01.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-ind-2020-14-dcit-central-2-bhopal-shri-prakash-wadhvani-bhopal</loc>
               <lastmod>2025-04-09T18:21:01.512Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-chny-2013-14-acit-chennai-a-m-ratnam-chennai</loc>
               <lastmod>2025-04-11T17:42:04.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3298-mum-2016-14-trioka-estate-p-ltd-mumbai-dcit-2-3-mumbai</loc>
               <lastmod>2025-04-09T17:00:00.762Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2303-mum-2013-14-nomura-services-india-p-ltd-mumbai-dcit-10-3-mumbai</loc>
               <lastmod>2025-04-09T16:00:20.355Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4266-mum-2019-14-zishaan-fashion-pvt-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-11T07:28:10.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4268-mum-2019-14-zishaan-fashion-pvt-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-11T07:28:10.607Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1299-jpr-2019-14-dcit-central-circle-1-jaipur-late-smt-pushpa-goyal-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1300-jpr-2019-14-dcit-central-circle-1-jaipur-late-smt-pushpa-goyal-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1770-del-2019-14-exclusive-agencies-ltd-faridabad-dcit-central-circle-2-faridabad</loc>
               <lastmod>2025-04-10T12:21:00.458Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1872-hyd-2019-14-madhucon-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-mum-2021-14-dy-cit-tds-2-3-mumbai-idea-cellular-ltd-now-known-as-vodafone-idea-ltd-mumbai</loc>
               <lastmod>2025-04-10T10:42:04.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-lkw-2019-14-m-s-sahara-city-homes-anand-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:07:00.536Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-lkw-2019-14-m-s-sahara-city-homes-kurukshetra-income-tax-officer-3-4-lucknow</loc>
               <lastmod>2025-04-10T12:00:14.486Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-lkw-2019-14-m-s-sahara-city-homes-jamnagar-income-tax-officer-3-4-lucknow</loc>
               <lastmod>2025-04-10T12:00:15.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1001-del-2016-14-dcit-new-delhi-m-s-jagson-international-ltd-new-delhi</loc>
               <lastmod>2025-04-10T20:14:07.611Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-asr-2007-14-acit-cir-ii-jammu-smt-yashorajya-laxmi-jammu</loc>
               <lastmod>2025-04-10T20:14:08.325Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-263-asr-2003-14-acit-jammu-sh-m-k-ajat-shatru-jammu</loc>
               <lastmod>2025-04-10T20:14:08.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2052-hyd-2018-14-asst-commissioner-of-income-tax-central-circle-2-4-hyderabad-gayatri-projects-limited-hyderabad</loc>
               <lastmod>2025-04-10T13:21:06.490Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-chandi-2021-14-shakti-apifoods-private-limited-sangrur-adit-cpc-dcit-circle-iv-ludhiana</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-158-chandi-2021-14-saraswati-agro-chemicals-india-pvt-ltd-mohali-dcit-cpc-dcit-circle-6-1-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-jpr-2019-14-shri-udai-singh-tawar-c-o-gupta-garg-amp-company-ca-h-1-35-ram-vihar-building-opp-gpo-mi-road-jaipur-mi-road-jaipur-ito-ward-behror-ward-behror</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-371-hyd-2020-14-omics-online-publishing-private-limited-hyderabad-income-tax-officer-ward-16-1-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-hyd-2020-14-knr-constructions-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.315Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-hyd-2019-14-income-tax-officer-ward-17-2-hyderabad-filatex-fashions-limited-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-del-2021-14-salvation-outsourcing-solution-private-limited-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-04-10T23:35:07.521Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-hyd-2021-14-vijay-nirman-company-private-limited-hyderabad-deputy-commissioner-of-income-tax-circle-17-2-hyderabad</loc>
               <lastmod>2025-04-10T23:56:02.615Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-hyd-2020-14-andhra-pradesh-industrial-infrastructure-corporation-limited-hyderabad-income-tax-officer-ward-1-2-hyderabad</loc>
               <lastmod>2025-04-10T23:56:02.809Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-322-hyd-2018-14-mohammed-layeeq-hyderabad-income-tax-officer-ward-4-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:03.172Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-474-hyd-2021-14-sri-rajarajeswari-rice-industries-nellore-deputy-commissioner-of-income-tax-circle-1-nellore</loc>
               <lastmod>2025-04-10T23:56:03.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-482-hyd-2021-14-dadus-hyderabad-cit-appeals-national-faceless-appeal-centre</loc>
               <lastmod>2025-04-10T23:56:04.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-493-hyd-2021-14-united-rail-road-constructions-private-limited-secunderabad-deputy-commissioner-of-income-tax-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-04-10T23:49:09.082Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-447-hyd-2021-14-darshan-v-bhatia-hyderabad-the-commissioner-of-income-tax-appeal-delhi</loc>
               <lastmod>2025-04-10T23:49:01.701Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-hyd-2021-14-chintakunta-munayagari-gopal-proddature-deputy-commissioner-of-income-tax-central-circle-1-2-hyderabad</loc>
               <lastmod>2025-04-10T23:49:02.206Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-101-hyd-2021-24-sundar-tajmahal-hotels-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T23:49:02.271Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-98-hyd-2021-24-balraj-goud-balagouni-hyderabad-asst-commissioner-of-income-tax-circle-4-1-hyderabad</loc>
               <lastmod>2025-04-10T23:42:07.353Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-795-chny-2019-14-m-v-a-seetharama-raju-chennai-dcit-non-corporate-circle-2-chennai</loc>
               <lastmod>2025-04-10T01:28:03.807Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-ind-2021-14-the-acit-central-1-indore-shri-manish-kedia-indore</loc>
               <lastmod>2025-04-11T13:21:04.618Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-278-ctk-2017-14-mgm-minerals-ltd-bhubaneswar-dcit-corporate-circle-1-1-bhubaneswar</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-ind-2020-14-acit-2-1-ujjain-ujjain-m-s-ruchi-j-oil-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T17:21:09.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-ind-2021-14-smt-shilpa-desai-indore-the-pr-cit-1-indore</loc>
               <lastmod>2025-04-11T15:07:04.525Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-782-ind-2018-14-dilip-buildcon-limited-bhopal-deputy-commissioner-of-income-tax-central-1-bhopal</loc>
               <lastmod>2025-04-10T07:21:08.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-ind-2019-14-m-s-s-k-jain-bhopal-the-dcit-1-1-bhopal</loc>
               <lastmod>2025-04-11T17:21:09.359Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-ind-2019-14-m-s-gupteshwar-cotton-company-firm-sendhwa-ito-sendhwa-sendhwa</loc>
               <lastmod>2025-04-10T19:56:08.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2294-del-2015-14-dcit-new-delhi-m-s-alcatel-lucent-india-ltd-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2437-del-2018-14-ito-exemption-faridabad-rkkr-shiksha-foundation-gurgaon</loc>
               <lastmod>2025-04-10T13:49:05.187Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7989-del-2018-14-dcit-e-curcle-2-1-new-delhi-patanjali-yogpeeth-nyas-new-delhi</loc>
               <lastmod>2025-04-10T12:35:04.956Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1610-del-2019-14-prabjot-singh-new-delhi-circle-23-2-new-delhi-new-delhi</loc>
               <lastmod>2025-04-10T12:35:04.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5660-del-2019-14-addi-cit-spl-range-03-new-delhi-delhi-airport-metro-express-pvt-ltd-new-delhi</loc>
               <lastmod>2025-04-11T09:42:08.262Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5702-del-2019-14-d-s-hotels-amp-inns-private-limited-new-delhi-acit-cpc-ghaziabad</loc>
               <lastmod>2025-04-11T09:42:08.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3801-del-2015-14-ito-new-delhi-shri-chetan-seth-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3802-del-2015-14-ito-new-delhi-shri-chetan-seth-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-84-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-2-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.226Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-89-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.621Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-59-ind-2021-16-acit-central-1-indore-mount-everest-breweries-ltd-indore</loc>
               <lastmod>2025-04-11T17:21:06.651Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-61-ind-2021-16-acit-central-1-indore-mount-everest-breweries-ltd-indore</loc>
               <lastmod>2025-04-11T17:21:06.946Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-66-ind-2016-16-the-acit-central-2-indore-m-s-ambika-refinery-indore</loc>
               <lastmod>2025-04-09T16:56:13.180Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-409-ahd-2019-16-the-acit-central-circle-2-1-ahmedabad-m-s-dineshchandra-r-agrawal-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-10T00:35:10.313Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-hyd-2021-14-deepraj-sankla-hyderabad-income-tax-officer-ward-7-2-hyderabad</loc>
               <lastmod>2025-04-09T21:28:01.175Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-hyd-2021-14-tarakarama-educational-society-hyderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-hyd-2021-14-tarakarama-educational-society-hyderabad-acit-central-circle-2-4-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.715Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-260-hyd-2021-14-tarakarama-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.008Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-270-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.397Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6387-del-2019-14-ranbir-singh-new-delhi-ito-ward-42-1-new-delhi</loc>
               <lastmod>2025-04-09T21:14:03.556Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-nag-2021-14-dp-jain-nagda-gogapur-bot-annuity-project-pvt-ltd-nagpur-the-principal-commissioner-of-income-tax-1-nagpur</loc>
               <lastmod>2025-04-11T10:14:01.554Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1935-del-2018-14-indian-oil-foundation-new-delhi-ito-ward-2-3-new-delhi</loc>
               <lastmod>2025-04-11T04:28:03.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-ind-2021-24-shri-pankaj-kalani-indore-the-dcit-central-1-indore</loc>
               <lastmod>2022-10-05T03:20:49.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2025-bang-2018-14-m-s-vectra-advanced-engineering-private-limited-bengaluru-deputy-commissioner-of-income-tax-circle-7-1-2-bengaluru</loc>
               <lastmod>2022-10-01T13:00:08.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-mum-2020-14-dy-cit-7-3-1-mumbai-m-s-omni-active-health-technologies-ltd-mumbai</loc>
               <lastmod>2022-10-01T13:30:08.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-972-mum-2021-14-hapag-lloyd-ag-mumbai-dy-cit-international-taxation-2-2-2-mumbai</loc>
               <lastmod>2022-10-01T17:30:11.604Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-mum-2021-14-sabre-asia-pacific-pte-ltd-mumbai-the-asstt-cit-international-tax-circle-4-2-1-mumbai</loc>
               <lastmod>2022-10-01T16:00:08.114Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1867-mum-2020-14-sterling-biotech-ltd-mumbai-acit-central-cir-2-4-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1868-mum-2020-14-sterling-biotech-ltd-mumbai-acit-central-cir-2-4-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-512-hyd-2017-14-bramhani-industries-limited-jammalamadugu-kadapa-dcit-circle-1-3-hyderabad-hyderabad</loc>
               <lastmod>2022-10-01T13:30:08.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4771-del-2018-14-geodis-overseas-pvt-ltd-gurgaon-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2022-10-01T13:30:08.350Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2324-ahd-2018-14-armee-infotech-ahmedabad-the-acit-circle-6-1-ahmedabad</loc>
               <lastmod>2022-10-01T14:00:06.632Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1238-chny-2019-14-dcit-corporate-circle-2-2-chennai-huclin-research-ltd-chennai</loc>
               <lastmod>2022-10-01T14:14:42.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1271-jpr-2018-14-income-tax-officer-ward-1-2-ajmer-shri-bhagchand-jain-ajmer</loc>
               <lastmod>2025-04-11T16:21:01.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-nag-2016-14-shri-durgaprasad-sarda-nagpur-a-c-i-t-cent-cir-1-13-nagpur</loc>
               <lastmod>2025-04-11T09:28:04.480Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-21-ahd-2020-14-shri-rameshbhai-u-korot-palanpur-the-ito-ward-4-palanpur</loc>
               <lastmod>2025-04-09T17:21:05.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-ahd-2020-14-shri-maheshkumar-m-panchasara-palanpur-the-ito-ward-1-palanpur</loc>
               <lastmod>2025-04-09T17:21:05.146Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-jab-2021-14-nagendra-shrivastava-gwalior-jurisdictional-assessing-officer-ward-2-5-jabalpur</loc>
               <lastmod>2025-04-11T11:35:01.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4940-del-2018-14-dcit-circle-4-1-gurgaon-uniquest-infra-ventures-pvt-ltd-gurgaon</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-297-del-2016-23-m-s-mitsui-amp-co-ltd-new-delhi-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-mum-2021-14-vipul-modi-mumbai-pr-cit-circle-8-mumbai</loc>
               <lastmod>2025-04-11T09:07:07.533Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-430-kol-2020-14-gajanand-barter-kolkata-pcit-3-kolkata</loc>
               <lastmod>2025-04-09T17:42:05.748Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-245-kol-2021-14-tiriyogi-narayan-singh-kolkata-acit-circle-28-kolkata</loc>
               <lastmod>2025-04-09T17:42:05.787Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-jodh-2021-14-pushapraj-kothari-jasol-acit-circle-barmer-barmer</loc>
               <lastmod>2025-04-10T13:00:05.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-95-pun-2017-16-sudarshan-chemical-industries-ltd-pune-deputy-commissioner-of-income-tax-central-circle-1-1-pune</loc>
               <lastmod>2025-04-11T01:42:00.654Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-94-pun-2017-16-m-s-sudarshan-chemical-industries-ltd-pune-deputy-commissioner-of-income-tax-central-circle-1-1-pune</loc>
               <lastmod>2025-04-11T01:42:00.684Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2952-pun-2017-14-ub-ajanta-breweries-pvt-ltd-aurangabad-assistant-commissioner-of-income-tax-circle-2-aurangabad</loc>
               <lastmod>2025-04-11T01:42:00.806Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-497-pun-2018-14-sunil-angre-raigad-income-tax-officer-ward-4-panvel</loc>
               <lastmod>2025-04-11T01:56:01.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-265-pun-2019-14-deputy-commissioner-of-income-tax-central-circla-2-3-pune-shree-parshwanath-nagari-sah-pat-sanstha-ltd-satara</loc>
               <lastmod>2025-04-10T14:49:05.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-pun-2018-14-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-emcure-pharmaceutials-ltd-pune</loc>
               <lastmod>2025-04-10T14:42:01.160Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-nag-2017-14-shri-attarchand-khatri-nagpur-principal-c-i-t-2-nagpur</loc>
               <lastmod>2025-04-09T23:56:02.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6523-mum-2019-14-nirav-mafatlal-pandya-mumbai-ito-29-2-4-mumbai</loc>
               <lastmod>2022-07-08T06:09:46.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-mum-2021-14-dy-cit-cc-2-3-mumbai-avinash-nivrutti-bhosale-pune</loc>
               <lastmod>2025-04-09T19:35:00.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-16-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-circle-1-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.042Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-26-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-circle-1-2-bhubaneswr-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-28-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-circle-1-2-bhubaneswr-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.635Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-39-ctk-2013-16-dcit-bhubaneswar-m-s-serajuddin-and-company-kolkata</loc>
               <lastmod>2025-04-09T23:07:03.287Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-pun-2018-14-assistant-commissioner-of-income-tax-central-circle-1-nashik-m-s-jaora-nayagaon-toll-road-company-pvt-ltd-indore</loc>
               <lastmod>2025-04-10T03:00:06.685Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-519-del-2021-14-jcb-india-ltd-new-delhi-dcit-circle-13-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6195-del-2016-14-sh-anil-vashist-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1158-del-2021-14-stallion-security-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1191-del-2021-14-tejvir-singh-kadian-haryana-adit-cpc-bengaluru</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1199-del-2021-14-vandana-dubey-l-r-desh-deepak-dubey-gurgaon-itd-cpc-bengalore</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-del-2021-14-ashok-kumar-singh-huf-faridabad-ito-ward-1-1-faridabad</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-62-hyd-2021-24-secunderabad-hotels-private-limited-secunderabad-income-tax-officers-ward-3-4-hyderabad</loc>
               <lastmod>2025-04-10T15:35:10.913Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1503-del-2018-14-ito-ward-10-3-new-delhi-gra-enterprises-p-ltd-new-delhi</loc>
               <lastmod>2025-04-10T13:49:02.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-458-pun-2021-14-maharashtra-light-industries-pune-income-tax-officer-ward-14-1-pune</loc>
               <lastmod>2025-04-11T01:49:09.154Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-462-pun-2021-14-kiran-anandrao-patil-kolhapur-income-tax-officer-ward-2-ichalkaranji</loc>
               <lastmod>2025-04-11T01:49:09.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7269-mum-2017-14-anil-bhagwan-advani-mumbai-income-tax-officer-it-1-1-1-mumbai</loc>
               <lastmod>2025-04-10T04:00:09.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-asr-2021-14-m-s-amar-coach-builders-jalandhar-assistant-cmmissioner-of-income-tax-circle-2-jalandhar</loc>
               <lastmod>2025-04-10T21:35:08.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-asr-2021-14-shri-satish-kumar-jalandhar-income-tax-fficer-ward-3-3-jalandhar</loc>
               <lastmod>2025-04-10T21:35:08.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-141-del-2019-23-frigoglass-india-private-ltd-gurgaon-acit-new-delhi</loc>
               <lastmod>2025-04-10T04:07:08.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-lkw-2019-14-m-s-sahara-city-homes-bareilly-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-11T04:56:02.392Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4944-del-2018-14-acit-circle-19-2-new-delhi-p-amp-r-infraprojects-ltd-new-delhi</loc>
               <lastmod>2025-04-09T16:14:07.433Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ind-2021-14-ito-4-3-indore-smt-sangita-verma-indore</loc>
               <lastmod>2025-04-11T19:00:10.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7127-del-2019-14-raghav-softech-pvt-ltd-new-delhi-ito-ward-20-4-new-delhi</loc>
               <lastmod>2025-04-10T13:56:08.208Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-pun-2021-24-sagar-uttam-murhe-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-10T18:21:00.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5988-del-2017-14-acit-circle-52-1-new-delhi-n-s-software-new-delhi</loc>
               <lastmod>2025-04-10T23:07:06.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5754-del-2017-14-acit-circle-30-1-new-delhi-krishak-bharati-cooperative-ltd-new-delhi</loc>
               <lastmod>2025-04-10T23:07:06.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2708-del-2019-14-ram-kumar-dhiman-delhi-ao-ward-26-4-new-delhi</loc>
               <lastmod>2025-04-10T23:07:03.457Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3599-del-2019-14-kanwar-sain-gupta-faridabad-ito-ward-1-4-faridabad</loc>
               <lastmod>2025-04-10T23:07:04.899Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6834-del-2019-14-bharat-jha-huf-delhi-acit-circle-37-1-new-delhi</loc>
               <lastmod>2025-04-10T23:07:05.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-bang-2019-14-m-s-arctern-consulting-pvt-ltd-bangalore-income-tax-officer-ward-1-1-2-bangalore</loc>
               <lastmod>2025-04-11T11:14:13.257Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-978-mum-2021-14-gemological-research-thailand-co-ltd-mumbai-the-acit-international-taxation-centre-2-3-2-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-mum-2020-14-choice-diamond-mumbai-acit-19-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-del-2021-14-giovani-fashion-limited-new-delhi-dcit-circle-10-1-new-delhi</loc>
               <lastmod>2025-04-11T14:42:07.169Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2856-del-2018-14-piyush-tiwari-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-04-11T14:42:04.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-846-del-2019-14-saroj-malik-new-delhi-ito-ward-46-3-new-delhi</loc>
               <lastmod>2025-04-11T14:35:00.456Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1873-mum-2020-14-dy-cit-central-circle-4-1-mumbai-m-s-vinodkumar-bajaj-amp-company-huf-mumbai</loc>
               <lastmod>2025-04-11T12:21:14.524Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-pun-2019-14-swati-k-medtia-pune-income-tax-officer-ward-5-3-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-610-pun-2018-14-assistant-commissioner-of-income-tax-circle-10-pune-m-s-umw-dongshin-motech-pvt-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-pun-2017-14-bhagwan-madhukar-kale-nashik-assistant-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-572-pun-2018-14-sameer-ashok-joshi-nashik-assistant-commissioner-of-income-tax-circle-1-nashik</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-564-pun-2018-14-mr-annuj-goel-legal-heir-of-late-umesh-goel-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-pun-2018-14-sehgal-autoriders-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-10-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-pun-2018-14-the-solapur-district-central-co-op-bank-limited-solapur-assistant-commissioner-of-income-tax-circle-2-solapur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-103-pun-2021-24-namo-tractors-private-ltd-sangli-deputy-commissioner-of-income-tax-ghaziabad</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-21-pun-2020-24-income-tax-office-ward-1-jalna-rajendra-kanhiyalal-bhartiya-jalna</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5924-del-2018-14-imperial-auto-industries-ltd-new-delhi-dcit-central-circle-1-faridabad</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1365-mum-2020-14-zanul-abiden-vahora-mumbai-ito-ward-15-1-5-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-srt-2019-14-jairam-gulumal-diyalani-bharuch-ito-ward1-5-bharuch</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-45-srt-2020-24-shri-narendra-ramanlal-desai-huf-valsad-the-income-tax-officer-ward-2-vapi</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-736-srt-2018-14-m-s-krishna-corporation-surat-dcit-circle-3-2-surat</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-100-srt-2021-14-moeen-memorail-welfare-trust-surat-acit-cpc-banglore</loc>
               <lastmod>2025-07-10T08:17:37.304Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-104-bang-2017-23-smt-vishalakshidevi-bangalore-wealth-tax-officer-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-105-bang-2017-23-smt-vishalakshidevi-bangalore-wealth-tax-officer-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.960Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2696-mum-2019-14-assistant-commissioner-of-income-tax-21-1-mumbai-achal-housing-llp-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4054-mum-2018-14-m-s-sterling-international-enterprises-limited-mumbai-acit-cc-2-4-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-mum-2021-24-all-india-gems-amp-jewellery-trade-federation-mumbai-adit-e-ii-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6571-mum-2019-14-kashmita-properties-pvt-ltd-mumbai-ito-12-3-2-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-849-mum-2021-14-walkeshwar-chandanbala-co-op-housing-society-ltd-mumbai-cpc-ward-no19-3-1-bangalore</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-973-mum-2020-14-dy-cit-cc-6-4-mumbai-smt-mitali-r-lakhanpal-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-419-mum-2021-14-ito-ward-4-4-thane-shri-vikesh-laxman-save-thane</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5566-mum-2018-14-acit-16-3-mumbai-shri-niranjan-bhadang-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6653-mum-2019-14-ruchi-bio-fuels-pvt-ltd-mumbai-dcit-3-3-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5796-mum-2019-14-stock-holding-corporation-of-india-ltd-mumbai-dy-cit-8-2-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-450-mum-2021-14-ito-32-2-1-mumbai-m-s-liberal-realtors-limited-liability-partnership-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8007-mum-2019-14-jsw-investment-pvt-ltd-mumbai-dy-cit-5-2-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-mum-2021-14-madhav-raksha-sankalpa-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3991-mum-2019-14-dy-cit-9-3-2-mumbai-m-s-future-enterprises-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-mum-2021-14-acit-cir-2-1-1-mumbai-infrasoft-technologies-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-mum-2020-14-mr-saleem-fazel-fazelbhoy-mumbai-acit-circle-26-3-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-99-ahd-2020-24-shri-jaydeepsinh-vajesinh-dodiya-ahmedabad-the-jt-c-i-t-range-7-1-ahmedabad</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-662-bang-2021-14-sri-p-anand-vardhan-reddy-bengaluru-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-bang-2021-14-sri-p-anand-vardhan-reddy-bengaluru-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-07-07T14:21:39.468Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6476-del-2018-14-acit-circle-8-1-new-delhi-eduwizards-infosolutions-pvt-lt-d-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4134-del-2017-14-vialle-alternative-fuel-systems-pvt-ltd-new-delhi-ito-ward-17-2-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-chny-2019-14-rakhi-kankariya-chennai-acit-ncc-6-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2682-chny-2018-14-leena-sunny-chennai-ito-non-corporate-ward-12-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3012-chny-2019-14-smt-indra-kanwar-choudhary-chennai-ito-corporate-ward-1-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-518-chny-2020-14-jcit-osd-circle-1-salem-arthanari-loom-centre9textiles-p-ltd-salem</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1987-bang-2018-14-joint-commissioner-of-income-tax-ltu-osd-circle-1-bangalore-m-s-bosch-limited-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-287-bang-2020-14-m-s-hosachiguru-enterprises-private-limited-bangalore-the-assistant-commissioner-of-income-tax-circle-3-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-628-bang-2021-14-sri-allamprabhu-credit-cooperative-society-limited-bidar-the-income-tax-officer-ward-1-bidar</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1171-bang-2018-14-sri-c-aswathanarayana-bengaluru-deputy-commissioner-of-income-tax-central-circle-1-4-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-bang-2020-14-m-s-namdhari-seeds-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-circle-5-1-2-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-571-bang-2020-14-namdhari-seeds-private-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3114-bang-2018-14-sri-ramesh-harish-bangalore-income-tax-officer-ward-2-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-bang-2015-14-dcit-bangalore-m-s-xchanging-solutions-ltd-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-bang-2018-14-m-s-target-india-pvt-ltd-bangalore-joint-commissioner-of-income-tax-special-range-7-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2580-bang-2017-14-societe-generale-global-solution-centre-pvt-ltd-bengaluru-deputy-commissioner-of-income-tax-circle-6-1-2-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1690-bang-2017-14-robert-bosch-engineering-and-business-solutions-priavte-limited-bangalore-income-tax-officer-tds-osd-ltu-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-bang-2021-14-ajith-padival-bengaluru-deputy-commissioner-of-income-tax-circle-4-3-1-represented-by-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-bang-2021-14-dr-sri-ganesh-bangalore-the-principal-commissioner-of-income-tax-bangaluru-2-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-bang-2016-14-asst-c-i-t-bangalore-m-s-global-e-business-operations-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2649-bang-2019-14-mr-ravichandran-bangalore-assessing-officer-ward-7-2-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-bang-2021-14-genworks-health-private-limited-bengaluru-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-bang-2019-14-thoughtworks-technologies-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-85-bang-2021-24-m-s-microship-technology-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-4-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.939Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-593-mum-2021-14-ito-ward-3-1-kalyan-bharat-valabhbhai-valiya-dombivli</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-mum-2021-14-ito-wd-3-1-kalyan-potdar-ajit-krishnaji-huf-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-48-bang-2019-23-m-s-timken-engineering-amp-research-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.812Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-bang-2018-14-m-s-monarch-bangalore-income-tax-officer-ward-1-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-bang-2016-14-dcit-bangalore-m-s-textron-india-pvt-ltd-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-22-bang-2017-23-m-s-textron-india-private-limited-bangalore-deputy-commissioner-of-income-tax-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-950-bang-2009-14-dcit-gulbarga-m-s-jupiter-bioscience-ltd-bidar</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-bang-2021-14-7-star-wines-mangalore-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-545-bang-2021-14-kalakar-seetharam-rai-puttur-assistant-director-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-368-bang-2021-14-hotel-owner-s-credit-co-operative-society-mysuru-income-tax-officer-ward-1-1-mysuru</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-694-bang-2019-14-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore-m-s-timken-engineering-amp-research-india-private-limited-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-jpr-2021-14-amit-bhagat-jaipur-dcit-cpc-bangalore-dcit-cpc-bangalore</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1899-hyd-2019-14-ananth-vasudev-naik-hyderabad-income-tax-officer-ward-10-5-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-hyd-2021-14-orbit-ventures-hyderabad-deputy-commissioner-of-income-tax-central-circle-3-4-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4321-mum-2019-14-m-s-emem-freight-forwarders-mumbai-cit-a-40-mumbai</loc>
               <lastmod>2025-04-09T17:00:05.532Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5739-mum-2019-14-dcit-4-3-1-mumbai-mumbai-jhp-securities-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-09T18:42:00.511Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-mum-2021-14-excel-industries-ltd-mumbai-the-cit-cc-6-3-mumbai</loc>
               <lastmod>2025-04-09T18:35:13.474Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-mum-2021-14-shoreline-hotel-ltd-mumbai-dy-cit-cc-1-2-mumbai</loc>
               <lastmod>2025-04-09T18:35:13.510Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-801-mum-2021-14-shri-pankaj-p-khara-navi-mumbai-pr-cit-7-mumbai</loc>
               <lastmod>2025-04-09T18:35:07.980Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3189-chny-2019-14-ito-ward-2-perambalur-shri-s-b-raja-ariyalur</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2630-chny-2019-14-m-s-vaas-automation-india-pvt-ltd-kanchipuram-acit-cc-3-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3108-chny-2018-14-east-coast-consultants-and-infrastructure-ltd-chennai-acit-company-circle-ii-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-chny-2020-14-pathiudeen-aarifa-rajapalayam-ito-ward-1-1-virudhunagar</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-chny-2018-14-iniya-illam-constructions-chennai-acit-non-corporate-ward-13-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-925-chny-2020-14-nila-sea-foods-thoothukudi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-548-chny-2019-14-keimed-limited-hyderabad-hyderabad-acit-central-circle-3-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-ind-2021-24-shri-dipak-kalani-indore-the-dcit-central-1-indore</loc>
               <lastmod>2025-08-20T11:11:10.574Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-234-ind-2017-16-m-s-agarwal-construction-company-bhopal-dypti-commissioner-of-income-tax-central-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-224-ind-2017-16-assistant-commissioner-of-income-tax-central-ii-bhopal-bhopal-m-s-agrawal-construction-co-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-225-ind-2017-16-assistant-commissioner-of-income-tax-central-ii-bhopal-bhopal-m-s-agrawal-construction-co-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-273-ind-2019-16-dcit-central-1-bhopal-kareli-sugar-mill-p-ltd-narsinghpur</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-ahd-2019-14-shri-atul-chandrakant-shah-vadodara-dcit-circle-2-1-2-vadodara</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1204-ahd-2019-14-varun-kamalchand-jain-ahmedabad-the-ito-ward-5-3-5-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1206-ahd-2019-14-mahesh-bhikhabhai-karda-ahmedabad-the-dcit-circle-7-2-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3410-ahd-2016-14-r-s-steel-manufacturers-the-asstt-commissioner-of-income-tax-kheda-circle-nadiad</loc>
               <lastmod>2025-08-20T11:33:09.724Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1193-ahd-2019-14-electrotherm-india-limited-ahmedabad-the-acit-circle-2-1-1-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/budhi-prakash-sharma-office-of-the-assistant-commissioner-of-income-tax-11411-2021</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-huf-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/anita-das-union-of-india-through-the-general-manager-south-eastern-railway-garden-reach-kolkata-43-and-divisional-railway-manager-ckp-division-chakradharpur-dist-singhbhum-west-and-sr-divisional-personnel-officer-optg-s-e-railway-ckp-division-dist-singhbhum-west-and-divisional-operating-manager-s-e-railway-ckp-division-chakradharpur-dist-singhbhum-west-7646</loc>
               <lastmod>2025-09-18T06:59:50.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arunaben-kanaiyalal-patel-l-r-of-late-kanaiyalal-dalsukh-patel-asst-commissioner-of-income-tax-cent-circle-2-4-or-his-successor-c-sca-18983-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arunaben-kanaiyalal-patel-l-r-of-late-kanaiyalal-dalsukh-patel-asst-commissioner-of-income-tax-cent-circle-2-4-or-his-successor-c-sca-18984-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/katlary-kariyana-merchant-sahkari-sarafi-mandali-ltd-asst-commr-of-income-tax-20585-2019</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/darshan-enterprise-through-partner-ashvinbhai-karshanbhai-zalavadiya-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-13556-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-and-ors-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landscape-vinamay-pvt-ltd-anr-union-of-india-ors-12104</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landscape-vinamay-pvt-ltd-anr-union-of-india-ors-12104-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.499Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T07:02:49.993Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-narsi-associates-deputy-commissioner-commercial-taxes-ors-and-sr-joint-commissioner-commercial-taxes-24-pgs-circle-ors-1911-2017</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-sirpur-paper-mills-limited-and-jk-papers-limited-union-of-india-ministry-of-finance-income-tax-department-and-assistant-commissioner-of-income-tax-circle-2-2-hyderabad-25827</loc>
               <lastmod>2025-09-18T06:55:26.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-bala-reddy-gopu-union-of-india-and-the-regional-passport-officer-department-of-external-affairs-37394</loc>
               <lastmod>2025-09-18T06:55:26.389Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/atulbhai-kantilal-mehta-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-13158-of-2021</loc>
               <lastmod>2025-09-18T06:55:44.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:55:44.752Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/surani-steel-tubes-limited-the-income-tax-officer-ward-1-13245-2021</loc>
               <lastmod>2025-09-18T06:50:41.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-professional-couriers-income-tax-officer-tds-and-deputy-commissioner-of-income-tax-tds-cpc-and-central-board-of-direct-taxes-and-union-of-india-ministry-of-finance-direct-taxes-department-900-2022</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intergrow-brands-private-limited-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-new-delhi-and-the-principal-chief-commissioner-of-income-tax-national-e-assessment-centre-new-delhi-and-assistant-commissioner-of-income-tax-corporate-circle-1-1-kochi-and-the-principal-commissioner-of-income-tax-kochi-12052</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/s-k-shadija-global-private-limited-and-suresh-shadija-union-of-india-and-akash-shadija-global-private-limited-and-principal-commissioner-of-income-tax-1-raipur-and-commissioner-of-income-tax-dr-income-tax-settlement-commission-addl-bench-kolkata-and-the-director-of-income-tax-investigation-income-tax-settlement-commission-additional-bench-kolkata-and-the-addl-director-of-income-tax-investigation-income-tax-settlement-commission-additional-bench-kolkata-and-the-assessing-officer-i-t-o-2-1-income-tax-office-civil-lines-raipur-125</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-alanallur-service-co-operative-bank-ltd-the-income-tax-officer-ward-14-and-the-commissioner-of-income-tax-appeals-and-the-income-tax-appellate-tribunal-619</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gagan-ferrotech-limited-and-chhabra-ispat-pvt-ltd-and-jay-ambey-metals-pvt-ltd-and-surya-alloy-industries-ltd-and-debeanjana-hard-coke-private-limited-and-alakananda-sponge-iron-ltd-and-ratan-ispat-pvt-ltd-and-jagadamba-ispat-pvt-ltd-and-lalwani-ferro-alloys-ltd-and-maan-concast-private-limited-west-bengal-electricity-regulatory-commission-15428</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gagan-ferrotech-limited-and-chhabra-ispat-pvt-ltd-and-jay-ambey-metals-pvt-ltd-and-surya-alloy-industries-ltd-and-debeanjana-hard-coke-private-limited-and-alakananda-sponge-iron-ltd-and-ratan-ispat-pvt-ltd-and-jagadamba-ispat-pvt-ltd-and-lalwani-ferro-alloys-ltd-and-maan-concast-private-limited-west-bengal-electricity-regulatory-commission-15428</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rashtreeeya-sikshana-samithi-trust-the-deputy-commissioner-of-income-tax-exemptions-circle-1-bangalore-and-commissioner-of-income-tax-exemptions-bangalore-and-assistant-commissioner-of-income-tax-exemptions-bangalore-23766-2021</loc>
               <lastmod>2025-09-18T07:03:30.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rashtreeeya-sikshana-samithi-trust-the-deputy-commissioner-of-income-tax-exemptions-circle-1-bangalore-and-commissioner-of-income-tax-exemptions-bangalore-and-assistant-commissioner-of-income-tax-exemptions-bangalore-23767-2021</loc>
               <lastmod>2025-09-18T07:03:30.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-4-kolkata-aachman-vanijya-pvt-ltd-itat-192-2018</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-u2013-2-kolkata-anindita-steels-ltd-itat-178-2021</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-kolkata-4-standard-leather-pvt-ltd-ga-2-of-2017</loc>
               <lastmod>2025-09-18T07:08:01.958Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-3-kolkata-eih-ltd-itat-38-2020</loc>
               <lastmod>2025-09-18T07:08:01.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T07:05:52.013Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1838-ahd-2016-14-m-s-bajrang-developers-ahmedabad-the-asstt-commissioner-of-income-tax-circle-3-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-84-srt-2020-14-shree-mahuva-pradesh-sahakari-khand-udyog-mandli-ltd-surat-ito-ward-1-bardoli</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-srt-2020-14-ito-ward-1-bardoli-shree-mahuva-pradesh-sahakari-khand-udhyog-mandli-ltd-bardoli</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-92-srt-2020-14-dcit-circle-2-1-2-surat-m-s-shantai-exim-limited-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-ahd-2015-14-shri-dharmesh-kanjibhai-damania-nani-daman-the-income-tax-officer-vapi-ward-4-daman</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-383-srt-2017-14-shri-kantibhai-bhikhusha-chaute-surat-income-tax-officer-ward-1-2-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-384-srt-2017-14-shri-krishandas-bhikhusha-chaute-surat-income-tax-officer-ward-1-2-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-srt-2018-14-smt-mandaben-suryakant-chaute-surat-income-tax-officer-ward-1-2-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-srt-2018-14-smt-laxmiben-narayan-chaute-surat-ito-ward-1-2-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-214-del-2018-23-k-r-pulp-amp-papers-ltd-new-delhi-acit-central-circle-19-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-laxmi-narayan-agency-the-income-tax-officer-angul-ward-angul-and-others-16139</loc>
               <lastmod>2025-12-25T09:30:20.578Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6360-del-2018-14-dcit-central-circle-ii-gurgaon-sudhir-dhingra-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5730-del-2018-14-acit-central-circle-ii-gurgaon-anoop-thatai-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3263-del-2018-14-prosperous-buildcon-p-ltd-new-delhi-ito-ward-20-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2460-del-2018-14-dcit-e-circle-1-1-new-delhi-ernet-india-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-del-2019-14-dilbag-singh-hisar-ito-ward-1-hisar</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5642-del-2018-14-sharda-exports-new-delhi-dcit-circle-2-meerut</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6921-del-2018-14-shri-kallu-singh-yadav-educational-society-ghaziabad-cit-e-lucknow</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-12-25T07:50:25.079Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-santosh-kumar-and-shiv-vegpro-private-limited-and-abhimanyu-golcha-and-surendra-kumar-golcha-and-nandkishor-khandelwal-and-badami-devi-khandelwal-and-suchita-joshi-and-budhi-prakash-sharma-and-kusum-sharma-and-anita-dangayach-and-ekco-plastics-private-limited-and-rajesh-kumar-gupta-and-navjeevan-resorts-and-holidays-private-limited-and-vijay-dangayach-huf-and-shobha-dangayach-and-padam-chand-jain-and-puneet-pratap-singhal-and-iconic-fashion-retailing-private-limited-and-samarth-lifestyle-retailing-private-limited-and-vijay-kumar-mehta-and-gulabchand-sharma-and-shri-sushil-kumar-bansal-and-nirmal-industries-private-limited-and-dynamic-cables-limited-and-ashish-mangal-huf-and-bhargava-lodha-stock-brokers-private-limited-and-sachin-garg-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-kanta-nagpal-and-khem-chand-thathera-and-phool-chand-choudhary-and-akshit-sharma-and-mohammed-rafik-maniyar-and-trimurty-colonizers-and-builders-private-limited-and-vcb-trading-llp-and-brand-india-real-estate-private-limited-and-rohini-chadda-and-nitin-dhandhia-and-suman-choudhary-and-devendra-kumar-bansal-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T09:45:18.867Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harsh-dipak-shah-union-of-india-c-sca-19804-2021</loc>
               <lastmod>2025-12-25T11:20:21.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/harsh-dipak-shah-union-of-india-c-sca-19804-2021</loc>
               <lastmod>2025-12-25T11:20:21.764Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/troikaa-pharmaceuticals-ltd-through-director-ketan-rajnikantbhai-patel-union-of-india-13519-of-2021</loc>
               <lastmod>2025-12-25T11:20:18.936Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:22.638Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:22.887Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:23.197Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1278-pun-2018-14-kashinath-revappa-dhole-solapur-addl-commissioner-of-income-tax-range-1-solapur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1351-pun-2018-14-vishwanath-mhatarji-mete-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1353-pun-2018-14-vishwanath-mhatarji-mete-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-pun-2018-14-jayshree-anand-rajegaonkar-nashik-assistant-commissioner-of-income-tax-central-circel-2-nashik</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-asr-2021-14-punj-motors-private-limited-jalandhar-cpc-income-tax-officer-ward-3-3-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-173-asr-2021-14-frontier-rass-exports-private-limited-phagwara-deputy-commissioner-of-income-tax-phagwara-circle-phagwara</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-182-asr-2021-14-m-s-nayyar-engineering-works-jalandhar-income-tax-officer-ward-2-3-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-asr-2021-14-assistant-commissioner-of-income-tax-central-circle-1-jalandhar-m-s-northern-motors-private-limited-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6282-mum-2019-14-m-s-kimaya-impex-pvt-ltd-mumbai-ito-10-1-4-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nirmal-industries-private-limited-and-kamlesh-dangayach-and-hari-mohan-dangayach-and-prashant-gupta-and-indarani-bothra-and-mahima-real-estate-private-limited-and-monitor-real-estates-private-limited-and-puran-mal-meena-and-amros-engineering-pvt-ltd-and-vipul-premises-llp-and-dinesh-kumawat-and-chhotu-ram-kumawat-huf-and-nemi-chand-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-santosh-kumar-and-shiv-vegpro-private-limited-and-abhimanyu-golcha-and-surendra-kumar-golcha-and-nandkishor-khandelwal-and-badami-devi-khandelwal-and-suchita-joshi-and-budhi-prakash-sharma-and-kusum-sharma-and-anita-dangayach-and-ekco-plastics-private-limited-and-rajesh-kumar-gupta-and-navjeevan-resorts-and-holidays-private-limited-and-vijay-dangayach-huf-and-shobha-dangayach-and-padam-chand-jain-and-puneet-pratap-singhal-and-iconic-fashion-retailing-private-limited-and-samarth-lifestyle-retailing-private-limited-and-vijay-kumar-mehta-and-gulabchand-sharma-and-shri-sushil-kumar-bansal-and-nitin-dhandhia-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-ashish-mangal-and-bhargava-lodha-stock-brokers-private-limited-and-hishmat-tanwani-and-mukesh-kalla-and-mohammed-rafik-maniyar-and-mohammed-salim-maniyar-and-trimurty-colonizers-and-builders-private-limited-and-sachchiya-enterprises-private-limited-and-suman-choudhary-and-devendra-kumar-bansal-and-sharad-mishra-and-sara-lifestyles-and-leisures-private-limited-and-goldendunes-buildhome-private-limited-and-goldendunes-construction-private-limited-and-nitin-dhandhia-and-dinesh-kumar-bhattar-and-ravi-jain-and-narendra-varandani-and-shyam-sunder-jhalani-and-sunil-kumar-modi-huf-and-mohammed-shakil-and-sandeep-kumar-verma-and-vikas-d-mishra-and-nikhil-simlote-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:23.675Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.662Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:21.410Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-31-pat-2021-14-dina-mahabir-re-rollers-pvt-ltd-patna-pr-cit-1-patna</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-kol-2020-14-northstar-business-pvt-ltd-kolkata-i-t-o-ward-6-3-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-pat-2020-14-kamlesh-kumar-huf-east-champaran-ito-ward-1-3-motihari</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1281-jpr-2019-14-m-s-rajdhani-crafts-jaipur-acit-circle-4-jaipur</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-675-del-2019-14-motherson-sumi-systems-ltd-new-delhi-dcit-circle-24-2-new-delhi</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-alld-2020-14-kalyan-ji-mishra-mirzapur-income-tax-officer-ward-3-1-mirzapur</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-15-alld-2021-14-commercial-auto-sales-pvt-ltd-allahabad-assistant-director-of-income-tax-centralized-processing-centre-bengaluru</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-381-alld-2014-14-jagdish-housingh-co-allahabad-dcit-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-vns-2021-14-jnanamandal-limited-aj-bhawan-acit-r-3-maqbool-alam-road-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-12-25T08:05:45.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kesoram-industries-limited-principal-commissioner-of-income-tax-2-kolkata-ita-148-2018</loc>
               <lastmod>2025-12-25T08:05:47.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-165-mum-2021-14-dy-cit-cc-2-3-mumbai-amit-avinash-bhosale-pune</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4393-mum-2019-14-mumbai-metroplitan-region-development-authority-mumbai-ddit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6853-mum-2018-14-viacom-18-media-p-ltd-mumbai-acit-circle-16-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-74-mum-2021-24-symantec-software-solutions-p-ltd-mumbai-dcit-cir-14-3-2-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.881Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-942-mum-2021-14-anheuser-busch-inbev-india-ltd-mumbai-pr-cit-circle-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-807-mum-2021-14-breach-candy-hospital-trust-mumbai-cit-exemptions-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landscape-vinamay-pvt-ltd-anr-union-of-india-ors-12104-2021</loc>
               <lastmod>2025-12-25T08:15:21.957Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-582-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-585-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-615-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-mum-2020-14-smt-shruti-lodha-mumbai-asst-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-ahd-2019-14-sarita-r-jadon-panchmahal-the-dcit-panchmahal-circle-godhra</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1371-ahd-2019-14-c-d-integrated-services-ltd-ahmedabad-the-acit-tds-cpc-ghaziabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-153-ahd-2016-14-shri-dhaval-bhogilal-vyas-ahmedabad-the-acit-circle-11-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-ahd-2015-14-shree-rama-multi-tech-ltd-ahmedabad-the-acit-osd-circle-8-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-ahd-2017-14-the-acit-circle-2-1-2-ahmedabad-jas-infra-space-private-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-131-ahd-2021-24-emerson-process-managment-india-pvt-ltd-m-s-tyco-valves-amp-controls-india-pvt-ltd-baroda-the-acit-circle-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-392-ahd-2019-24-the-ito-ward-2-1-2-ahmedabad-janki-rice-amp-solvent-industries-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-85-ahd-2020-23-astral-polytechnik-ltd-ahmedabad-the-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-137-ahd-2016-16-the-dy-commissioner-of-income-tax-circle-1-2-2-ahmedabad-m-s-mardia-steel-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-199-ahd-2016-23-ambe-tradecorp-p-ltd-formerly-known-as-j-p-fincorp-services-p-ltd-ahmedabad-the-dy-cit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-325-ahd-2018-16-dcit-central-circle-1-2-ahmedabad-shah-hiralal-buildcon-llp-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.544Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-ahd-2015-14-tyrrell-leith-lorge-no-43-baroda-the-cit-i-baroda</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-237-mum-2021-14-smt-sarita-lodha-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3227-chny-2019-14-kanniappan-perumal-chennai-ito-ward-10-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-621-chny-2020-14-m-s-anabond-ltd-chennai-dcit-corporate-circle-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-chny-2020-14-shri-chetan-sanghvi-chennai-ito-ncw-7-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2596-chny-2018-14-sapna-mahajan-chennai-acit-non-corporate-circle-23-1-tambaram</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-chny-2021-14-day-n-day-services-private-limited-chennai-dcit-cc-1-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3033-chny-2016-14-ravilla-aerospace-industries-p-ltd-coimbatore-ito-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3015-chny-2018-14-acit-central-circle-3-1-chennai-ppn-power-generating-co-p-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-chny-2019-14-ppn-power-generating-co-p-ltd-chennai-acit-central-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2751-chny-2019-14-shri-loganathan-chennai-ito-ncw-1-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2914-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2910-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-515-chny-2018-14-indbank-merchant-banking-services-limited-chennai-dcit-corp-circle-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-118-chny-2021-14-fathimuthu-amma-mills-limited-nanguneri-acit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-chny-2021-14-fathimuthu-amma-mills-limited-nanguneri-acit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5517-del-2018-14-sudhanshu-rathi-delhi-dcit-central-circle-noida</loc>
               <lastmod>2026-01-09T09:47:59.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5515-del-2018-14-sudhanshu-rathi-delhi-dcit-central-circle-noida</loc>
               <lastmod>2026-01-09T09:47:59.664Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6356-del-2019-14-krishna-devi-new-delhi-ito-ward-38-3-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-36-del-2019-24-jayanti-dalmia-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7552-del-2017-14-actia-india-pvt-ltd-new-delhi-pr-cit-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-del-2021-14-nimbus-projects-ltd-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5475-del-2018-14-umesh-chopra-delhi-ito-ward-35-4-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3788-del-2018-14-v-square-development-company-pvt-ltd-new-delhi-ito-ward-26-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4985-del-2018-14-vijay-pal-garg-new-delhi-acit-central-circle-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5896-del-2017-14-transocean-offshore-deepwater-drilling-inc-noida-dcit-circle-2-international-taxation-dehradun</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-452-del-2017-14-ge-healthcare-pvt-ltd-now-known-as-wipro-ge-healthcare-p-ltd-bangalore-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1829-del-2017-14-m-s-ghaziabad-development-authority-new-delhi-dcit-e-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3183-del-2018-14-bharti-airtel-services-ltd-gurgaon-dcit-circle-4-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6272-del-2018-14-bharti-airtel-services-ltd-new-delhi-dcit-circle-4-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-srt-2018-14-smt-shantaben-k-chaute-surat-income-tax-officer-ward-1-3-5-surat</loc>
               <lastmod>2026-01-30T12:16:18.879Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-chandi-2021-14-sh-sunil-kumar-sharma-panchkula-addl-ditcpc-ito-ward-3-3-chandigarh</loc>
               <lastmod>2025-04-10T05:07:05.655Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-mum-2020-14-m-s-jaybharat-textiles-and-real-estate-ltd-mumbai-dcit-cc-5-3-mumbai</loc>
               <lastmod>2025-04-10T00:35:05.600Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-nag-2021-14-automark-industries-india-pvt-ltd-yavatmal-principal-commissioner-of-income-tax-2-nagpur</loc>
               <lastmod>2025-04-11T10:07:08.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-74-pun-2021-24-assistant-commissioner-of-income-tax-circle-7-pune-the-deccan-paper-mills-comapny-ltd-pune</loc>
               <lastmod>2025-04-10T18:14:00.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-78-pun-2021-24-deputy-commissioner-of-income-tax-pune-m-s-ramelex-private-ltd-pune</loc>
               <lastmod>2025-04-10T18:14:00.674Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-76-pun-2021-24-deputy-commissioner-of-income-tax-panvel-circle-panvel-balraj-singh-mander-raigad</loc>
               <lastmod>2025-04-10T18:14:00.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-964-pun-2018-14-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-emcure-pharmaceutials-ltd-pune</loc>
               <lastmod>2025-04-10T14:42:01.092Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-969-pun-2018-14-deputy-commissioner-of-income-tax-central-circle-2-1-pune-m-s-emcure-pharmaceutials-ltd-pune</loc>
               <lastmod>2025-04-10T14:42:01.125Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-17-ctk-2013-16-m-s-serajuddin-amp-co-kolkata-acit-circle-1-2-bhubaneswr-bhubaneswar</loc>
               <lastmod>2025-04-09T23:07:02.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-34-ctk-2013-16-dcit-bhubaneswar-m-s-serajuddin-and-company-kolkata</loc>
               <lastmod>2025-04-09T23:07:02.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-35-ctk-2013-16-dcit-bhubaneswar-m-s-serajuddin-and-company-kolkata</loc>
               <lastmod>2025-04-09T23:07:02.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-107-jodh-2021-14-m-s-gogad-fabrics-pvt-ltd-g-13-14-industrial-area-ii-phase-pali-acit-dcit-circle-pali</loc>
               <lastmod>2025-04-10T13:00:05.475Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-jodh-2021-14-akbar-mohammad-nagaur-ito-ward-3-3-jodhpur</loc>
               <lastmod>2025-04-10T13:00:05.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-lkw-2019-14-m-s-sahara-city-homes-chennai-assistant-commissioner-of-income-tax-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:14.217Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1642-pun-2018-14-sunny-mathew-puthusseril-raigad-deputy-commissioner-of-income-tax-panvel-circle-panvel</loc>
               <lastmod>2025-04-11T01:42:00.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1663-pun-2018-14-deccan-mechanical-amp-chemical-industires-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-04-11T01:42:00.768Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1548-pun-2018-14-dhawal-singh-mohite-patil-sahakari-dudh-utpadak-sanstha-limited-solapur-income-tax-officer-ward-1-pandharpur</loc>
               <lastmod>2025-04-11T01:42:00.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1716-pun-2018-14-m-s-sunny-nx-pune-deputy-commissioner-of-income-tax-circle-12-pune</loc>
               <lastmod>2025-04-11T01:42:01.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-pun-2018-14-deputy-commissioner-of-income-tax-circle-1-1-pune-m-s-ansh-system-private-limited-pune</loc>
               <lastmod>2025-04-11T01:56:01.070Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-pun-2018-14-sudhir-angre-raigad-income-tax-officer-ward-4-panvel</loc>
               <lastmod>2025-04-11T01:56:01.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-495-pun-2018-14-sudhir-angre-raigad-income-tax-officer-ward-4-panvel</loc>
               <lastmod>2025-04-11T01:56:01.747Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7222-del-2018-14-meena-verma-new-delhi-ito-ward-32-2-new-delhi</loc>
               <lastmod>2025-04-11T04:35:02.495Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1150-del-2021-14-tushar-chauhan-faridabad-dcit-cpc-bengaluru</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1321-jpr-2019-14-sunrise-shikshan-sansthan-sikar-cit-e-jaipur</loc>
               <lastmod>2025-04-11T16:14:10.619Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-342-chandi-2021-14-m-s-globe-precision-industries-pvt-ltd-solan-dcit-acit-circle-parwanoo</loc>
               <lastmod>2025-04-11T17:56:08.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-355-lkw-2019-16-shri-sandeep-kansal-kanpur-deputy-commissioner-of-income-tax-central-circle-i-kanpur</loc>
               <lastmod>2025-04-11T04:56:02.568Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5132-del-2017-14-aesthetica-enterprises-pvt-ltd-new-delhi-acit-central-circle-6-new-delhi</loc>
               <lastmod>2025-04-11T04:21:04.984Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3496-mum-2019-14-american-spring-amp-pressing-works-pvt-ltd-mumbai-dcit-12-1-1-mumbai</loc>
               <lastmod>2025-04-09T18:21:07.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6285-mum-2019-14-asst-cit-6-2-2-mumbai-enhance-ambient-communication-pvt-ltd-mumbai</loc>
               <lastmod>2025-04-11T09:07:00.877Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-mum-2021-14-estate-of-bomsifarrok-kaka-mumbai-cit-a-nafc-delhi</loc>
               <lastmod>2025-04-11T09:07:01.627Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-370-nag-2019-14-the-advisory-society-of-ganesh-temple-nagpur-cit-exemption-pune</loc>
               <lastmod>2025-04-10T10:42:06.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-chandi-2021-14-himalayan-buddhist-cultural-association-kullu-acit-circle-dcit-cpc-bengluru-mandi</loc>
               <lastmod>2025-04-11T18:07:05.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-del-2020-14-shree-ganesh-metalloy-ltd-faridabad-ito-ward-3-faridabad</loc>
               <lastmod>2022-06-13T07:27:50.719Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1864-mum-2020-14-sterling-biotech-ltd-mumbai-acit-cc-2-4-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-530-mum-2018-14-accenture-solutions-p-ltd-asol-as-a-successor-to-accenture-services-private-limited-aspl-which-has-merged-into-asol-with-an-effective-date-of-1-december-2016-mumbai-deputy-commissioner-of-income-tax-circle-14-1-1-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1866-mum-2020-14-sterling-biotech-ltd-mumbai-acit-central-cir-2-4-mumbai</loc>
               <lastmod>2022-10-01T12:30:07.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-429-mum-2020-14-mr-tulsi-c-bhimjyani-mumbai-dy-cit-cc-3-2-2-mumbai</loc>
               <lastmod>2022-10-01T13:30:08.348Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-79-pun-2021-14-uttamenergy-philanthropic-foundation-pune-cit-exemption-pune</loc>
               <lastmod>2022-10-01T13:30:08.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2201-bang-2017-14-amc-cookware-india-pvt-ltd-bangalore-deputy-commissioner-of-income-tax-circle-1-1-2-bangalore</loc>
               <lastmod>2022-10-01T13:30:08.352Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2625-bang-2018-14-m-s-wadpack-private-limited-bangalore-income-tax-officer-ward-7-1-4-bangalore</loc>
               <lastmod>2022-10-01T14:00:06.631Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-218-del-2021-14-paksh-marketing-private-limited-new-delhi-acit-central-circle-26-new-delhi</loc>
               <lastmod>2022-10-01T15:00:09.306Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3635-mum-2018-14-dcit-ex-1-1-mumbai-the-lohar-chawl-dawoodi-bohra-merchants-association-mumbai</loc>
               <lastmod>2022-10-01T15:30:06.757Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-118-ctk-2018-16-shri-mahesh-kumar-agarwal-sundargarh-dcit-central-circle-2-bhubaneswar</loc>
               <lastmod>2022-10-11T11:00:09.920Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-97-chny-2019-23-huclin-research-ltd-chennai-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2022-10-11T14:30:08.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-93-hyd-2021-24-bikash-kumar-kedia-hyderabad-asst-commissioner-of-income-tax-central-circle-3-1-hyderabad</loc>
               <lastmod>2022-10-12T03:11:46.916Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-bang-2021-23-official-liquidator-m-s-jupiter-bioscience-ltd-bangalore-assistant-commissioner-of-income-tax-circle-1-gulbarga</loc>
               <lastmod>2022-10-05T03:04:56.470Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-55-ctk-2015-23-mgm-minerals-ltd-bhubaneswar-dcit-corporate-circle-2-1-bhubaneswar</loc>
               <lastmod>2022-10-04T11:00:08.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-22-mum-2021-24-trent-ltd-mumbai-ito-2-3-3-mumbai</loc>
               <lastmod>2022-10-04T13:30:07.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-27-del-2019-23-aman-sharma-new-delhi-dcit-central-circle-i-gurgaon</loc>
               <lastmod>2022-10-04T19:00:08.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-bang-2021-24-autodesk-asia-pte-limited-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2022-10-11T10:06:48.672Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-ahd-2019-14-shri-himmatsinh-p-rajput-vadodara-the-ito-ward-4-1-3-vadodara</loc>
               <lastmod>2025-04-11T03:42:03.477Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-539-lkw-2017-14-m-s-tread-stone-ltd-kanpur-dy-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-11T04:56:06.190Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-543-lkw-2017-14-m-s-tread-stone-ltd-kanpur-asstt-commissioner-of-income-tax-4-kanpur</loc>
               <lastmod>2025-04-11T04:56:06.380Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1586-pun-2018-14-m-s-shree-hatkeshwara-cargo-movers-pune-assistant-commissioner-of-income-tax-circle-5-pune</loc>
               <lastmod>2025-04-10T03:00:11.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-pun-2016-14-clarion-technologies-pvt-ltd-pune-deputy-commissioner-of-income-tax</loc>
               <lastmod>2025-04-10T04:56:00.941Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-828-pun-2018-14-m-s-safe-lifters-pune-deputy-commissioner-of-income-tax-circle-4-pune</loc>
               <lastmod>2025-04-10T04:56:01.022Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-827-pun-2018-14-m-s-safe-lifters-pune-deputy-commissioner-of-income-tax-circle-4-pune</loc>
               <lastmod>2025-04-10T04:56:01.100Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1047-pun-2018-14-deputy-commissioner-of-income-tax-circle-3-pune-m-s-gokhale-joshi-associates-pune</loc>
               <lastmod>2025-04-10T04:56:02.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-pun-2021-14-nirmala-shahaji-pawar-satara-pr-commissioner-of-income-tax-3-pune</loc>
               <lastmod>2025-04-10T04:56:02.247Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-nag-2021-14-nihal-basaram-pinjani-amravati-pr-cit-1-nagpur</loc>
               <lastmod>2025-04-09T23:56:02.964Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-kol-2020-14-ultrasmart-retails-pvt-ltd-since-converter-in-to-ultrasmart-retails-llp-kolkata-pcit-4-kolkata</loc>
               <lastmod>2025-04-09T17:42:05.700Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4854-del-2018-14-zuari-investements-ltd-new-delhi-ito-ward-27-4-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6972-del-2018-14-acit-circle-17-1-new-delhi-modi-rubber-ltd-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2113-del-2019-14-dinesh-chand-sharma-ghaziabad-ito-ward-3-4-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7470-del-2017-14-rupinder-dhanoa-sidhu-new-delhi-acit-central-circle-31-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5106-del-2015-14-dcit-new-delhi-m-s-mitsui-amp-co-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5108-del-2015-14-dcit-new-delhi-m-s-mitsui-amp-co-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-del-2018-14-vimal-kaur-new-delhi-dcit-circle-2-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-05-19T13:26:34.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-44-ctk-2018-16-sanju-agarwal-sundargarh-dcit-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-05-21T09:58:40.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-147-ctk-2018-16-acit-central-circle-2-bhubaneswar-shri-mahesh-kumar-agarwal-sundargarh</loc>
               <lastmod>2025-05-21T09:58:40.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-184-ind-2020-16-the-acit-central-1-indore-indore-m-s-associated-alcohols-amp-breweries-ltd-indore</loc>
               <lastmod>2025-04-11T17:21:12.676Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-86-ind-2020-16-shri-agarwal-technical-education-society-bhopal-dcit-central-2-bhopal</loc>
               <lastmod>2025-04-10T07:21:10.435Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-7-ind-2021-23-mount-everest-breweries-ltd-indore-acit-central-1-indore</loc>
               <lastmod>2025-04-11T17:21:07.102Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-ind-2021-23-mount-everest-breweries-ltd-indore-acit-central-1-indore</loc>
               <lastmod>2025-04-11T17:21:07.395Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8458-del-2019-14-mayo-college-alumni-associatiom-new-delhi-dcit-cpc-banglore</loc>
               <lastmod>2025-04-11T14:35:03.930Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2858-del-2018-14-piyush-tiwari-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-04-11T14:42:04.928Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-730-mum-2020-14-jt-cit-osd-2-3-1-mumbai-m-s-tata-realty-and-infrastructure-ltd-mumbai</loc>
               <lastmod>2025-04-11T12:28:08.749Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-ind-2019-14-m-s-s-k-jain-infrastructure-p-ltd-bhopal-d-c-i-t-1-1-bhopal</loc>
               <lastmod>2025-04-11T17:21:09.236Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-ind-2019-14-m-s-s-k-jain-infrastructure-p-ltd-bhopal-d-c-i-t-1-1-bhopal</loc>
               <lastmod>2025-04-11T17:21:09.305Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-ind-2019-14-rajesh-rathore-khargone-ito-khargone-khargone</loc>
               <lastmod>2025-04-11T17:21:09.850Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-ind-2020-14-bharat-shah-indore-the-ito3-4-indore</loc>
               <lastmod>2025-04-11T17:21:08.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-65-ind-2016-16-the-acit-central-2-indore-m-s-ambika-refinery-indore</loc>
               <lastmod>2025-04-09T16:56:13.071Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ind-2021-14-the-acit-central-1-indore-indore-m-s-goyal-developers-indore</loc>
               <lastmod>2025-04-11T17:21:05.919Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-819-ind-2019-14-dilip-buildcon-ltd-bhopal-dcit-central-1-bhopal</loc>
               <lastmod>2025-04-10T07:21:08.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-881-ind-2019-14-dcit-central-1-bhopal-dilip-buildcon-ltd-bhopal</loc>
               <lastmod>2025-04-10T07:21:09.322Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-ind-2021-14-m-s-m-p-state-cooperative-marketing-federation-ltd-bhopal-principle-cit-1-bhopal</loc>
               <lastmod>2025-04-11T15:07:04.404Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ind-2017-14-the-acit-central-2-indore-shri-vinod-garg-indore</loc>
               <lastmod>2025-04-10T01:35:12.630Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-420-ctk-2015-14-mgm-minerals-limited-bhubaneswar-jcit-bhubaneswar</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-ctk-2018-14-shri-mahesh-kumar-agarwal-sundargarh-dcit-central-circle-2-bhubaneswar</loc>
               <lastmod>2025-05-21T09:58:40.276Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-ind-2021-14-m-s-n-r-company-indore-pr-commissioner-of-income-tax-3-1-indore</loc>
               <lastmod>2025-04-11T13:21:09.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-ind-2020-14-ito-4-1-bhopal-bhopal-rsr-housing-amp-construction-p-ltd-bhopal</loc>
               <lastmod>2025-04-10T07:21:07.311Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-hyd-2018-14-mbs-impes-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-1-hyderabad</loc>
               <lastmod>2025-04-10T11:56:07.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-331-hyd-2018-14-mbs-jeweller-private-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-3-hyderabad</loc>
               <lastmod>2025-04-10T11:56:07.178Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-lkw-2019-14-m-s-sahara-city-homes-amritsar-income-tax-officer-3-4-lucknow</loc>
               <lastmod>2025-04-10T12:00:13.770Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-lkw-2019-14-m-s-sahara-city-homes-vadodara-income-tax-officer-3-4-range-3-lucknow</loc>
               <lastmod>2025-04-10T12:00:14.793Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1044-hyd-2015-14-tiffins-barytes-asbestos-and-paints-ltd-chennai-chennai-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T10:07:08.849Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1045-hyd-2015-14-tiffins-barytes-asbestos-and-paints-ltd-chennai-chennai-dcit-central-circle-2-hyd-hyderabad</loc>
               <lastmod>2025-04-10T10:07:08.874Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-600-hyd-2019-14-nsl-renewable-power-private-limited-hyderabad-asst-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.354Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-608-hyd-2020-14-madhucon-projects-limited-hyderabad-dy-commissioner-of-income-tax-central-circle-2-1-hyderabad</loc>
               <lastmod>2025-04-10T10:07:09.548Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7610-mum-2019-14-ferani-hotels-pvt-ltd-mumbai-dy-cit-cc-4-1-mumbai</loc>
               <lastmod>2025-04-10T04:00:08.683Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-mum-2016-14-leila-advani-mumbai-acit-16-2-mumbai</loc>
               <lastmod>2025-04-10T04:00:08.943Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4385-mum-2015-14-anil-bhagwan-advani-mumbai-ito-it-1-1-mumbai</loc>
               <lastmod>2025-04-10T04:00:08.975Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3286-mum-2016-14-acit-19-2-mumbai-leila-advani-mumbai</loc>
               <lastmod>2025-04-10T04:00:09.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-528-hyd-2021-14-golars-networks-private-limited-hyderabad-income-tax-officers-ward-2-1-hyderabad</loc>
               <lastmod>2025-04-09T21:14:07.339Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9503-del-2019-14-dhoop-singh-rohtak-ito-ward-1-rohtak</loc>
               <lastmod>2025-04-09T21:14:03.660Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-110-del-2021-14-r-s-traders-new-delhi-ito-ward-39-4-new-delhi</loc>
               <lastmod>2025-04-09T21:14:03.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5147-del-2019-14-rajeshwar-prashad-goel-haryana-dcit-panipat</loc>
               <lastmod>2025-04-09T21:14:03.720Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1738-chny-2013-14-acit-chennai-a-m-ratnam-chennai</loc>
               <lastmod>2025-04-11T17:42:04.606Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-chny-2017-14-robust-hotels-pvt-ltd-chennai-acit-chennai</loc>
               <lastmod>2025-04-11T17:42:00.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2053-del-2019-14-deepak-garg-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-04-10T13:49:02.230Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-del-2017-14-cbs-steel-p-ltd-delhi-pr-cit-2-new-delhi</loc>
               <lastmod>2025-04-10T13:49:05.260Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-hyd-2021-14-jai-balajee-security-services-private-limited-tirupathi-assistant-commissioner-of-income-tax-circle-1-1-tirupathi</loc>
               <lastmod>2025-04-10T23:56:04.308Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-171-hyd-2020-14-pandu-nadigepu-rameshwar-secunderabad-asst-commissioner-of-income-tax-circle-15-1-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.832Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1772-hyd-2019-14-dy-commissioner-of-income-tax-circle-3-2-hyderabad-suryakiran-international-limited-secundrabad</loc>
               <lastmod>2025-04-10T23:56:02.718Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-hyd-2021-14-sri-rajarajeswari-rice-industries-nellore-deputy-commissioner-of-income-tax-cirle-1-nellore</loc>
               <lastmod>2025-04-10T23:56:03.290Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-hyd-2020-14-swati-airport-support-services-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-3-2-hyderabad</loc>
               <lastmod>2025-04-10T23:56:03.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-177-hyd-2020-14-income-tax-officer-ward-15-1-hyderabad-anand-gudala-hyderabad</loc>
               <lastmod>2025-04-10T23:56:06.894Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-hyd-2021-14-united-rail-road-constructions-private-limited-hyderabad-deputy-commissioner-of-income-tax-central-circle-1-3-hyderabad</loc>
               <lastmod>2025-04-10T23:49:09.144Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1169-hyd-2019-14-bagam-vijay-kumar-khammam-income-tax-officer-ward-1-kothagudem</loc>
               <lastmod>2025-04-10T23:42:07.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-448-hyd-2021-14-darshan-vijaysinh-bhatia-hyderabad-the-commissioner-of-income-tax-appeal-faceless-center-delhi</loc>
               <lastmod>2025-04-10T23:49:01.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1706-hyd-2017-14-asst-commissioner-of-income-tax-circle-1-karimnagar-durga-granites-karimnagar</loc>
               <lastmod>2025-04-10T23:49:00.498Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-hyd-2019-14-filatex-fashions-limited-hyderabad-income-tax-officer-ward-17-2-hyderabad</loc>
               <lastmod>2025-04-10T23:49:00.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ind-2019-14-pujya-acharya-shri-umeshmuni-anu-jain-parmarthik-trust-thandla-cit-exemption-bhopal</loc>
               <lastmod>2025-04-11T19:00:10.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-489-chny-2021-14-transsys-solutions-pvt-ltd-kodambakkam-cit-a-nfac-delhi</loc>
               <lastmod>2025-04-11T22:35:01.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-hyd-2021-14-narsimha-gardas-hyderabad-income-tax-ward-1-hyderabad</loc>
               <lastmod>2025-04-09T21:28:01.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-hyd-2017-14-vardhman-mahila-co-operative-urban-bank-limited-hyderabad-hyderabad-acit-circle-14-1-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.562Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-261-hyd-2021-14-tarakarama-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.871Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-262-hyd-2021-14-aurora-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:00.909Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-269-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-hyd-2021-14-church-educational-society-hyderabad-hyderabad-assistant-commissioner-of-income-tax-central-circle-2-4-hyderabad-hyderabad</loc>
               <lastmod>2025-04-09T21:21:01.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-691-hyd-2019-14-asst-commissioner-of-income-tax-circle-7-1-hyderabad-stouvant-pittie-hyderabad</loc>
               <lastmod>2025-04-09T21:21:02.904Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-del-2017-14-acit-noida-m-s-dnata-international-pvt-ltd-noida</loc>
               <lastmod>2025-04-09T21:00:05.708Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-546-del-2021-14-icmai-registered-valuers-organisation-new-delhi-cit-exemption-new-delhi</loc>
               <lastmod>2025-04-09T21:00:05.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1280-del-2018-14-seth-shri-niwas-agarwal-memorial-samiti-kanpur-dcit-exemption-circle-ghaziabad</loc>
               <lastmod>2025-04-10T22:14:06.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-mum-2021-14-jt-cit-osd-cc-7-2-mumbai-m-s-anik-industries-ltd-mumbai</loc>
               <lastmod>2025-04-11T08:00:12.617Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7213-mum-2019-14-advanced-enzyme-technologies-ltd-mumbai-acit-circle-1-thane</loc>
               <lastmod>2025-04-11T08:00:15.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-mum-2020-14-shirish-laxman-parkar-mumbai-asst-cit-23-3-mumbai</loc>
               <lastmod>2025-04-11T11:28:05.862Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1122-hyd-2017-14-falaknuma-palace-trust-hyderabad-income-tax-officer-ward-9-4-hyderabad</loc>
               <lastmod>2025-04-10T02:49:05.428Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-410-ahd-2019-16-the-acit-central-circle-2-1-ahmedabad-m-s-dineshchandra-r-agrawal-infracon-pvt-ltd-ahmedabad</loc>
               <lastmod>2025-04-10T00:35:10.443Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6413-del-2018-14-dcit-central-circle-1-noida-golf-link-hospitality-p-ltd-new-delhi</loc>
               <lastmod>2025-04-10T04:14:00.836Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-797-hyd-2019-14-police-jagadish-reddy-hyderabad-income-tax-officer-ward-11-4-hyderabad</loc>
               <lastmod>2025-04-09T17:07:06.542Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4267-mum-2019-14-zishaan-fashion-pvt-ltd-mumbai-ito-5-3-4-mumbai</loc>
               <lastmod>2025-04-11T07:28:10.559Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1691-ahd-2018-14-shri-dipakkumar-someshwar-pandya-ahmedabad-ito-ward-5-1-2-ahmedabad</loc>
               <lastmod>2025-04-09T15:49:09.349Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-677-del-2019-14-sarva-haryana-gramin-bank-rohtak-acit-rohtak-circle-rohtak</loc>
               <lastmod>2025-04-09T16:14:08.385Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-451-hyd-2020-14-kyori-infrastructure-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-2-1-hyderabad</loc>
               <lastmod>2025-05-21T09:58:40.277Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1301-jpr-2019-14-dcit-central-circle-1-jaipur-late-smt-pushpa-goyal-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1362-jpr-2019-14-dcit-central-circle-1-jaipur-shri-ram-gopal-sarraf-jaipur</loc>
               <lastmod>2025-05-21T09:47:29.189Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1021-chandi-2018-14-shri-sucha-singh-langah-mohali-pr-cit-2-chandigarh</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1588-chandi-2019-14-manoj-kumar-sirsa-ito-w-2-sirsa</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-149-chandi-2021-14-shri-rajeev-goyal-sirsa-pr-cit-rohtak</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-chandi-2021-14-priyanka-sirsa-pr-cit-rohtak</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-232-chandi-2020-14-shri-shiv-shambhu-sharma-sirsa-income-tax-officer-ward-2-sirsa</loc>
               <lastmod>2025-05-21T09:47:29.191Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-205-mum-2021-24-acit-21-3-mumbai-m-s-shradha-apparels-worldwide-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.713Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-mum-2021-14-parasmal-champalal-bamboli-mumbai-pr-cit-27-navi-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2179-mum-2015-14-deutsche-cib-centre-p-ltd-mumbai-asst-cit-12-2-1-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-mum-2021-14-acit-circle-15-1-1-mumbai-m-s-oxides-and-specialities-ltd-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-chandi-2021-14-electra-paper-and-board-private-limited-mohali-acit-circle-4-1-chandigarh</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5928-mum-2019-14-acit-22-1-mumbai-mumbai-m-s-international-light-amp-craft-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7034-mum-2019-14-pranay-m-shah-mumbai-dcit-cc-6-4-mumbai</loc>
               <lastmod>2025-06-05T13:57:13.711Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3075-del-2018-14-arun-duggal-faridabad-dcit-central-circle-1-faridabad</loc>
               <lastmod>2025-04-10T22:35:07.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-asr-2007-14-acit-jammu-dr-karan-singh-jammu</loc>
               <lastmod>2025-04-10T20:14:08.848Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4776-del-2018-14-world-media-p-ltd-new-delhi-addl-cit-special-range-9-new-delhi</loc>
               <lastmod>2025-04-10T20:14:10.137Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2707-del-2019-14-ram-kumar-dhiman-delhi-ao-ward-26-4-new-delhi</loc>
               <lastmod>2025-04-10T23:07:03.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1627-del-2021-14-sunny-international-limited-haryana-chandigarh-adit-cpc-bengaluru-karnataka-bengaluru</loc>
               <lastmod>2025-04-10T23:07:04.356Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8015-del-2019-14-suresh-kumar-todi-new-delhi-ito-ward-35-4-new-delhi</loc>
               <lastmod>2025-04-10T23:07:05.110Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8379-del-2019-14-manmohan-singh-new-delhi-ito-ward-45-4-new-delhi</loc>
               <lastmod>2025-04-10T23:07:05.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5711-del-2017-14-krishak-bharati-cooperative-ltd-new-delhi-acit-circle-30-1-new-delhi</loc>
               <lastmod>2025-04-10T23:07:06.370Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-ind-2020-14-acit1-1-bhopal-shri-harvinder-singh-bhopal</loc>
               <lastmod>2025-04-09T18:21:01.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-306-ind-2020-14-smt-girija-goswami-bhopal-ito5-2-bhopal</loc>
               <lastmod>2025-04-09T18:21:01.543Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-417-mum-2020-14-smt-neha-gopal-sharma-mumbai-ito-29-2-4-mumbai</loc>
               <lastmod>2025-04-09T22:00:03.602Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1450-del-2018-14-acit-circle-15-1-new-delhi-lemon-tree-hotel-ltd-new-delhi</loc>
               <lastmod>2025-04-10T23:35:00.434Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-511-kol-2021-14-sukomal-sarkar-kolkata-pcit-9-kolkata</loc>
               <lastmod>2025-04-11T00:21:09.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-536-kol-2021-14-harikrishna-khandelwal-kolkata-ito-ward-33-3-cpc-bangaluru</loc>
               <lastmod>2025-04-11T00:21:09.374Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3261-chny-2018-14-a-shanmugam-chennai-ito-ncw-21-4-chennai</loc>
               <lastmod>2025-04-10T08:07:10.198Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-chny-2019-14-saalim-shoes-pvt-ltd-chennai-dcit-corporate-circle-6-1-chennai</loc>
               <lastmod>2025-04-11T17:49:00.846Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1295-chny-2018-14-acit-circ-le-1-trichy-m-s-dalmia-cements-bharat-ltd-tiruchirapalli</loc>
               <lastmod>2025-04-11T17:49:00.587Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-843-del-2021-14-shahi-exports-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2333-del-2018-14-ram-avtar-bansal-new-delhi-ito-ward-61-2-new-delhi</loc>
               <lastmod>2025-04-10T13:49:05.047Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7682-del-2018-14-dcit-e-curcle-2-1-new-delhi-patanjali-yogpeeth-nyas-new-delhi</loc>
               <lastmod>2025-04-10T12:35:04.843Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8259-del-2018-14-luxottica-india-eyewear-pvt-ltd-gurgaon-acit-circle-15-2-new-delhi</loc>
               <lastmod>2025-04-30T09:27:34.184Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-lkw-2019-14-dr-om-prakash-mittal-and-smt-mithilesh-kumari-charitable-trust-kanpur-commissioner-of-income-tax-e-lucknow</loc>
               <lastmod>2025-04-11T04:56:02.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-srt-2018-14-shree-chemopharma-ankleshwar-pvt-ltd-bharuch-acit-circle-2-bharuch</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-85-srt-2020-14-kishorbhai-m-patel-huf-valsad-ito-ward-2-bardoli</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-srt-2021-24-the-dy-commissioner-of-income-tax-circle-2-3-surat-m-s-shhlok-enterprise-surat</loc>
               <lastmod>2025-07-10T08:17:37.303Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-bang-2018-14-vishnusa-ramachandrasa-habib-hubli-the-assistant-commissioner-of-income-tax-circle-1-1-hubli</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-bang-2019-14-shri-sunil-bandacharya-joshi-bangaloe-deputy-commissioner-of-income-tax-circle-2-3-1-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-722-bang-2020-14-income-tax-officer-ward-4-2-1-bangalore-smt-r-meena-bengaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-bang-2021-14-vidhi-clothing-company-bengaluru-the-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-574-bang-2020-14-namdhari-seeds-private-limited-bangalore-the-income-tax-officer-ward-5-1-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2924-bang-2017-14-kum-puja-v-sherlekar-mangaluru-assistant-commissioner-of-income-tax-central-circle-2-mangaluru</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1811-bang-2018-14-sri-sathya-sai-central-trust-bangalore-assistant-commissioner-of-income-tax-exemption-circle-1-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-492-bang-2015-14-xchanging-solutions-limited-bangalore-dcit-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-bang-2016-14-xchanging-solutions-limited-bangalore-ito-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-bang-2017-14-velankani-information-systems-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-7-1-2-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-bang-2021-14-tanglin-developments-limited-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-3-bangalore</loc>
               <lastmod>2025-07-10T07:45:16.955Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1717-chny-2019-14-shriram-city-union-finance-ltd-chennai-pcit-corporeate-circle-6-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-chny-2019-14-susheela-devi-chennai-ito-ncw-10-4-chennai</loc>
               <lastmod>2025-07-10T06:43:47.484Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1938-chny-2019-14-rsl-alloys-coating-pvt-ltd-chennai-acit-corporate-circle-5-2-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-chny-2019-14-shri-t-muniappan-karur-acit-central-circle-2-trichy</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1252-chny-2019-14-shriram-retail-holdings-private-limited-chennai-dcit-corporate-circle-6-1-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2628-chny-2016-14-acit-chennai-m-s-viswakarma-mines-amp-building-material-pvt-ltd-chennai</loc>
               <lastmod>2025-07-10T06:43:47.485Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4975-del-2017-14-acit-central-circle-8-new-delhi-surya-fresh-foods-ltd-new-delhi</loc>
               <lastmod>2025-07-07T14:10:02.301Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-155-mum-2021-24-ito-19-2-3-mumbai-mehta-construction-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.995Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-mum-2020-14-mr-shripad-a-shelar-mumbai-dy-cit-cir_34-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-646-mum-2019-24-welspun-india-ltd-mumbai-dcit-cen-cir-3-3-mumbai</loc>
               <lastmod>2025-07-10T12:35:27.990Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-nag-2017-14-m-s-fire-arcor-infrastructure-pvt-ltd-nagpur-a-c-i-t-central-cir-2-1-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-nag-2017-14-m-s-fire-arcor-infrastructure-pvt-ltd-nagpur-a-c-i-t-central-cir-2-1-nagpur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-pun-2018-14-kumar-builders-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-pun-2018-14-annuj-goel-pune-deputy-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2522-pun-2017-14-jitendra-kapildeo-gupta-pune-deputy-commissioner-of-income-tax-circle-6-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-pun-2018-14-assistant-commissioner-of-income-tax-circle-6-pune-m-subu-chem-pvt-ltd-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1181-pun-2018-14-sandeep-suresh-tapkir-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-pun-2018-14-the-solapur-district-central-co-op-bank-limited-solapur-assistant-commissioner-of-income-tax-circle-2-1-solapur</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1345-pun-2018-14-samir-nagindas-shah-mumbai-deputy-commissioner-of-income-tax-central-circle-1-aurangabad</loc>
               <lastmod>2025-07-10T12:20:44.255Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-104-pun-2021-24-income-tax-office-ward-9-1-pune-sakharam-bhondve-pune</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-111-pun-2021-24-income-tax-officer-ward-1-latur-bhaguram-pandurang-komatwad-latur</loc>
               <lastmod>2025-07-10T12:20:44.259Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-mum-2021-14-dy-cit-cc-2-3-mumbai-gauri-avinash-bhosale-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-111-del-2016-14-acit-new-delhi-m-s-lepro-herbals-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-mum-2020-14-m-s-wsg-pictures-pvt-ltd-mumbai-dy-cit-cir-16-1-mumbai</loc>
               <lastmod>2025-07-10T12:05:38.514Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7203-mum-2019-14-j-builders-pvt-ltd-mumbai-ito-10-2-1-mumbai</loc>
               <lastmod>2025-04-10T16:14:00.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-523-mum-2021-14-acit-it-4-3-1-mumbai-m-s-viacom-18-media-p-ltd-mumbai</loc>
               <lastmod>2025-04-10T16:56:05.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1146-mum-2018-14-siemens-ltd-mumbai-dcit-cir-8-2-1-mumbai</loc>
               <lastmod>2025-04-09T17:00:09.000Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-551-chny-2019-14-keimed-limited-hyderabad-hyderabad-acit-central-circle-3-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-599-chny-2020-14-chettinad-lignite-transport-services-pvt-ltd-chennai-pcit-1-coimbatore</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2643-chny-2019-14-sathees-kumar-huf-chennai-ito-non-corporate-ward-3-2-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1322-chny-2018-14-metal-amp-scraps-traders-p-ltd-chennai-dcit-corporate-circle-4-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-586-chny-2019-14-acit-corp-cir-2-coimbatore-martin-builders-pvt-ltd-coimbatore</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1178-chny-2019-14-acit-corporate-circle-2-coimbatore-matin-builders-pvt-ltd-coimbatore</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3120-chny-2019-14-subhash-chandra-reddy-chennai-acit-ncc-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-chny-2020-14-nila-sea-foods-thoothukudi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-928-chny-2020-14-nila-sea-foods-thoothukdi-dcit-cc-1-madurai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-chny-2019-14-keimed-limited-hyderabad-hyderabad-acit-central-circle-3-1-chennai</loc>
               <lastmod>2025-08-30T11:08:08.657Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-579-ahd-2015-14-the-ito-ward-2-1-3-baroda-super-hospitality-services-pvt-ltd-baroda</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-ahd-2019-14-the-jcit-osd-circle-2-1-1-ahmedabad-m-s-electrotherm-india-limited-ahmedabad</loc>
               <lastmod>2025-08-20T11:33:09.725Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-mum-2019-16-ito-ward-16-1-5-mumbai-m-s-video-master-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.156Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1703-mum-2020-14-dcit-tds-circle_1-2-mumbai-m-s-future-enterprises-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4135-mum-2018-14-sujata-surendra-khandekar-mumbai-ito-19-3-4-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-648-mum-2021-14-mr-mayank-jayantilal-desai-mumbai-cit-a-nfac-delhi</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5840-mum-2019-14-the-supreme-industries-limited-mumbai-acit-ltu-mumbai-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6987-mum-2019-14-m-s-drisha-impex-pvt-ltd-mumbai-dcit-12-2-1-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6242-mum-2019-14-dy-cit-tds-2-3-mumbai-m-s-vodafone-idea-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6840-mum-2019-14-asst-cit-1-3-2-mumbai-m-s-janakalyn-sahakari-bank-ltd-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-mum-2021-14-kamal-vyas-mumbai-pr-cit-17-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7003-mum-2019-14-smt-ravinder-kaur-bhatia-mumbai-ito-ward-19-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-253-mum-2021-14-shorline-hotel-p-ltd-mumbai-dy-cit-cc-1-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4342-mum-2019-14-future-enterprises-mumbai-acit-ward-9-3-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-113-mum-2021-24-reliance-industries-ltd-mumbai-deputy-commissioner-of-income-tax-large-taxpayer-unit-2-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2925-bang-2018-14-sri-mohan-puri-bangalore-income-tax-officer-ward-7-2-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-481-bang-2021-14-m-s-shabari-enterprises-bangalore-deputy-commissioner-of-income-tax-circle-4-2-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-bang-2020-14-i-b-communications-network-private-limited-bangalore-income-tax-officer-ward-3-1-4-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-788-bang-2014-14-ito-bangalore-m-s-karnataka-state-industrial-co-operative-bank-ltd-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.803Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-354-hyd-2019-14-dr-chilukoti-veeramma-nellore-income-tax-officer-ward-4-nellore</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-466-hyd-2021-14-olectra-greentech-limited-hyderabad-assistant-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-467-hyd-2021-14-olectra-greentech-limited-hyderabad-assistant-commissioner-of-income-tax-central-circle-3-2-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-hyd-2020-14-padmavathi-charapanamjeri-hyderabad-asst-commissioner-of-income-tax-circle-14-1-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-hyd-2021-14-the-secunderbad-club-hyderabad-ito-ward-10-2-hyderabad</loc>
               <lastmod>2025-07-25T05:39:40.133Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-281-jpr-2021-14-taxsoft-marketing-pvt-ltd-jaipur-ito-wd-5-1-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-313-jpr-2021-14-dr-b-lal-clinical-laboratory-private-limited-jaipur-acit-circle-7-jaipur</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-jpr-2021-14-pradeep-kumar-sharma-kota-ito-ward-2-4-kota-kota</loc>
               <lastmod>2025-07-25T05:53:52.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2576-bang-2019-14-m-s-randox-laboratories-india-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-5-1-1-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-433-bang-2021-14-bi-worldwide-india-private-limited-bangalore-income-tax-officer-ward-2-1-2-bangalore</loc>
               <lastmod>2025-07-22T10:42:20.801Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-117-ind-2018-16-m-s-vrandawan-construction-company-bhopal-the-dy-cit-circle-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-118-ind-2018-16-the-acit-central-1-bhopal-m-s-vrindawan-construction-co-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ind-2020-14-the-acit-central-1-indore-shri-anoop-neema-indore</loc>
               <lastmod>2025-08-20T11:11:10.570Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-596-ind-2017-14-m-s-agarwal-construction-company-bhopal-dypti-commissioner-of-income-tax-central-bhopal-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-226-ind-2017-16-assistant-commissioner-of-income-tax-central-ii-bhopal-bhopal-m-s-agrawal-construction-co-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-182-ind-2018-16-m-s-reva-kripa-sugar-private-ltd-bhopal-the-dcit-central-1-bhopal</loc>
               <lastmod>2025-08-20T11:11:10.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-chandi-2021-14-m-s-trident-institute-of-social-sciences-barnala-cit-exemption-chandigarh</loc>
               <lastmod>2025-08-20T11:33:09.705Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-659-bang-2021-14-venkara-reddy-pramod-reddy-tumkuru-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-09-11T08:33:01.576Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3058-pun-2017-14-pravin-manilal-sanghvi-pune-addl-commissioner-of-income-tax-range-5-pune</loc>
               <lastmod>2025-09-10T19:16:51.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-mum-2021-14-h-t-parekh-foundation-mumbai-the-cit-exemption-mumbai</loc>
               <lastmod>2025-07-22T09:49:55.150Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-beverages-manufacturing-marketing-corporation-ltd-the-assistant-commissioner-of-income-tax-circle-1-1-11-of-2022</loc>
               <lastmod>2025-09-18T06:31:34.451Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arunaben-kanaiyalal-patel-l-r-of-late-kanaiyalal-dalsukh-patel-asst-commissioner-of-income-tax-cent-circle-2-4-or-his-successor-18982-of-2021</loc>
               <lastmod>2025-09-18T06:56:08.132Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:30.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.437Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:30.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.127Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:55:44.754Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:54:58.021Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/j-somashekar-union-of-india-ministry-of-finance-department-of-revenue-and-assistant-commissioner-of-income-tax-circle-4-1-and-innovative-studios-private-limited-and-innovative-leisure-and-entertainment-private-limited-and-assistant-commissioner-of-income-tax-circle-1-1-and-director-general-of-income-tax-investigation-and-commissioner-of-income-tax-tds-6217-2019</loc>
               <lastmod>2025-09-18T06:56:08.131Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T06:56:08.128Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brand-alloys-private-limited-union-of-india-ors-2043-2022</loc>
               <lastmod>2025-09-18T06:54:58.016Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-3-kolkata-t-m-international-logistic-ltd-itat-231-2017</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-central-1-kolkata-purvanchal-leasing-ltd-203-2017</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/commissioner-of-income-tax-exemption-kolkata-lotus-charitable-trust-132-2017</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-3-kolkata-t-m-international-logistic-ltd-itat-231-2017</loc>
               <lastmod>2025-09-18T07:08:01.903Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mr-amaranath-polisetty-the-principal-commissioner-of-income-tax-vijaywada-and-the-principal-commissioner-of-income-tax-visakhapatnam-and-the-deputy-commissioner-of-income-tax-central-circle1-and-the-assistant-commissioner-of-income-tax-central-circle1-and-the-joint-commissioner-of-income-tax-central-circle-and-the-additional-commissioner-of-income-tax-central-circle-and-the-union-of-india-represented-by-the-secretary-to-the-ministry-of-finance-1282</loc>
               <lastmod>2025-09-18T07:04:45.942Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/pr-commissioner-of-income-tax-ii-ashok-marg-lucknow-u-p-state-agro-industrial-corporation-ltd-40-2017-43-2017</loc>
               <lastmod>2025-09-18T07:05:52.018Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-gupta-metallics-power-limited-government-of-andhra-pradesh-rep-by-its-district-collector-ranga-reddy-district-at-hyderabad-and-the-board-for-industrial-and-financial-reconstruction-rep-by-its-registrar-jawahar-vyapar-bhavan-1-tolstoy-marg-new-delhi-2353-2003-5335-2012-13206-2021</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikeya-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-and-ors-311-2022</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:04:22.596Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-and-ors-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/road-cargo-movers-pvt-ltd-union-of-india-1782-2021</loc>
               <lastmod>2025-09-18T06:57:30.122Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shivangan-agencies-pvt-ltd-union-of-india-ors-633-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/adorable-commerce-pvt-ltd-income-tax-officer-and-ors-1768-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:30.124Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-huf-and-sh-krishan-kumar-parwal-and-smt-sulochana-agrawal-and-sh-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mohammed-shakil-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-vinod-kumar-bumb-and-mani-kant-garg-and-nirmal-industries-private-limited-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-unique-realmart-llp-and-sunil-gupta-and-santosh-kumar-and-assam-edible-oils-limited-and-kanda-edible-oil-pvt-ltd-and-nilesh-banger-and-krishan-gopal-banger-and-durgesh-banger-and-sohan-lal-banger-and-ladu-ram-banger-and-jayesh-banger-and-m-s-bhaval-synthetics-india-ltd-and-s-m-industries-and-mimanshak-sharma-and-ganpati-multi-commodity-business-india-pvt-ltd-and-tara-chand-nachani-and-nitin-nachani-and-priyanka-maheshwari-and-vagaji-ninama-and-palak-khatuja-and-kpr-capital-management-llp-and-agencies-rajasthan-private-limited-and-lotus-buildtech-private-limited-and-sunita-gupta-and-pushpa-agarwal-and-kailash-kumar-agarwal-and-dimple-jain-and-mukesh-kumar-lochhib-and-maru-securities-pvt-ltd-and-deepak-johari-and-shri-om-prakash-morwal-and-shri-ram-kumar-morwal-and-nitin-gilara-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-and-gopal-das-sonkia-and-usha-golcha-and-mukesh-kapoor-and-anand-kumar-modi-and-prahalad-rai-rathi-and-krishan-kumar-parwal-and-sulochana-agrawal-and-modh-rafiq-and-giriraj-singh-hada-and-inderjit-sahni-and-praveen-sharma-and-sanjeev-singh-chodhri-and-preeti-bakshi-and-stilokraft-and-abdul-basit-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mrs-ursula-joshi-and-raj-kumar-agarwal-and-parasram-lalwani-and-preeti-bakshi-and-kanti-prasad-sharma-and-b-lodha-securities-limited-and-mahendra-kumar-gangwal-huf-and-savita-pareek-and-vinod-kumar-bumb-and-mani-kant-garg-and-vibhishek-pal-singh-and-unique-madhuban-homes-private-limited-and-unique-affordable-homes-private-limited-and-unique-pioneer-homes-private-limited-and-mohammed-salim-maniyar-and-mohammed-rafik-maniyar-and-mohammed-shakil-and-sunil-kumar-jain-and-saraswati-builders-and-bhagirathi-udyog-and-jaideep-modi-huf-and-manzoor-ahmed-and-trimurty-colonizers-and-builders-private-limited-and-rohini-chadda-and-vcb-trading-llp-and-goldendunes-buildhome-private-limited-and-nitin-dhandhia-and-ashish-mangal-huf-and-dynamic-cables-limited-and-suman-choudhary-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-nilesh-bansal-and-mukesh-and-sunil-kumar-jain-and-saraswati-builders-and-goldendunes-buildhome-private-limited-and-nitin-dhandhia-and-dynamic-cables-limited-and-suman-choudhary-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-nilesh-bansal-and-mukesh-and-sunil-kumar-jain-and-saraswati-builders-and-goldendunes-buildhome-private-limited-and-nitin-dhandhia-and-dynamic-cables-limited-and-suman-choudhary-and-kamal-kishore-kapoor-and-kamla-devi-meena-and-nilesh-bansal-and-mukesh-and-sunil-kumar-jain-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.501Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.502Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ambey-bhawani-projects-pvt-ltd-union-of-india-ors-152-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.737Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.738Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/landscape-vinamay-pvt-ltd-anr-union-of-india-ors-12104</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tarak-chandra-paul-union-of-india-ors-1181-2022</loc>
               <lastmod>2025-09-18T06:55:44.753Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkamal-healds-and-reeds-pvt-ltd-assistant-director-of-income-tax-1085-2022</loc>
               <lastmod>2025-09-18T06:55:44.756Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-2022</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.121Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/onkar-laboratories-pvt-ltd-union-of-india-and-ors-446-2021</loc>
               <lastmod>2025-09-18T06:57:30.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/qualcomm-incorporated-deputy-commissioner-of-income-tax-circle-international-tax-3-1-1-delhi-and-ors-1666-2022-1670-2022-1686-2022-1687-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shilpa-sailesh-daulat-shipla-daulat-union-of-india-ors-12108-2021</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.117Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:30.123Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brightmoon-supply-pvt-ltd-union-of-india-9-of-2022</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-09-18T06:57:56.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rayalaseema-bullion-and-commtrade-private-limited-the-commissioner-of-income-tax-appeals-hyderabad-iii-and-the-income-tax-officer-ward-3-2-income-tax-department-hyderabad-30496</loc>
               <lastmod>2025-09-18T07:03:57.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-kartikey-vanijya-pvt-ltd-income-tax-officer-ward-no-1-1-kolkata-397-2022</loc>
               <lastmod>2025-09-18T07:03:57.104Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1962-ahd-2016-14-the-acit-circle-1-2-surat-m-s-mukta-enterprises-mumbai</loc>
               <lastmod>2025-10-08T06:09:59.436Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-kedia-union-of-india-311-2022</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/manish-scrap-traders-principal-commissioner-sca-76-2022</loc>
               <lastmod>2025-09-18T07:02:21.103Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thuravoor-service-co-operative-bank-ltd-no-e-69-the-income-tax-officer-ward-3-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-commissioner-of-income-tax-appeals-2-and-the-principal-commissioner-of-central-tax-29980</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-thiroor-service-co-operative-bank-ltd-no-4140-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-2-1-199</loc>
               <lastmod>2025-09-18T07:00:30.032Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-208-mum-2021-24-dcit-ltu-1-mumbai-sonata-information-technologies-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-mum-2021-24-tahera-ashraf-prop-m-s-pearl-contianer-care-mumbai-ito-20-3-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.880Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapra-impex-p-ltd-pr-commissioner-of-income-tax-2-and-ors-1455-2021</loc>
               <lastmod>2025-12-25T08:05:48.005Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6723-mum-2018-14-vilas-waman-katre-mumbai-deputy-commissioner-of-income-tax-central-range-7-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-166-mum-2021-14-dy-cit-central-cir-2-3-mumbai-amit-avinash-bhosale-pune</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6402-mum-2016-14-acit-cir-2-3-1-mumbai-tata-sons-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-941-mum-2021-14-anheuser-busch-inbev-india-ltd-mumbai-pr-cit-circle-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4391-mum-2019-14-mumbai-metroplitan-region-development-authority-mumbai-ddit-e-1-1-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.870Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1897-mum-2020-14-sambhavanath-infrabuild-farms-successor-to-lodha-construction-p-ltd-p-ltd-mumbai-asstt-cit-central-circle-7-3-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.873Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-del-2022-24-finesse-international-design-pvt-ltd-new-delhi-dcit-cc-14-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4928-del-2019-14-acit-circle-54-1-new-delhi-standing-conference-of-public-enterprises-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4930-del-2019-14-acit-circle-54-1-new-delhi-standing-conference-of-public-enterprises-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3078-del-2019-14-shailly-luthra-new-delhi-ito-ward-38-3-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1245-del-2021-14-ramesh-electric-works-new-delhi-dcit-cpc-bengaluru</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-and-ors-116-2022</loc>
               <lastmod>2025-12-25T07:50:25.014Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amritvani-dealer-pvt-limited-union-of-india-116-2022</loc>
               <lastmod>2025-12-25T07:50:25.158Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3504-del-2017-14-acit-haryana-m-s-s-k-foils-ltd-bhiwani</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6361-del-2018-14-dcit-central-circle-ii-gurgaon-sudhir-dhingra-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6358-del-2018-14-dcit-central-circle-ii-gurgaon-sudhir-dhingra-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6359-del-2018-14-dcit-central-circle-ii-gurgaon-sudhir-dhingra-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5728-del-2018-14-acit-central-circle-ii-gurgaon-anoop-thatai-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7790-del-2018-14-star-india-infracon-pvt-ltd-delhi-acit-circle-24-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-pun-2018-14-vishwanath-mhatarji-mete-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1354-pun-2018-14-vishwanath-mhatarji-mete-aurangabad-assistant-commissioner-of-income-tax-circle-1-aurangabad</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1653-pun-2018-14-jayshree-anand-rajegaonkar-nashik-assistant-commissioner-of-income-tax-central-circel-2-nashik</loc>
               <lastmod>2025-12-09T12:10:51.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1845-pun-2018-14-vikas-sahakari-bank-ltd-solapur-assistant-commissioner-of-income-tax-circle-2-solapur</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-464-pun-2019-14-m-s-perfect-krushi-market-yard-pvt-ltd-nashik-pr-commissioner-of-income-tax-2-nashik</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-asr-2021-14-punj-motors-private-limited-jalandhar-cpc-income-tax-officer-ward-3-3-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-asr-2021-14-talbro-international-jalandhar-income-tax-officer-ward-4-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-asr-2021-14-m-s-diamond-red-tanneries-kapurthala-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-154-asr-2021-14-wonderland-amusement-park-private-limited-jalandhar-deputy-commissioner-of-imcome-tax-circle-4-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-asr-2021-14-true-value-petroleum-private-limited-jalandhar-income-tax-officer-ward-4-1-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-asr-2021-14-the-prince-bus-amp-trasport-company-limited-jalandhar-income-tax-officer-ward-3-2-jalandhar</loc>
               <lastmod>2025-12-09T12:10:51.415Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5754-mum-2019-14-acit-8-1-1-mumbai-royal-western-india-turf-club-limited-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-mum-2020-14-ramjilal-g-johar-mumbai-ito-19-3-1-mumbai</loc>
               <lastmod>2025-12-09T12:10:51.416Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-bil-2017-14-m-s-hotel-babylon-inn-private-limited-raipur-raipur-cg-the-asstt-commissioner-of-income-tax-3-1-raipur-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.418Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:23.927Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-ranganatha-timber-depot-rep-by-partner-sri-ranganatha-national-e-assessment-centre-and-income-tax-officer-ward-6-2-4-bengaluru-12522-2021</loc>
               <lastmod>2025-12-25T09:55:22.239Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/income-tax-contigent-employees-union-income-tax-office-jodhpur-and-kamal-pal-union-of-india-through-the-finance-secretary-ministry-of-finance-north-block-new-delhi-and-pr-chief-commissioner-of-income-tax-c-r-building-statue-circle-jaipur-and-chief-commissioner-of-income-tax-paota-c-road-jodhpur-16777-2019</loc>
               <lastmod>2025-12-25T11:30:20.120Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T10:20:25.886Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-pat-2020-14-dcit-circle-1-patna-dina-mahabir-re-rollers-pvt-ltd-patna</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-kol-2020-14-bhagyalakshmi-tie-up-pvt-ltd-kolkata-i-t-o-ward-6-1-kolkata</loc>
               <lastmod>2026-01-09T08:23:28.401Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1694-del-2019-14-nanak-chand-bansal-faridabad-dcit-central-circle-ii-faridabad</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6256-del-2018-14-uttaranchal-welfare-society-ghaziabad-dcit-exemption-ghaziabad</loc>
               <lastmod>2026-01-09T09:47:59.670Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2158-chny-2019-14-bhavana-jain-chennai-ito-ncw-10-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2232-chny-2019-14-dcit-non-corporate-circle-2-1-chennai-m-s-shriram-investments-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3330-chny-2019-14-acit-ltu-chennai-tamilnadu-petro-products-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3477-mum-2019-14-ambuja-cements-ltd-formerly-known-as-gujarat-ambuja-cements-ltd-mumbai-acit-ltu-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1509-chny-2018-14-m-s-ratna-cafe-chennai-acit-non-corporate-circle-9-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1029-chny-2019-14-p-s-shekar-chennai-dcit-corporate-circle-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-chny-2020-14-fazelaazhar-ooty-acit-circle-1-ooty</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2911-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2915-chny-2017-14-g-b-anbalagan-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2904-chny-2017-14-a-asha-chennai-dcit-central-circle-iii-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2574-chny-2018-14-sindhuja-hospitals-trichy-acit-circle-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-chny-2021-14-fathimuthu-amma-mills-limited-nanguneri-acit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-chny-2021-14-fathimuthu-amma-mills-limited-nanguneri-acit-cc-1-madurai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-mum-2021-14-m-s-uma-polymers-ltd-mumbai-the-dy-cit-cc-4-4-mumbai</loc>
               <lastmod>2026-01-13T08:54:38.472Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3333-chny-2018-14-promodh-nagaraja-sharma-chennai-acit-ncc-7-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-chny-2016-14-m-s-precot-meridian-ltd-coimbatore-acit-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.473Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-42-ahd-2019-14-m-s-guruprasad-financial-services-pvt-ltd-godhara-the-dcit-central-circle-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1064-ahd-2017-14-industrial-co-operative-credit-society-ltd-kheda-the-pr-cit-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-ahd-2015-14-shri-girish-vithalbhai-patel-ahmedabad-income-tax-officer-ward-6-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-ahd-2020-14-the-dcit-circle-1-1-1-ahmedabad-adani-wilmar-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-661-ahd-2019-14-jagdish-sunderlal-luhana-godhara-the-dcit-central-circle-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.541Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:21.261Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-sachchmal-and-sons-a-firm-through-proprietor-ramesh-chand-bachani-and-geeta-devi-and-pradeep-sharma-and-harish-chand-sharma-and-kewal-singh-and-krishan-kumar-nagar-and-suraj-mal-meena-and-chandrabhan-and-sons-and-pushpa-bai-and-krishanlal-and-ashok-kumar-gopal-and-s-i-khan-and-m-s-kanhaiyalal-tea-stall-k-patan-and-m-s-kailash-chand-sharma-and-om-prakash-nagar-and-sugna-bai-and-mohammad-idris-union-of-india-through-secretary-ministry-of-railway-new-delhi-and-west-central-railway-through-general-manager-jabalpur-and-divisional-railway-manager-west-central-railway-kota-and-assistant-commercial-manager-west-central-railway-kota-and-indian-railway-catering-and-tourism-corporation-limited-through-its-managing-director-19th-floor-bank-of-baroda-16-parliament-street-new-delhi-and-indian-railway-catering-and-tourism-limited-through-regional-manager-regional-office-iind-floor-bank-of-india-building-area-heels-bhopal-and-station-superintendent-west-central-railway-bharatpur-junction-and-station-director-west-central-railway-kota-junction-8805-2020</loc>
               <lastmod>2025-12-25T11:25:24.307Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T10:20:25.819Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mylan-laboratories-limited-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-department-and-the-principal-chief-commissioner-of-income-tax-national-faceless-assessment-26279</loc>
               <lastmod>2025-12-25T09:50:19.044Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-390-hyd-2017-14-good-health-agro-tech-ltd-hyderabad-hyderabad-dcit-circle-2-3-hyderabad-hyderabad</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-29-jpr-2021-14-churu-zila-sahkari-bhoomi-vikas-bank-ltd-churu-acit-circle-jhunjhunu</loc>
               <lastmod>2025-12-23T08:22:15.547Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-235-alld-2018-14-hemlata-pandey-maharajganj-income-tax-officer-maharajganj</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-vns-2021-14-satya-narayan-keshari-varanasi-income-tax-officer-ward-3-2-varanasi</loc>
               <lastmod>2025-12-23T08:22:15.549Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-324-ahd-2018-16-dcit-central-circle-1-2-ahmedabad-shah-hiralal-buildcon-llp-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-ahd-2021-24-the-dcit-circle-1-1-1-ahmedabad-m-s-bisazze-india-pvt-ltd-kadi</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-ahd-2021-24-the-acit-range-1-ahmedabad-bisazza-india-limited-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-368-ahd-2019-24-the-ito-ward-3-3-1-ahmedabad-shri-ashokbhai-ishwarbhai-prajapati-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-143-ahd-2021-24-sun-pharmaceuticals-industries-ltd-vadodara-the-deputy-commissioner-of-income-tax-circle-2-1-1-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-188-ahd-2020-24-shri-deepak-budharmal-vaswani-ahmedabad-dcit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2262-ahd-2018-14-ammann-india-pvt-ltd-earlier-knows-as-ammann-apollo-india-pvt-ltd-mehsana-the-asstt-commissioner-of-income-tax-mehsana-circle-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1496-ahd-2018-14-shri-ranjitsinh-k-rathod-gandhinagar-ito-ward-4-mehsana</loc>
               <lastmod>2026-01-09T08:40:57.538Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:23.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudesh-taneja-wife-of-shri-c-p-taneja-income-tax-officer-ward-1-3-jaipur-and-central-board-of-direct-taxes-ministry-of-finance-969-2022</loc>
               <lastmod>2025-12-25T11:25:22.783Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-chny-2019-23-ppn-power-generating-co-p-ltd-chennai-acit-central-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3640-del-2018-14-abhinav-agarwal-delhi-dcit-circle-1-meerut</loc>
               <lastmod>2025-12-25T08:18:31.087Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-923-del-2021-14-nimbus-multicommodity-brokers-pvt-ltd-formerly-nimbus-multicommodity-brokers-ltd-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-926-del-2021-14-nimbus-projects-ltd-new-delhi-dcit-cc-2-noida</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-475-del-2018-14-security-printing-amp-minting-corporation-of-india-ltd-new-delhi-addl-cit-range-8-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-480-del-2018-14-sh-tech-park-developers-pvt-ltd-new-delhi-dcit-circle-23-1-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5525-del-2018-14-acit-circle-6-1-new-delhi-ch2m-hill-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4022-del-2018-14-lg-electronics-india-pvt-ltd-new-delhi-pr-cit-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-960-del-2021-14-om-prakash-nahar-new-delhi-ito-ward-67-2-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4988-del-2018-14-vijay-pal-garg-new-delhi-acit-central-circle-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4987-del-2018-14-vijay-pal-garg-new-delhi-acit-central-circle-5-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5514-del-2018-14-acit-circle-karnal-zeiss-pharmaceuticals-pvt-ltd-solan</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7891-del-2018-14-varun-khandelwal-new-delhi-prcit-24-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.089Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5895-del-2017-14-transocean-offshore-international-venture-ltd-noida-dcit-international-taxation-circle-2-dehradun</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1828-del-2017-14-m-s-ghaziabad-development-authority-new-delhi-acit-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5460-del-2017-14-ircon-international-ltd-new-delhi-addl-cit-circle-12-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.755Z</lastmod>
           </url>
         
   </urlset>
 