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               <loc>https://counselvise.com/direct-tax/judgements/ita-434-asr-2018-14-shri-gaurav-narula-ahmedabad-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-435-asr-2018-14-shri-ankush-narula-amritsar-deputy-commissioner-of-income-tax-central-circle-amritsar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-6-asr-2020-24-balwinder-kaur-jalandhar-the-income-tax-officer-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-122-ahd-2016-23-shri-maheshkumar-ishwarlal-bhojani-ahmedabad-the-income-tax-officer-ward-5-3-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-17-ahd-2022-23-the-dcit-intl-taxn-1-ahmedabad-shell-global-solutions-international-b-v-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-18-ahd-2022-23-the-dcit-intl-taxn-1-ahmedabad-shell-global-solutions-international-b-v-ahmedabad</loc>
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           <url>
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               <lastmod>2025-12-25T10:35:24.668Z</lastmod>
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               <lastmod>2025-12-25T10:35:23.154Z</lastmod>
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               <lastmod>2025-12-25T09:40:17.401Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ettumanoor-service-co-operative-bank-ltd-the-income-tax-officer-ward-1-and-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-assessment-unit-national-faceless-assessment-centre-and-the-principal-commissioner-of-income-tax-nagambadam-33715</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-krishna-jewellers-private-limited-union-of-india-represented-by-its-secretary-ministry-of-finance-and-assistant-commissioner-of-income-tax-dcit-circle-5-1-hyderabad-and-principal-chief-commissioner-of-income-tax-andhra-pradesh-and-telangana-38163</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/n-rama-rao-social-worker-union-of-india-ministry-of-information-and-broadcasting-and-union-of-india-ministry-of-finance-department-of-financial-services-and-telecom-regulatory-authority-of-india-and-the-assistant-commissioner-of-central-tax-khammam-gst-division-and-state-tax-office-i-and-ii-telangana-and-siti-cable-network-limited-hyderabad-and-siti-digital-networks-pvt-ltd-vijayawada-and-hathway-and-bright-way-communications-and-nxt-digital-and-act-fibernet-digital-214-2020</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/sri-thomas-xavier-the-assistant-commissioner-of-income-tax-central-circle-u2013-2-and-the-joint-commissioner-of-income-tax-central-range-2143</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/asefa-zohar-malampattiwala-and-naseem-zuzar-haji-and-fatema-abdulhussain-malampattiwala-and-zoher-abdulhussain-malampattiwala-income-tax-officer-ward-1-2-1-4648-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/national-dairy-development-board-addl-commissioner-of-income-tax-1087-2008</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/kamal-enterprises-the-commissioner-of-commercial-taxes-o-o-the-principal-and-special-commissioner-of-commercial-taxes-ezhilagam-chepauk-chennai-600-005-and-the-assistant-commissioner-ct-rockfort-assessment-circle-commercial-taxes-complex-contonement-trichy-620-001-13427</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nakoda-agencies-the-commissioner-of-commercial-taxes-o-o-the-principal-and-special-commissioner-of-commercial-taxes-ezhilagam-chepauk-chennai-600-005-and-the-assistant-commissioner-ct-rockfort-assessment-circle-commercial-taxes-complex-contonement-trichy-620-001-13849</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-409-srt-2019-14-shri-dhaval-govindbhai-patel-surat-commissioner-of-income-tax-appeal-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-srt-2018-14-m-s-maxima-systems-ltd-valsad-the-dy-cit-valsad-circle-valsad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-rjt-2019-14-shri-bhaichand-premchand-vadhar-mehta-charitable-trust-rajkot-the-acit-cpc-bangluru-through-ito-exemption-ward-1-rajkot</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-ahd-2018-14-indo-colchem-pvt-ltd-ahmedabad-the-asstt-commissioner-of-income-tax-circle-2-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-48-pun-2019-14-vasant-hanumant-buchade-pune-income-tax-officer-ward-10-2-pune</loc>
               <lastmod>2025-10-16T12:46:52.576Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-pun-2022-14-optiva-india-technologies-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-10-16T12:18:17.766Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-999-mum-2021-14-saurav-jewellers-p-ltd-mumbai-dy-cit-cc-4-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2504-mum-2021-14-acit-cc-4-2-mumbai-saurav-jewellers-pvt-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-635-mum-2022-14-m-s-metro-development-mumbai-pcit-27-mumbai-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.109Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-k-shashikala-w-o-late-manjunath-the-assistant-commissioner-of-income-tax-central-circle-1-2-and-prl-commissioner-of-income-tax-central-circle-and-commissioner-of-income-tax-appeals-11-22748-2021</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-nag-2019-14-dr-babasaheb-ambedkar-urban-co-oprative-bank-limited-nagpur-director-of-income-tax-intelligence-amp-criminal-investigation-nagpur</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/star-cement-ltd-and-assam-enterprise-llp-and-assam-roofing-ltd-and-pdp-steels-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-and-century-plyboards-i-ltd-and-calcom-cement-india-limited-and-india-carbon-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-and-century-plyboards-i-ltd-and-calcom-cement-india-limited-and-india-carbon-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-and-century-plyboards-i-ltd-and-calcom-cement-india-limited-and-india-carbon-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-and-century-plyboards-i-ltd-and-calcom-cement-india-limited-and-india-carbon-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-and-century-plyboards-i-ltd-and-calcom-cement-india-limited-and-india-carbon-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-union-of-india-2208-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/star-cement-ltd-and-assam-enterprise-llp-and-assam-roofing-ltd-and-pdp-steels-ltd-and-century-plyboards-i-ltd-and-carbon-resources-pvt-ltd-and-abdos-lamitubes-pvt-ltd-and-control-print-ltd-and-keshari-industries-and-keshari-polymer-and-vision-foods-and-beverages-and-shree-shyam-udyog-and-vision-metalik-company-and-tirupati-dairytech-and-genus-power-infrastructures-limited-and-barak-valley-cements-limited-and-shree-shyam-commercial-co-union-of-india-2208-2019</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vazhithala-service-co-operative-bank-ltd-no-908-assessment-unit-national-faceless-assessment-centre-delhi-and-the-principal-commissioner-of-income-tax-30781</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-251-asr-2017-14-m-s-movie-box-records-p-ltd-jalndhar-d-c-i-t-central-circle-ii-jalndhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-135-asr-2021-14-executive-engineer-floriculture-srinagar-deputy-commissioner-of-income-tax-cpc-tds-srinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-592-asr-2018-14-shri-sadhu-singh-shahkot-deputy-commissioner-of-income-tax-central-circle-1-jalandhar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-235-rjt-2019-14-m-s-rupam-impax-jamnagar-the-acit-cir-3-jamnagar</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-14-rjt-2018-16-smt-jyotsnaben-sureshbhai-joshi-adipur-kutch-the-income-tax-officer-ward-1-gandhidham-kutch</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1390-ahd-2019-14-shell-global-solutions-international-b-v-ahmedabad-the-dcit-intl-taxn-1-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1391-ahd-2019-14-shell-global-solutions-international-b-v-ahmedabad-the-dcit-intl-taxn-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.546Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-532-del-2017-24-sh-mam-chand-goel-new-delhi-acit-meerut</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6548-del-2018-14-omniglobe-information-technologies-india-pvt-ltd-new-delhi-acit-special-range-7-new-delhi</loc>
               <lastmod>2025-07-18T10:12:54.714Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1232-del-2018-14-rakesh-pal-singh-new-delhi-dcit-central-circle-dehradun</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4717-del-2016-14-computer-sciences-corporation-india-pvt-ltd-noida-acit-tds-noida</loc>
               <lastmod>2025-09-05T06:35:16.804Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-del-2019-14-mahesh-chand-bulandshahr-ito-ward-2-3-bulandshahr</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8912-del-2019-14-tikonainfinet-pvt-ltd-new-delhi-dcit-circle-25-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1671-del-2020-14-seji-miyazono-bangalore-acit-circle-international-taxation-1-1-1-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4905-del-2018-14-ito-ward-47-4-new-delhi-narendra-jain-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7564-del-2018-14-next-brick-solutions-ltd-delhi-ito-ward-18-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7634-del-2018-14-ito-ward-19-2-new-delhi-oval-investment-p-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.762Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4867-del-2018-14-piyush-tiwari-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-09-05T06:35:16.803Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4868-del-2018-14-piyush-tiwari-noida-dcit-central-circle-noida</loc>
               <lastmod>2025-09-05T06:35:16.803Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4205-del-2019-14-acit-circle-61-1-new-delhi-gautam-khaitan-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-del-2020-14-tecxpert-software-private-limited-new-delhi-acit-cpc-tds-ghazaibad</loc>
               <lastmod>2025-09-05T06:35:16.803Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-422-del-2020-14-tecxpert-software-private-limited-new-delhi-acit-cpc-tds-ghazaibad</loc>
               <lastmod>2025-09-05T06:35:16.803Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1445-del-2022-14-saurabh-jha-delhi-ito-ward-71-2-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1724-chny-2019-14-late-mohamed-mustafa-rep-by-lr-amp-wife-smt-soudha-mustafa-chennai-ito-non-corporate-ward-7-4-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1946-chny-2018-14-chakrawarti-bafna-chennai-ito-non-corporate-ward-i-5-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-348-chny-2020-14-s-victor-arockiam-ariyalur-dcit-central-circle-1-trichy</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-712-chny-2022-14-chennai-kulalars-co-operative-credit-society-limited-regd-no-x-35-chennai-dcit-cpc-bangalore</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-479-chny-2017-14-ind-eco-venture-limited-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-927-chny-2019-14-nippo-batteries-company-ltd-now-indo-national-ltd-chennai-acit-cc-4-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2508-chny-2019-14-m-s-cholamandalam-finanial-holdings-ltd-chennai-dcit-ltu-circle-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-759-chny-2020-14-dcit-circle-1-1-trichy-shri-p-karuppaiah-pudukottai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-chny-2020-14-acit-pondicherry-circle-pondicherry-integra-software-services-p-ltd-pondicherry</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-634-chny-2020-14-emerald-haven-realty-ltd-chennai-acit-corporate-circle-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1428-chny-2017-14-dcit-chennai-k-dhandapani-and-co-ltd-chengalput</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-46-chny-2022-17-howden-solyvent-india-private-limited-chennai-ito-corp-ward-2-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-732-chny-2015-14-howden-solyvent-india-pvt-ltd-chennai-dcit-chennai</loc>
               <lastmod>2026-01-13T08:54:38.479Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-670-chny-2022-14-m-s-pkf-sridhar-amp-santhanam-llp-chennai-dcit-chennai</loc>
               <lastmod>2026-02-03T13:09:30.631Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ahd-2021-14-the-acit-int-taxa-vadodara-m-s-allscripts-india-pvt-ltd-baroda</loc>
               <lastmod>2026-01-24T13:49:46.680Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2351-mum-2022-14-m-s-jal-ratan-deep-co-operative-housing-society-mumbai-ito-ward-31-2-1-mumbai</loc>
               <lastmod>2026-03-11T03:26:22.621Z</lastmod>
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