<?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-99-gty-2000-14-assistant-commissioner-of-income-tax-circle-tinsukia-tinsukia-m-s-brooke-bond-india-limited-mumbai</loc>
               <lastmod>2025-04-09T18:14:00.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-71-ind-2020-16-dcit-central-1-bhopal-m-s-shri-gurmukhdas-contractors-p-ltd-raipur</loc>
               <lastmod>2025-08-20T11:11:10.420Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/guru-nithyananda-credit-co-operative-society-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-22950</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rekha-chandrashekar-and-sri-h-k-suresh-initiating-officer-under-the-pbpt-act-and-deputy-commissioner-of-income-tax-bp-and-the-adjudicating-authority-under-the-prohibition-of-benami-property-transactions-act-1988-and-union-of-india-ministry-of-finance-through-its-secretary-revenue-50103</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shree-ramkirshna-sishu-tirtha-anr-income-tax-officer-ward-23-1-hooghly-ors-1943-2022</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/t-k-ramachandran-and-renjini-the-commissioner-of-income-tax-central-circle-thrissur-and-thr-deputy-director-of-income-tax-inv-and-the-assistant-commissioner-of-income-tax-central-circle-thrissur-and-village-officer-marathakara-village-and-sub-registrar-37086-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunnel-engineers-and-contractors-p-ltd-the-assistant-commissioner-of-income-tax-corporate-circle-1-2-kochi-62-2020-66-2020</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/university-of-kerala-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-tds-39646-39741</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sudhan-chandra-basak-union-of-india-thru-income-tax-officer-h-ward-10101</loc>
               <lastmod>2025-09-18T06:59:50.508Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vandse-co-operative-agricultural-society-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22898</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/udupi-district-tappers-co-operative-federation-ltd-prl-commissioner-of-income-tax-and-dy-commissioner-of-income-tax-centralized-processing-centre-and-income-tax-officer-ward-2-35905-2019</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kollur-shree-mookambika-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22984</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ganapathi-cooperative-agricultural-society-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22848</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752-of-2022</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mbl-infrastructures-ltd-telecommunication-consultants-of-india-70-2021-58-2021</loc>
               <lastmod>2025-09-18T07:02:49.992Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/k-p-steels-limited-secunderabad-rep-by-managing-director-and-andhra-ispat-limited-and-gautami-re-rolling-mills-pvt-ltd-and-mahaveer-steel-re-rolling-mills-and-p-k-steel-re-rolling-mills-the-commissioner-of-customs-and-central-exise-hyderabad-1-commissionerate-hyderabad-and-the-commissioner-of-customs-and-central-exise-hyderabad-2-commissionerate-hyderabad-and-the-commissioner-of-customs-and-central-exise-hyderabad-3-commissionerate-hyderabad-and-the-asst-commissioner-of-central-excise-division-8-tilak-road-hyderabad-and-the-asst-commissioner-of-central-excise-division-10-tilak-road-hyderabad-and-the-asst-commissioner-of-central-excise-division-2-nampally-stn-road-hyderabad-and-the-asst-commissioner-of-central-excise-division-5-tilak-road-hyderabad-and-the-superintendent-of-central-excise-tupuran-range-hyderabad-and-the-superintendent-of-central-excise-bibinagar-range-hyderabad-and-the-superintendent-of-central-excise-moulali-range-hyderabad-and-the-superintendent-of-central-excise-azamabad-range-hyderabad-and-the-union-of-india-represented-by-its-secretary-to-government-department-of-revenue-ministry-of-finance-north-block-new-delhi-and-the-central-board-of-excise-and-customs-north-block-new-delhi-917-1999</loc>
               <lastmod>2025-09-18T07:03:30.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-k-ravi-raju-assistant-commissioner-of-income-tax-circle-10-1-hyderabad-and-commissioner-of-income-tax-ap-v-buddha-bhavan-hyderabad-17514</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bindu-singh-jamwal-ut-of-j-k-and-ors-2588-2022</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-pazhavangadikara-service-co-operative-bank-ltd-the-income-tax-officer-ward-no-i-and-tps-thiruvalla-and-the-additional-joint-deputy-assessment-of-income-tax-income-tax-officer-national-e-assessment-centre-new-delhi-and-the-national-faceless-appeal-centre-new-delhi-42106</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thrissur-district-government-teachers-co-operative-society-ltd-the-additional-joint-deputy-asst-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-delhi-and-national-faceless-appeal-centre-delhi-and-the-income-tax-officer-ward-1-tps-aayakar-bhavan-palakkad-38985</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-k-madhavi-wo-k-ravinder-reddy-union-of-india-rep-by-its-secretary-ministry-of-finance-and-commissioner-of-income-tax-andhra-pradesh-hyderabad-and-tax-recovery-officer-iii-8th-floor-posnet-bhavan-hyderabad-2155-2002</loc>
               <lastmod>2025-09-18T06:54:02.796Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banamali-das-and-bhagya-kalita-and-ganesh-chandra-das-and-sailen-das-the-deputy-commissioner-of-income-tax-bpu-and-the-joint-commissioner-of-income-tax-bpu-and-the-adjudicating-authority-appointed-under-section-7-of-the-prohibition-of-benami-property-transactions-act-1988-wp-c-4385-2022-wp-c-4390-2022-wp-c-4387-2022</loc>
               <lastmod>2025-09-18T06:53:41.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-the-karur-kongu-charitable-trust-represented-by-its-chairman-and-secretary-office-of-the-income-tax-officer-exemptions-ward-and-income-tax-officer-ward-1-karur-1156</loc>
               <lastmod>2025-09-18T06:53:41.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/social-security-scheme-of-gicea-commissioner-of-income-tax-exemptions-ahmedabad-17612-of-2022</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinodbhai-shamjibhai-sagpariya-income-tax-officer-ward-2-1-1-rkt-23112-of-2022</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devendra-babulal-jain-and-pushpadevi-babulal-jain-income-tax-officer-ward-1-1-4-12961-2019</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/devendra-babulal-jain-income-tax-officer-ward-1-1-4-12929-2019</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cesc-limited-the-ombudsman-and-another-24719</loc>
               <lastmod>2025-09-18T06:53:07.054Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1349-pun-2016-14-deputy-commissioner-of-income-tax-ajanta-infrastructure-pvt-ltd-aurangabad</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-569-coch-2022-14-empee-credit-corporation-kozhikode-ito-ward-1-1-kozhikode-kozhikode</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-15-hyd-2022-23-makam-radhakrishna-rammohan-madanapalle-assistant-commissioner-of-income-tax-circle-1-1-tirupati</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-rjt-2021-14-m-s-hindustan-trading-corporation-rajkot-the-income-tax-officer-ward-2-1-2-rajkot-rajkot</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-ctk-2022-14-khetra-mohan-rana-bhubaneswar-ito-khurda-ward-khurda</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-136-ctk-2022-14-hotel-pal-regency-private-limited-bhubaneswar-asstt-cit-circle-tds-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1643-del-2020-14-paxton-infrastructure-pvt-ltd-new-delhi-ito-ward-14-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-del-2020-14-manoj-kumar-patna-ito-ward-66-3-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-bang-2022-14-itek-packz-bangalore-income-tax-officer-ward-3-2-4-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-215-ctk-2020-14-fahmida-international-p-limited-bhubanweawar-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-del-2021-14-santosh-new-delhi-ito-ward-37-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7460-del-2018-14-ashok-kumar-ghaziabad-ito-ward-1-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4823-del-2019-14-rohtash-singh-new-delhi-ito-ward-44-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-132-pan-2019-14-the-ponda-education-society-employee-co-operative-credit-society-limited-ponda-income-tax-officer-ward-2-2-panaji</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1394-del-2020-14-sanjeev-kumar-new-delhi-ito-ward-50-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-624-del-2020-14-acit-circle-rewari-nippon-leakless-talbros-pvt-ltd-rewari</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2688-del-2011-14-spicejet-limited-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6283-mum-2016-14-gramos-chemicals-india-p-ltd-mumbai-acit-15-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-34-ctk-2013-23-md-mofazzalur-rahman-keonjhar-dcit-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-380-ctk-2014-14-md-intekhab-alam-keonjhar-dcit-circle-1-2-bhubaneswar-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-817-pun-2019-14-naresh-j-karda-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2425-mum-2021-14-classic-share-amp-stock-broking-services-ltd-mumbai-dy-cit-cent-cir-7-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2788-mum-2022-14-b-e-billimoria-amp-company-limited-mumbai-the-dy-commissioner-of-income-tax-circle-1-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-589-pun-2022-14-surekha-tukaram-dudhe-panvel-income-tax-officer-ward-4-panvel-navi-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1803-mum-2020-14-sai-shraddha-enterprises-mumbai-acit-cc-3-thane</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1654-mum-2022-14-mehul-krishnkant-mehta-mumbai-acit-29-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1179-mum-2022-14-mohammad-sharif-siddiqui-through-legal-heir-suhail-siddiqui-mumbai-400008-income-tax-officer-20-2-1-mumbai-400012</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-990-mum-2022-14-maharashtra-state-electricity-transmission-company-ltd-mumbai-the-income-tax-officer-ward-14-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1325-chandi-2010-14-sh-rajiv-kumar-mohali-acit-chandigarh</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-997-del-2022-14-bio-rad-laboratories-singapore-pte-limited-gurugram-acit-int-taxation-circle-1-1-2</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3517-del-2019-14-lenzing-polypacks-ltd-new-delhi-ito-ward-15-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1562-mum-2022-14-edenred-pte-ltd-mumbai-dy-comm-of-income-tax-international-taxation-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-srt-2022-14-ravindranth-j-mishra-vapi-income-tax-officer-ward-7-vapi</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2773-mum-2022-14-m-s-sanatan-co-op-credit-society-limited-mumbai-commissioner-of-income-tax-cir-21-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-chandi-2014-14-sh-rajiv-kumar-mohali-dcit-chandigarh</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-994-del-2022-14-bio-rad-laboratories-inc-haryana-acit-international-taxation-circle-1-1-2-circle-1-1-2</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2582-bang-2019-14-m-s-applied-materials-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-594-kol-2022-14-amrit-breeder-farms-pvt-ltd-kolkata-a-c-i-t-circle-11-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-nag-2019-14-m-s-shrirang-films-amravati-income-tax-officer-ward-5-amravati</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2588-bang-2019-14-m-s-ibm-india-private-limited-bangalore-joint-commissioner-of-income-tax-special-range-4-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-306-mum-2022-24-dr-d-y-patil-education-society-mumbai-a-dy-cit-cc-7-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2310-mum-2019-14-dcit-central-circle-8-1-mumbai-m-s-shreya-life-science-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-307-mum-2022-24-dr-d-y-patil-education-society-mumbai-acit-cent-cir-7-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-srt-2019-14-the-ito-ward-2-3-8-surat-shri-vrajendra-jagjivandas-thakkar-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-484-pun-2022-14-rajdeep-publicity-private-limited-ahmednagar-ahmednagar-deputy-commissioner-of-income-tax-central-circle-1-2-pune-pune</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-srt-2021-14-vrajendra-jagjivandas-thakkar-prop-of-aditi-exports-surat-income-tax-officer-wd-2-3-8-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-srt-2022-14-pragati-glass-amp-industries-pvt-ltd-former-name-pragati-glass-pvt-ltd-bharuch-assistant-commissioner-of-income-tax-central-cir-1-baroda</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-ctk-2022-24-sri-manoj-dash-bhubaneswar-ito-ward-2-3-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1856-mum-2022-14-pdr-solutions-fzc-mumbai-dy-comm-of-income-tax-circle-intl-tax-3-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2131-mum-2022-14-dcit-tds-osd-2-3-mumbai-m-s-wockhardt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-369-del-2022-14-saxo-india-private-ltd-delhi-dc-acit-tp-3-1-2-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1034-del-2022-14-sonia-chowdhry-new-delhi-dcit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-mum-2019-14-zenith-charitable-trust-mumbai-cit-e-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-748-mum-2020-14-asst-cit-cc-1-3-mumbai-m-s-poonam-mega-developers-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-pun-2021-14-mr-sandeep-dnyanoba-sakhare-pune-principal-commissioner-of-income-tax-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4048-mum-2018-14-sudar-industries-ltd-mumbai-dcit-cc-5-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3795-del-2019-14-bgk-infratech-p-ltd-amalgmated-compnay-of-nova-infratech-p-ltd-new-delhi-dcit-central-circle-15-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4761-del-2019-14-dcit-circle-13-1-new-delhi-jagson-international-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-423-pun-2022-14-shree-marutideo-sarvajanik-trust-satara-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-175-pun-2020-14-assistant-commissioner-of-income-tax-circle-7-pune-pan-international-pune</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1879-mum-2018-14-abg-international-p-ltd-mumbai-dcit-cen-cir-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-del-2020-14-ashvin-prakash-kumar-new-delhi-dcit-circle-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1685-pun-2019-14-income-tax-officer-ward-1-latur-m-s-agrawal-builders-and-developers-latur</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-268-pun-2021-14-chandrakant-ramakant-pise-solapur-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-del-2021-14-dcit-circle-52-1-new-delhi-avdesh-mishra-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-bang-2021-14-m-s-karnataka-hitech-agro-enterprises-gadag-principal-commissioner-of-income-tax-hubli</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-ind-2021-24-the-dcit-3-1-bhopal-shri-h-m-joshi-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5797-del-2019-14-sohanaa-international-pvt-ltd-new-delhi-acit-circle-24-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-373-pun-2019-14-hanumant-changdeo-nakhate-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-274-coch-2020-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-35-coch-2020-14-acit-kochi-federal-bank-ltd-aluva</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9380-del-2019-14-charan-singh-mehta-hisar-ito-ward-1-hisar</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2738-del-2019-14-tv-today-network-ltd-new-delhi-addl-cit-special-range-9-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-660-del-2022-14-suresh-kumar-gupta-delhi-central-circle-20-delhi</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-293-jpr-2022-14-marvel-support-consultancy-services-jaipur-acit-cirlce-jaipur</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1166-chny-2014-14-ito-chennai-c-krishnamurthy-chennai</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3343-del-2018-14-jitendra-yadav-ghaziabad-dcit-circle-1-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6064-del-2019-14-trilok-goyal-new-delhi-ito-ward-31-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-del-2020-14-anil-sharma-new-delhi-ito-ward-30-5-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1418-del-2020-14-curadev-pharma-private-limited-new-delhi-acit-circle-6-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-mum-2016-14-morgan-stanley-india-company-p-ltd-mumbai-asst-cit-rg-4-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-hyd-2021-14-galla-ravindranath-huf-hyderabad-income-tax-officers-ward-2-anantapur</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1261-mum-2020-14-m-s-ramniklal-sivji-savla-mumbai-cit-a-30-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-del-2019-14-amit-goyal-new-delhi-acit-central-circle-13-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-viz-2021-14-the-deputy-commissioner-of-income-tax-circle-3-1-visakhapatnam-meliora-asset-reconstruction-company-limited-visakhapatnam</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-134-nag-2021-14-aakash-petroleum-nagpur-income-tax-officer-ward2-1-nagpur</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2317-ahd-2018-14-shri-ashokbhai-amrutbhai-valand-ahmedabad-the-ito-ward-5-1-4-ahmedabad</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-rjt-2019-14-shri-rajesh-rasiklal-soni-rapar-kutch-the-income-tax-officer-ward-2-bhuj-kutch</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-kol-2021-14-rahee-jhajharia-e-to-e-jv-kolkata-acit-cir-32-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-117-mum-2022-23-m-s-jinesh-ashwingkumar-matalia-mumbai-deputy-commissioner-of-income-tax-3-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-coch-2021-14-trichur-techno-park-p-ltd-thrissur-the-ito-thrissur</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-328-coch-2016-14-kkr-agro-mills-p-ltd-ernakulam-the-acit-cochin</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-coch-2021-14-muhamma-service-cooperative-bank-limited-no-1670-alappuzha-the-ito-alappuzha</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-coch-2021-14-unity-hospital-p-ltd-thrissur-acit-thrissur</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-viz-2022-14-the-polepalli-farmers-service-co-operative-society-ltd-vizianagaram-incometax-officer-ward-1-vizianagaram</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-ind-2020-14-omwati-goval-bhopal-dcit1-1-bhopal-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-kol-2022-14-sunny-park-apartment-owners-association-kolkata-nfac-delhi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-876-del-2022-14-intelsat-us-llc-erstwhile-intelsat-corporation-new-delhi-acit-circle-2-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-435-srt-2019-14-p-k-vakil-gahmbar-fund-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3360-del-2019-14-ankur-jain-ghaziabad-prcit-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-674-mum-2022-14-girish-vipinchandra-patel-mumbai-income-tax-officer-35-1-4-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1273-del-2021-14-canlah-investments-pte-ltd-new-delhi-adit-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-mum-2020-14-asst-cit-cc-1-3-mumbai-m-s-poonam-shanti-developers-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-681-pun-2021-14-paremaram-tikuram-choudhary-labour-contractor-jalna-assistant-director-of-income-tax-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1528-del-2019-14-sanskriti-foundation-for-learning-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1100-mum-2016-14-3a-composites-india-p-ltd-mumbai-ito-11-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1326-chandi-2010-14-sh-sohan-lal-arora-mohali-acit-chandigarh</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-392-pun-2022-14-eaton-fluid-power-limited-pune-the-assistant-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-mum-2020-14-dy-cit-cent-cir-8-2-mumbai-m-s-raj-wespower-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-357-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-355-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-ind-2022-14-shri-navkar-paarivar-indore-cit-exemption-bhopal</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-69-ctk-2013-16-m-s-fahmida-international-p-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-4-del-2020-23-tirupati-medicare-pvt-ltd-new-delhi-dcit-centra-circle-ii-noida</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-394-coch-2020-14-the-acit-kochi-sri-palliparambil-abdulrahiman-jinas-kochi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-del-2019-14-dcit-circle-21-1-new-delhi-rapipay-finvest-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3090-del-2019-14-ankur-sehgal-new-delhi-ito-ward-45-5-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-ctk-2022-14-bhavendra-hasmukhlal-patadia-legal-heir-of-hasmukhlal-patadia-cuttack-ito-ward-1-cuttack</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-798-pun-2019-14-assistant-commissioner-of-income-tax-central-circle-2-nashik-naresh-j-karda-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-72-ind-2022-14-m-s-vindhyachal-distilleries-pvt-ltd-bhopal-the-pcit-central-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-799-pun-2019-14-assistant-commissioner-of-income-tax-central-circle-2-nashik-naresh-j-karda-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-783-bang-2022-15-m-s-ibiden-singapore-pte-limited-india-branch-office-bangalore-assistant-commissioner-of-income-tax-international-taxation-circle-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-gty-2018-14-assistant-commissioner-of-income-tax-circle-2-dibrugarh-m-s-assam-company-limited-kokata</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-gty-2010-14-assam-company-india-ltd-kolkata-assistant-commissioner-of-income-tax-circle-2-dibrugarh</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-gty-2019-14-assistant-commissioner-of-income-tax-circle-2-dibrugarh-m-s-assam-company-india-limited-kolkata</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-4-chny-2021-17-koc-sound-system-india-private-ltd-kanchipuram-assistant-commissioner-of-income-tx-corporate-circle-4-2-chennai</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-16-jpr-2022-15-harish-jagtani-jaipur-deputy-commissioner-of-income-tax-jaipur</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-889-bang-2022-17-cme-india-technology-support-services-private-limited-bengaluru-assessment-unit-income-tax-department-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-225-gty-2019-14-b-amp-a-limited-jorhat-assistant-commissioner-of-income-tax-circle-jorhat-jorhat</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-222-gty-2018-14-shri-sudeb-roy-agartala-income-tax-officer-ward-3-agartala</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mahmood-k-u-aged-56-years-mahsal-chemmarassery-para-p-o-azheekode-kannur-and-sherleena-mahmood-w-o-mohammed-navas-ceentakath-aged-40-years-rabiyah-nivas-panoor-kannur-district-670-692-director-general-of-income-tax-office-of-director-general-of-income-tax-i-s-press-road-ernakulam-p-o-kochi-682-035-and-deputy-commissioner-of-income-tax-central-circle-i-alfa-liza-building-opposite-s-r-v-school-chittoor-road-ernakulam-north-p-o-kochi-682-011-and-income-tax-officer-investigation-office-of-the-joint-director-of-investigation-i-s-press-road-ernakulam-p-o-kochi-682-035-33549-2019</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-cricket-association-the-additional-commissioner-of-income-tax-range-2-thiruvananthapuram-37-2012</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-800-bang-2022-15-toyoda-gosei-company-japan-deputy-commissioner-of-income-tax-international-taxation-circle-2-2-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-12-srt-2021-16-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-central-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-srt-2021-16-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-bil-2016-14-m-s-kulkarni-amp-sahu-buildcon-pvt-ltd-bhilai-cg-the-dy-commissioner-of-income-tax-1-1-bhilai-cg</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-44-rpr-2020-14-deputy-commissioner-of-income-tax-circle-3-1-raipur-shri-santosh-jain-raipur</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-rpr-2020-14-assistant-commissioner-of-income-tax-circle-1-1-raipur-m-s-trico-services-pvt-ltd-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-pat-2020-14-shambhu-prakash-sah-patna-ito-ward-6-3-patna</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-27-pat-2019-24-ito-ward-3-1-gaya-sh-binay-kr-pandey-aurangabad</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-87-rpr-2019-14-mohammad-akhtar-khan-durg-income-tax-officer-ward-2-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-143-rpr-2022-14-jilla-alp-sankhyak-bachat-sahakari-sakh-samiti-maryadit-durg-durg-income-tax-officer-ward-2-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-rpr-2019-14-shreyansh-bothra-durg-income-tax-officer-ward-2-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-rpr-2019-14-shreyansh-bothra-durg-income-tax-officer-ward-2-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-rpr-2019-14-shrimati-neha-luliya-raipur-assistant-commissioner-of-income-tax-central-circle-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-144-hyd-2022-24-syed-faiyaz-mohammed-hyderabad-deputy-commissioner-of-income-tax-central-circle-3-3-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-hyd-2020-14-rocksalt-interactive-games-private-limited-hyderabad-income-tax-officer-ward-3-2-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-hyd-2022-14-cdk-global-india-private-limited-hyderabad-dcit-circle-1-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-asr-2021-14-shri-rampal-gupta-jammu-deputy-commissioner-of-income-tax-central-circle-jammu</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-asr-2019-14-measage-handicrafts-emporium-srinagar-income-tax-ward-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-103-asr-2022-14-shri-gurdeep-singh-bassi-phillaur-income-tax-officer-ward-2-phagwara</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7-asr-2018-14-messer-cottage-industries-srinagar-income-tax-officer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-188-asr-2019-14-m-s-protection-plus-pharmaceuticals-private-limited-jammu-income-tax-officer-ward-1-2-jammu</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-537-asr-2019-14-shri-sham-sunder-aggarwal-kapurthala-income-tax-officer-ward-2-kapurthala</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-181-asr-2021-14-g-s-sethi-amp-company-jalandhar-income-tax-officer-ward-1-5-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2046-kol-2018-14-janhavi-promoters-pvt-ltd-kolkata-ito-ward-13-2-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-439-kol-2022-14-atanu-mukherjee-kolkata-i-t-o-ward-50-1-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-3-kol-2022-16-carevel-medical-systems-pvt-ltd-kolkata-dcit-cir-4-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajubhai-bababhai-desai-national-faceless-assessment-centre-8478-of-2022</loc>
               <lastmod>2025-12-25T09:35:23.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-kumar-agarwal-arvind-agarwal-and-binod-kumar-agarwal-union-of-india-through-cbi-3260-2022-3330-2022</loc>
               <lastmod>2025-12-25T11:00:22.254Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-consumer-products-limited-union-of-india-and-others-638-2018-639-2018</loc>
               <lastmod>2025-12-25T10:30:21.219Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-459-mum-2022-14-m-s-owens-coming-inc-mumbai-the-dcit-intl-tax-circle-3-2-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-mum-2022-14-michael-page-international-pte-limited-mumbai-dy-cit-international-tax-3-2-2-mumbai-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5829-mum-2018-14-uti-assest-managmeent-company-ltd-mumbai-dcit-14-3-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1132-mum-2022-14-m-s-sumer-park-building-no-1-co-op-hsg-soc-ltd-mumbai-national-faceless-appeal-centre-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sun-glory-education-foundation-national-faceless-assessment-centre-delhi-22964</loc>
               <lastmod>2025-12-25T09:35:23.084Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-t-john-longkumer-ips-and-anr-dgp-police-head-quarter-nagaland-kohima-naga-tribal-union-chumukedima-town-and-anr-represented-by-its-president-lhousito-khro-and-the-nagaland-information-commission-represented-by-its-state-information-commissioner-39-2022</loc>
               <lastmod>2025-12-25T10:35:22.760Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7796-del-2017-14-raju-verma-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2773-del-2018-14-acit-circle-3-nainital-the-nainital-bank-ltd-nainital</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ddn-2019-14-acit-circle-1-haldwani-shanti-refrigeration-industries-pvt-ltd-pantnagar</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-76-ddn-2019-14-ekshad-ahamad-patodi-u-s-nagar-acit-osd-ward-2-3-5-khatima</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/goldstar-power-limited-the-national-faceless-assessment-centre-govt-of-india-23241-2022</loc>
               <lastmod>2025-12-25T09:35:23.273Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9691-del-2019-14-bhurji-super-tek-industries-private-limited-delhi-acit-circle-4-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7603-del-2019-14-madhu-lodha-new-delhi-acit-centyral-circle-16-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6807-del-2018-14-mahashakti-engineering-company-ghaziabad-acit-circle-39-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3410-del-2018-14-vinod-kumar-gurgaon-acit-circle-4-1-gurgaon</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-149-mum-2019-23-m-s-jyothy-laboratories-limited-mumbai-dcit-10-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-202-mum-2018-14-deputy-commissioner-of-income-tax-central-circle-8-1-mumbai-raymond-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4072-mum-2018-14-deputy-commissioner-of-income-tax-central-circle-8-1-mumbai-raymond-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-mum-2021-14-shri-rajesh-ramchandra-dake-panvel-dy-cit-cc-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3875-mum-2018-14-dcit-10-2-1-mumbai-m-s-jyothy-laboratories-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajkumar-sitani-the-new-india-assurance-company-ltd-and-national-insurance-co-ltd-fma-783-of-2010</loc>
               <lastmod>2025-12-25T09:45:22.743Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nazeebur-rehaman-s-o-mohammed-saheb-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-23223-2022</loc>
               <lastmod>2025-12-25T09:50:21.275Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-j-krishna-palemar-jappinamogaru-the-assistant-commissioner-of-income-tax-circle-1-1-and-tps-19323</loc>
               <lastmod>2025-12-25T09:50:21.357Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/yethivendra-naik-national-faceless-assessment-centre-and-assistant-commissioner-of-income-tax-circle-2-2-1-bengaluru-22814</loc>
               <lastmod>2025-12-25T09:50:21.552Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jnanabandhu-education-trust-the-assessment-unit-income-tax-department-national-faceless-assessment-centre-delhi-23296-2022</loc>
               <lastmod>2025-12-25T09:50:21.575Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-64-ahd-2022-14-schneider-electric-infrastructure-ltd-vadodara-the-add-jt-dcit-ito-natonal-e-assessment-centre-delhi</loc>
               <lastmod>2026-01-09T08:40:57.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1030-ahd-2019-14-the-ito-ward-3-1-4-ahmedabad-m-s-prssb-srvices-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1743-ahd-2019-14-tehmul-b-sethana-ahmedabad-the-dcit-central-circle-2-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2-ahd-2021-14-the-ito-ward-5-3-1-ahmedabad-devarsh-dharmendra-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-131-rjt-2019-14-m-s-kashyap-shipping-pvt-ltd-morbi-the-ito-ward-1-gandhidham</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-208-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-214-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2961-ahd-2014-14-shri-mohmedrasheed-moosa-kaipally-ahmedabad-the-income-tax-officer-ward-9-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-ahd-2022-14-sureshbhai-vihabhai-patel-mehsana-the-ito-ward-2-patan</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1641-ahd-2019-14-dcit-circle-1-1-1-ahmedabad-adani-properties-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-35-rjt-2020-24-kantilal-babulal-solanki-junagadh-the-income-tax-officer-ward-1-2-junagadh</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-395-ahd-2019-16-dipakkumar-n-shah-ahmedabad-the-acit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2047-ahd-2018-14-the-acit-circle-4-1-2-ahmedabad-m-s-torrent-power-limited-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2376-mum-2022-14-m-s-p-r-packing-service-mumbai-assistant-comm-of-income-tax-25-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-mum-2022-14-sankrt-shailendra-mody-mumbai-income-tax-officer-19-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1163-mum-2021-14-acit-osd-2-2-mumbai-shoppers-stop-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2758-mum-2022-14-norma-lydia-ayyash-mumbai-income-tax-officer-ward-24-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3154-mum-2022-14-bayer-cropscience-limited-mumbai-assistant-commissioner-of-income-tax-circle-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-935-mum-2022-14-pioneer-insurance-amp-reinsurance-brokers-private-limited-mumbai-principal-commissioner-of-income-tax-3-mumbai-and-deputy-commissioner-of-income-tax-3-2-1-mumbai-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-42-chny-2019-17-slam-clothing-private-limited-chengalpattu-dcit-corporate-circle-6-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-chny-2022-14-sundharams-pvt-ltd-chennai-acit-corporate-circle-6-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-chny-2019-14-srivatsapriya-silberman-chennai-jcit-non-corporate-range-14-chennai</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-70-chny-2021-14-ramesh-flowers-private-limited-tuticorin-ito-international-taxation-tuticorin</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2903-chny-2019-14-ito-ncw-15-3-chennai-m-s-nithya-murthy-general-contractors-chennai</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3171-chny-2019-14-dcit-corporate-circle-3-2-chennai-venture-lighting-india-limited-chennai</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-324-pun-2019-14-prashant-vithoba-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2023-02-23T07:30:09.462Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-173-mum-2022-24-dy-cit-cc-2-3-mumbai-avinash-nivrutti-bhosale-mumbai</loc>
               <lastmod>2023-01-31T07:05:42.279Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-250-gty-2018-14-adarsh-kumar-jhunjhunwala-shillong-assistant-commissioner-of-income-tax-circle-shillong-shillong</loc>
               <lastmod>2023-05-10T21:00:07.875Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-gty-2020-14-shri-altaf-husain-lashkar-cashar-deputy-commissioner-of-income-tax-circle-silchar-silchar</loc>
               <lastmod>2025-04-10T10:35:11.878Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1172-mum-2020-14-m-s-m-k-chandan-broking-limited-formerly-known-as-rtg-share-broking-ltd-mumbai-ito-13-3-2-mumbai</loc>
               <lastmod>2025-05-08T03:55:03.868Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-jab-2022-24-m-s-maa-badi-khermai-marketing-pvt-ltd-jabalpur-d-c-i-t-central-circle-jabalpur-jabalpur</loc>
               <lastmod>2025-04-10T17:07:01.209Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/viswabharathi-medicals-income-tax-officer-ward-2-tirur-37527</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/cheenamada-house-shanitha-w-o-mohammed-sadiq-ahamed-additional-joint-deputy-assistant-commissioner-of-income-tax-and-income-tax-officer-ward-2-1-24683</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/daiwajna-credit-co-operative-society-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-23040</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/belapu-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22960</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mandarthi-service-co-op-society-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22859</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gm-infinite-dwelling-india-private-limited-the-assistant-commissioner-of-income-tax-central-circle-1-2-and-the-deputy-commissioner-of-income-tax-central-circle-1-2-and-the-principal-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-branch-manager-bank-of-baroda-bmt-layout-branch-25366</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/veerasagara-rangaiah-ramanna-the-principal-commissioner-of-income-tax-bangalore-560002-karnataka-and-the-income-tax-officer-ward-7-2-5-unity-building-bangalore-560002-karnataka-21078-2022</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/amasebail-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22924</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-poddar-real-estates-pvt-ltd-p-m-income-tax-officer-ward-5-2-kolkata-ors-27884</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/great-barter-private-limited-assistant-commissioner-of-income-tax-circle-1-1-kolkata-ors-m-a-t-244-of-2020</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/marwari-kanwar-sangh-employees-provident-funds-organization-epfo-regional-office-ranch-and-assistant-provident-fund-commissioner-employees-provident-fund-organization-epfo-regional-office-ranchi-and-enforcement-officer-employees-provident-fund-and-the-assistant-provident-fund-commissioner-adampur-chowk-and-regional-provident-fund-commissioner-employees-provident-fund-organization-and-the-presiding-officer-employees-provident-fund-appellate-tribunal-537</loc>
               <lastmod>2025-09-18T07:02:21.101Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-lpl-infrastructures-ltd-formerly-m-s-lakshmi-sree-projects-ltd-the-joint-commissioner-of-income-tax-assessments-sr-3-and-m-s-goa-carbon-ltd-and-the-branch-manager-union-bank-of-india-12723</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kottayam-co-operative-agricultural-rural-development-bank-ltd-and-meenachil-co-operative-agricultural-and-rural-development-bank-ltd-the-income-tax-officer-ward-4-kottayam-and-the-income-tax-officer-ward-5-kottayam-34-2018-35-2018-25-2019-27-2019</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kunnel-engineers-and-contractors-p-ltd-the-assistant-commissioner-of-income-tax-corporate-circle-1-2-kochi-62-2020-66-2020</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shalom-charitable-ministries-of-india-the-deputy-commissioner-of-income-tax-circle-i-palakkad-and-the-commissioner-of-income-tax-palakkad-315-2019-319-2019</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1394-pun-2018-14-bajaj-finance-ltd-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-608-del-2018-24-nawla-ispat-pvt-ltd-meerut-ito-ward-2-1-meerut</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1069-del-2021-14-naja-builders-amp-developers-private-limited-gurugram-haryana-pcit-c-r-building-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1090-del-2022-14-om-ent-hospital-and-research-centre-private-limited-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-nag-2020-14-shri-sanjay-kumar-singh-nagpur-income-tax-officer-ward-8-1-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8261-del-2018-14-vidya-education-investments-pvt-ltd-new-delhi-dcit-circle-26-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2838-mum-2016-14-late-shri-nazmin-jamal-through-its-legal-heir-mumbai-ito-20-3-5-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5016-mum-2017-14-c-r-rajesh-nair-mumbai-deputy-commissioner-of-income-tax-erstwhile-ward-8-3-now-deputy-commissioner-of-income-tax-11-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8890-del-2019-14-rockwell-infrastructure-private-limited-new-delhi-acit-circle-21-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-14-hyd-2022-23-nsl-properties-private-limited-hyderabad-dy-commissioner-of-income-tax-circle-16-1-hyderabad</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-227-pan-2019-14-sada-urban-co-operative-credit-society-limited-vasco-income-tax-officer-ward-2-5-panaji</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-588-bang-2022-14-kanak-pattin-sahakari-sangha-niyamit-bagalkot-income-tax-officer-ward-1-bagalkot</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1143-kol-2019-14-m-s-sweta-commodities-pvt-ltd-kolkata-i-t-o-ward-10-4-kolkata</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-174-mum-2022-24-dcit-1-1-4-mumbai-guruvastu-properties-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-286-kol-2022-14-srijani-farmers-society-for-rural-livelihood-development-nadia-national-e-assessment-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-193-pan-2019-14-primary-agricultural-credit-co-operative-bank-limited-belgavi-income-tax-officer-ward-1-4-belgavi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5657-del-2011-14-jcit-osd-new-delhi-m-s-spicejet-ltd-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1014-del-2019-14-cosmo-films-ltd-new-delhi-acit-circle-5-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6140-del-2013-14-dcit-new-delhi-m-s-spicejet-limited-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4040-del-2019-14-sameer-malhotra-hyderabad-acit-circle-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-60-nag-2019-14-bhandarkar-jewellers-nagpur-income-tax-office-ward-1-1-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-ctk-2016-23-yazdani-international-pvt-ltd-bhubaneswar-dcit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-228-mum-2022-24-bhagatram-godhwani-mumbai-ito-10-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-813-pun-2019-14-m-s-karda-constructions-pvt-ltd-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2725-mum-2022-14-amrit-narshi-gada-mumbai-income-tax-officer-21-1-1-vashi-navi-mumbai-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3143-mum-2019-14-mwh-india-pvt-ltd-mumbai-i-t-o-9-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-859-mum-2022-14-dy-commissioner-of-income-tax-cemra-l-circle-6-2-mumbai-mumbai-samira-construction-india-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4448-del-2012-14-acit-new-delhi-m-s-spice-jet-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1807-mum-2020-14-sai-shraddha-enterprises-palghar-acit-cc-3-thane</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-mum-2020-14-sai-shraddha-enterprises-palghar-acit-cc-3-thane</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7679-mum-2019-14-speciality-paper-ltd-mumbai-dy-cit-cc-12-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2118-mum-2022-14-transworld-terminals-dadri-private-limited-formerly-albatros-inland-ports-private-limited-mumbai-deputy-commissioner-of-income-tax-circle-14-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-358-kol-2022-14-kolkata-marine-and-engineering-services-private-limited-kolkata-cit-appeals-delhi</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-907-del-2017-14-m-s-krones-aktiengesellschaft-new-delhi-dcit-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-ahd-2018-16-dcit-central-circle-2-2-ahmedabad-m-s-kedarnath-agri-tradlink-pvt-ltd-palanpur</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-pun-2022-14-dm-corporation-private-limited-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-53-mum-2018-24-punjab-national-bank-mumbai-deputy-commissioner-of-income-tax-tds-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-258-pun-2022-14-lions-nab-community-eyecare-centre-miraj-sangli-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-srt-2019-14-income-tax-officer-ward-2-3-8-surat-shri-sonu-dharmichand-bafna-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-66-srt-2019-14-ito-ward-2-3-8-surat-shri-mayur-asheshbhai-joshi-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-srt-2022-14-adarsh-education-society-surat-adit-cpc-bangalore-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1313-ahd-2019-14-m-s-piprani-equipment-pvt-ltd-ahmedabad-the-ito-ward-3-1-2-ahmedabad</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5507-del-2019-14-dcit-circle-11-1-new-delhi-hotline-cpt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3860-mum-2019-14-sonicwall-technology-system-india-pvt-ltd-mumbai-acit-15-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2266-mum-2019-14-acit-29-3-mumbai-zeemag-industries-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-968-del-2020-14-sitac-re-pvt-ltd-new-delhi-dcit-circle-23-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-469-coch-2022-14-holiday-ventures-pvt-ltd-kochi-the-income-tax-officer-corporate-ward-1-3-kochi-kochi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1561-mum-2022-14-shailesh-d-shah-mumbai-pcit-17-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1152-mum-2019-14-zenith-charitable-trust-mumbai-cit-e-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-bang-2022-14-srinivas-rudrappa-bangalore-income-tax-officer-tds-ward-3-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8187-del-2019-14-ito-ward-2-4-ghaziabad-sarvesh-sharma-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4386-del-2019-14-bry-air-asia-pvt-ltd-new-delhi-dcit-circle-5-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-749-mum-2020-14-asst-cit-cc-1-3-mumbai-m-s-poonam-mega-developers-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-srt-2018-14-shri-manoj-v-bhayani-surat-ito-weard-3-surat</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-784-del-2021-14-sandeep-gupta-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-902-pun-2018-14-eaton-technologies-pvt-ltd-pune-pr-commissioner-of-income-tax-1-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-srt-2021-14-super-novell-fire-protection-appliances-pvt-ltd-mumbai-income-tax-officer-wd-1-vapi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-752-mum-2020-14-asst-cit-cc-1-3-mumbai-m-s-poonam-skyline-construction-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-125-pun-2018-14-income-tax-officer-ward-5-2-pune-subhash-krishnarao-saptarshi-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2004-pun-2019-14-santshreshta-gajanan-maharaj-sevabhavi-sanstha-beed-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-mum-2020-14-mr-salim-kunhi-bava-mumbai-acit-21-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4049-mum-2018-14-sudar-industries-ltd-mumbai-dcit-cc-5-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-48-nag-2022-14-m-s-rashtriya-vij-kamgar-prathmik-grahak-sahkari-sanstha-ltd-ram-nagar-near-nagaji-mandir-wardha-post-wardha-442001-central-processing-centre-bengaluru-1st-floor-prestige-alpha-48-1-48-2-hosur-road-uttarahalli-hobli-bengaluru-karnataka-560100</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-625-bang-2021-14-shri-h-k-suresh-bengaluru-the-principal-commissioner-of-income-tax-central-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3895-del-2019-14-burda-druck-india-pvt-ltd-new-delhi-acit-circle-5-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-904-mum-2021-14-shri-prakash-shah-mumbai-dy-cit-circle-20-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-hyd-2022-14-kashinath-homkar-hyderabad-ito-ward-4-3-hyderabad</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1347-mum-2016-14-dcit-it-4-3-1-mumbai-ubs-ag-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-coch-2020-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-310-coch-2020-14-the-acit-kochi-the-federal-bank-ltd-ernakulam</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-745-coch-2019-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6235-del-2018-14-acit-central-circle-20-new-delhi-saviti-devi-kohli-gurgaon</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-47-pun-2022-23-subhash-krishnarao-saptarshi-pune-income-tax-officer-ward-5-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1526-del-2019-14-sanskriti-society-for-learning-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2791-del-2019-14-accession-buildwell-private-limited-new-delhi-dcit-circle-1-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-30-chandi-2021-14-m-s-longia-engineers-chandigarh-pr-cit-1-chandigarh</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-187-pun-2022-24-amrutlal-gangaji-choudhary-pune-deputy-commissioner-of-income-tax-pune</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1032-del-2022-14-narender-singh-jewar-ito-noida</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5418-del-2015-14-dcit-rewari-m-s-m-p-goyal-industries-rewari</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2733-del-2019-14-saroj-devi-mohta-faridabad-ito-ward-2-3-faridabad</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-590-pun-2018-14-eaton-technologies-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-1-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-135-pun-2021-14-usha-motiram-darade-beed-pr-commissioner-of-income-tax-1-nashik</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1626-mum-2022-14-mamta-lalit-jain-thane-ito-wd-1-2-kalyan</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-453-pun-2020-14-prashant-prabhakar-degaonkar-solapur-pr-commissioner-of-income-tax-6-pune</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1954-mum-2016-14-siemens-ltd-mumbai-dcit-8-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-ind-2020-14-confederation-of-real-estate-developers-association-of-india-indore-ito-2-3-indore</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-271-bang-2022-14-m-s-svs-constructions-bengaluru-principal-commissioner-of-income-tax-bengaluru-1-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-626-kol-2018-14-idea-vinimay-pvt-ltd-kolkata-ito-ward-13-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1996-del-2020-14-biba-apparels-private-limited-gurgaon-acit-tds-circle-73-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-pun-2018-14-sanjay-madhukar-pendse-pune-deputy-commissioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2223-kol-2019-14-shri-rajendra-prasad-bubna-kolkata-i-t-o-ward-36-1-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3139-chny-2018-14-kunal-golecha-chennai-ito-non-corp-ward-3-4-chennai</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-72-ind-2020-16-dcit-central-1-bhopal-m-s-shri-gurmukhdas-contractors-p-ltd-raipur</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-del-2013-14-dcit-new-delhi-m-s-spicejet-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-977-bang-2022-17-altran-technologies-india-private-limited-bengaluru-the-deputy-commissioner-of-income-tax-circle-1-1-1-bengaluru</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-gty-2013-14-assistant-commissioner-of-income-tax-circle-2-dibrugarh-m-s-assam-company-limited-kokata</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-11-jpr-2022-15-m-s-national-oil-well-maintenance-company-jodhpur-dcit-circle-international-taxation-jaipur</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-gty-2019-14-m-s-assam-company-india-limited-kolkata-assistant-commissioner-of-income-tax-circle-2-dibrugarh</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-102-pat-2017-14-shambhu-sharan-singh-gopalganj-dcit-circle-2-1-muzaffarpur</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-830-bang-2022-17-m-s-dans-energy-private-limited-new-delhi-deputy-commissioner-of-income-tax-central-circle-2-bengaluru</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-18-jpr-2022-15-himani-agrawal-jaipur-dcit-circle-intl-tax-jaipur-jaipur</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-8-gty-2000-23-m-s-brooke-bond-india-limited-mumbai-assistant-commissioner-of-income-tax-circle-tinsukia-tinsukia</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-402-gty-2019-14-greenlam-industries-limited-tinsukia-assistant-commissioner-of-income-tax-circle-tinsukia-tinsukia</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-761-bang-2022-15-cisco-systems-international-b-v-bengaluru-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bengaluru</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-13-srt-2022-14-syama-dynamic-engineering-pvt-ltd-surat-asstt-commissioner-of-income-tax-cpc-bangalore-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-16-ctk-2022-24-adit-cpc-bengaluru-jambeswar-jena-angul</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-726-hyd-2019-14-ces-limited-hyderabad-dy-commissioner-of-income-tax-circle-1-2-hyderabad</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-645-pun-2021-14-kokan-kala-amp-shikshan-vikaas-sanstha-netarde-assistant-deputy-commissioner-of-income-tax-cpc</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1719-kol-2019-14-dcit-central-circle-2-1-kolkata-amricon-agrovet-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-496-pun-2022-14-sandeep-suresh-kulkarni-dombivli-east-income-tax-officer-it-ward-2-pune-pune</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1794-mum-2016-14-asst-cit-cir-4-3-2-mumbai-morgan-stanley-india-co-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-11-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dicit-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-886-kol-2018-14-m-s-upadan-commodities-pvt-ltd-kolkata-ito-ward-3-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-rjt-2021-14-ashokbhai-devjibhai-patel-tankara-the-income-tax-officer-ward-5-4-morbi</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-rjt-2021-14-ashokbhai-devjibhai-patel-post-mitana-tal-tankara-dist-morbi-the-dcit-morbi-circle-morbi</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-764-del-2018-24-acit-new-delhi-m-s-godavari-shilpkala-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-491-bang-2022-14-kantharajapura-ramaiah-ananthababu-mysuru-principal-commissioner-of-income-tax-bengaluru-3-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-coch-2015-14-sri-k-r-sureshkumar-trichur-the-acit-trichur</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-58-srt-2022-14-siddhi-vinayak-knots-amp-prints-private-limited-surat-pr-cit-2-surat-surat</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-486-bang-2022-14-m-s-barbeque-nation-hospitality-ltd-bengaluru-principal-commissioner-of-income-tax-central-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-570-coch-2022-14-nadharsha-pulukuzhi-seethy-ernakulam-principal-commissioner-of-income-tax-kochi-1-kochi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-487-bang-2022-14-m-s-barbeque-nation-hospitality-ltd-bengaluru-principal-commissioner-of-income-tax-central-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-988-bang-2022-14-m-s-mindtree-limited-bengaluru-the-deputy-commissioner-of-income-tax-central-circle-1-3-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-srt-2017-14-shri-ketan-naginbhai-patel-varachha-income-tax-officer-ward-3-1-4-surat</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1003-bang-2022-14-i-security-services-bengaluru-deputy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-547-chny-2021-14-shri-jk-ramesh-gandhi-panruti-dcit-cuddalore-cirlce-cuddalore</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-526-kol-2021-14-visa-sales-pvt-ltd-kolkata-a-o-ward-1-3-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1787-pun-2018-14-prashant-manikchand-dakle-pune-income-tax-officer-ward-3-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-205-kol-2022-14-burdwan-co-operative-agriculture-and-rural-development-bank-limited-burdwan-ito-ward-1-1-burdwan</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-303-pun-2018-14-m-s-nirmiti-builders-pune-assistant-commissioner-of-income-tax-circle-3-pune</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2438-mum-2022-14-shri-jaywant-shyam-rathod-mumbai-national-faceless-appeal-center-nfac-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8115-del-2018-14-bbc-global-news-ltd-earlier-knwon-as-bbc-world-news-ltd-new-delhi-dcit-circle-1-1-2-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1396-pun-2019-14-benchmarrk-realty-llp-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-09-18T08:31:29.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-360-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-97-nag-2020-14-smt-rashidabanu-abubaker-mitha-nagpur-income-tax-officer-ward-3-3-nagpr</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-35-ind-2021-23-shrikapil-rathi-indore-ito-5-2-indore</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-734-del-2018-24-tax-recovery-officer-karnal-ram-bahadur-khurania-kaithal</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-561-del-2022-14-dcit-central-circle-4-delhi-late-sh-ladli-pershad-jaiswal-through-legal-heir-sh-karamjit-jaiswal-and-sh-jagjit-jaiswal-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1902-del-2020-14-renu-singhal-new-delhi-ito-ward-36-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7730-del-2018-14-associated-techno-plastic-p-ltd-new-delhi-dcit-circle-3-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-762-chny-2020-14-jcit-osd-corporate-circle-1-1-chennai-m-s-aspire-systems-india-pvt-ltd-chennai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-65-del-2021-23-tirupati-medicare-pvt-ltd-new-delhi-dcit-centra-circle-ii-noida</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-871-mum-2022-14-m-s-glint-infraprojects-pvt-ltd-mumbai-pr-comm-of-income-tax-officer-mumbai-1</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-363-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-nag-2022-14-astha-agrawal-nagpur-asst-commissioner-of-income-tax-central-circle-1-3-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3955-del-2019-14-trip-advisor-travel-india-pvt-ltd-new-delhi-acit-circle-25-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-hyd-2022-14-madhu-kumar-patel-hyderabad-adit-int-taxn-2-hyderabad</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-161-del-2010-14-sahasra-electronics-pvt-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-413-pun-2020-14-mr-mahendra-mohiniraj-gandhe-ahmednagar-assistant-commissioner-of-income-tax-circle-ahmednagar</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-pun-2022-14-vijay-tukaram-raundal-pune-principal-commissioner-of-income-tax-circle-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-538-mum-2021-14-shri-bhanwarlal-m-harsh-thane-dy-cit-cc-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-70-ind-2020-16-dcit-central-1-bhopal-m-s-shri-gurmukhdas-contractors-p-ltd-raipur</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-652-pun-2020-14-manju-lalchand-chhabriya-kolhapur-the-dy-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-169-srt-2021-14-parag-nareshbhai-mehta-prop-of-deeksha-trading-surat-income-tax-officer-ward-2-3-8-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-ctk-2022-24-dcit-cpc-chandan-security-service-cuttack</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-1-kolkata-britannia-industries-limited-211-2022</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1798-mum-2016-14-acit-cir-7-2-1-mumbai-merck-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3930-del-2019-14-ashok-kumar-chitlangia-delhi-ito-ward-46-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1157-chandi-2019-14-sh-amit-chaudhry-ludhiana-ito-w-1-1-ludhiana</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-311-coch-2020-14-the-acit-kochi-m-s-federal-bank-ltd-kochi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1530-del-2019-14-sanskriti-foundation-for-educational-development-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-290-del-2019-14-narayan-commodity-brokers-pvt-ltd-new-delhi-ito-ward-17-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/discoverture-solutions-india-pvt-ltd-dy-commissioner-of-income-tax-circle-2-1-bhubaneswar-and-another-3</loc>
               <lastmod>2025-09-18T06:54:02.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mrs-nowhera-shaik-director-the-union-of-india-ministry-of-finance-income-tax-department-and-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-circle-2-1-and-tax-recovery-officer-tro-pcit-2-42952</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-guru-singh-sabha-dy-commissioner-of-income-tax-755-2019</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinodbhai-shamjibhai-sagpariya-income-tax-officer-ward-2-1-1-rkt-23111</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-ahd-2022-14-jogeshbhai-ramanlal-patel-ahmedabad-the-pr-cit-3-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ind-2020-14-rupesh-vyas-indore-the-acit3-1-indore-indore</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-asr-2020-14-shri-hardeep-singh-s-o-shri-balvir-singh-jalandhar-income-tax-officer-ward-iv-2-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-445-asr-2019-14-shri-mohmad-shafi-mir-gangoo-pulwama-income-tax-officer-anantnag</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-asr-2019-14-mohmmad-muzaffar-beigh-srinagar-income-tax-officer-ward-3-5-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-asr-2020-14-jammu-and-kashmir-projects-construction-corporation-limited-srinagar-assistant-commissioner-of-income-tax-circle-3-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-asr-2021-14-shri-tarsem-singh-gill-son-amp-legal-heir-of-shri-tarlok-singh-gill-deceased-hoshiarpur-principal-commissioner-of-income-tax-1-jalandhar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-96-asr-2022-14-income-tax-officer-exemptions-amritsar-m-s-radha-raman-charitable-trust-gurdaspur</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-145-asr-2022-14-torrent-roofing-systems-hoshiarpur-income-tax-officer-ward-4-hoshiarpur</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-4-asr-2022-24-deputy-commissioner-of-income-tax-circle-1-bathinda-m-s-ambey-construtech-private-limited-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-12-asr-2020-24-deputy-commissioner-of-income-tax-srinagar-m-s-construction-engineers-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-asr-2019-14-m-s-protection-plus-pharmaceuticals-pvt-ltd-jammu-income-tax-officer-ward-1-2-jammu</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-asr-2019-14-shri-aamir-rashid-srinagar-income-tax-officer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-220-rpr-2019-14-gayatri-parivar-trust-bhatapara-commissioner-of-income-tax-exemption-bhopal</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-rpr-2020-14-deputy-commissioner-of-income-tax-circle-3-1-raipur-shri-santosh-jain-raipur</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-39-rpr-2021-14-chhattisgarh-state-beverages-ltd-raipur-pr-commissioner-of-income-tax-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-rpr-2021-14-touchstone-services-p-ltd-rajnandgaon-income-tax-officer-tds-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-27-rpr-2022-14-shri-ajay-chandrakar-kurud-pr-commissioner-of-income-tax-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3-rpr-2022-14-mahesh-parganiha-durg-income-tax-officer-ward-1-4-durg</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-198-rpr-2019-14-shri-deepak-luliya-raipur-assistant-commissioner-of-income-tax-central-circle-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.432Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-81-srt-2022-14-sahajanand-technologies-pvt-ltd-surat-dcit-circle2-1-20-surat-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1508-ahd-2017-14-ito-ward-3-3-5-surat-shri-vimalchand-m-jain-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-srt-2022-14-k-n-diamond-navsari-the-pcit-valsad-valsad</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-563-srt-2019-14-ito-ward-3-2-4-surat-late-khushmanbhai-chndubhai-patel-huf-l-h-jigisha-patel-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-srt-2021-16-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-hyd-2022-14-acit-central-circle-5-1-hyderabad-quislex-legal-services-private-limited-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.763Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4303-mum-2012-14-anantha-krishna-s-n-hebbar-mumbai-asst-cit-12-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-138-mum-2022-23-mishal-nickunj-shah-shri-l-h-of-late-nickunj-gunvantrai-shah-mumbai-dcit-cc-2-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-139-mum-2022-23-mishal-nickunj-shah-shri-l-h-of-late-nickunj-gunvantrai-shah-mumbai-dcit-cc-2-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4073-mum-2018-14-deputy-commissioner-of-income-tax-central-circle-8-1-mumbai-raymond-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-gty-2019-24-m-s-ganpati-roller-floor-miles-dibrugarh-income-tax-officer-ward-1-1-dibrugarh</loc>
               <lastmod>2025-12-05T10:48:21.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-pat-2020-14-ito-ward-4-1-patna-kitab-ray-patna</loc>
               <lastmod>2025-12-05T10:48:21.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-gty-2018-24-smt-momtaz-begum-shillong-income-tax-officer-ward-2-shillong</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-20-gty-2018-24-shri-uma-shankar-prasad-imphal-deputy-commissioner-of-income-tax-circle-imphal-imphal</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-257-pat-2019-14-acit-circle-1-patna-bihar-kshetriya-gramin-bank-munger</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-gty-2022-14-pannalal-bhansali-assam-dcit-acit-circle-03-cit-2</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-kol-2021-14-ginza-industries-ltd-kolkata-dcit-cir-5-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-566-kol-2020-14-sudipta-dutta-kolkata-acit-cir-29-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-20-kol-2019-16-m-s-hindusthan-engineering-amp-industries-ltd-kolkata-a-c-i-t-central-range-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-5-kol-2022-16-carevel-medical-systems-pvt-ltd-kolkata-dcit-cir-4-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-23-alld-2021-14-kasim-hussain-sonebhadra-dcit-mirzapur</loc>
               <lastmod>2025-12-23T08:22:15.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2225-mum-2022-14-shree-bhairav-seva-samiti-mumbai-income-tax-officer-exexmption-thane</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-945-mum-2021-14-universal-music-india-p-ltd-mumbai-national-faceless-apeal-centre-nfac-dehi</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-niyamathulla-adam-kadermahideen-national-faceless-assessment-centre-and-income-tax-officer-ward-4-3-1-20355-2022</loc>
               <lastmod>2025-12-25T09:50:21.164Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gulam-mustafa-enterprises-private-limited-the-assistant-commissioner-of-income-tax-central-circle-1-2-and-the-deputy-commissioner-of-income-tax-central-circle-1-2-and-the-principal-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-branch-manager-bank-of-baroda-bmt-layout-branch-25370</loc>
               <lastmod>2025-12-25T09:50:21.216Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/smt-vinuta-reddy-additional-joint-deputy-assistant-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-and-principal-chief-commissioner-of-income-tax-national-e-assessment-centre-delhi-21548</loc>
               <lastmod>2025-12-25T09:50:21.405Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chennithala-thriperumthura-service-co-operative-bank-ltd-union-of-india-and-central-board-of-direct-taxes-and-principal-chief-commissioner-of-income-tax-kerala-region-and-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-assessment-unit-income-tax-department-alappuzha-and-income-tax-officer-office-of-addl-cit-thiruvalla-range-40690</loc>
               <lastmod>2025-12-25T11:25:20.900Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-12-25T10:20:27.143Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-509-mum-2022-14-barclays-capital-mauritius-limited-in-liquidation-mumbai-jcit-osd-it-1-2-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1857-mum-2022-14-nan-lion-ship-management-llc-mumbai-assistant-commissioner-of-income-tax-international-taxation-3-3-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.834Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3895-del-2015-14-dcit-new-delhi-m-s-golden-falcon-pacific-ltd-navi-mumbai</loc>
               <lastmod>2026-01-01T18:59:16.933Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3653-del-2015-14-m-s-golden-falcon-pacific-ltd-mumbai-dcit-new-delhi</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2333-mum-2021-14-dy-cit-cent-cir-8-1-mumbai-m-s-raymond-apparel-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2095-mum-2022-14-sakshi-rajan-gupta-mumbai-assistant-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-mum-2022-14-pride-paradise-and-development-pvt-ltd-mumbai-income-tax-office-wd-7-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2309-mum-2022-14-shri-karan-arun-mahajan-mumbai-ito-19-2-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3157-mum-2022-14-bayer-cropscience-limited-mumbai-asstt-cit-circle-1-thane-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3152-mum-2022-14-bayer-cropscience-limited-mumbai-assistant-commissioner-of-income-tax-15-1-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-805-mum-2020-14-m-s-direct-logistic-india-p-ltd-mumbai-cit-appeals-16-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4898-mum-2015-14-late-davendra-chetandas-ahuja-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4901-mum-2015-14-late-davendra-chetandas-ahuja-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-rjt-2020-14-pearl-logistic-amp-exim-corporation-agent-of-faber-ship-broker-aps-denmark-of-m-v-queen-arrow-1-bhavnagar-the-ito-international-taxation-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.438Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1537-ahd-2019-14-kailash-jagdish-sachdev-ahmedabad-the-ito-ward-1-inte-taxa-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-212-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-738-ahd-2019-14-ashalata-kulshrestha-ahmedabad-the-ito-ward-7-1-3-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1481-ahd-2019-14-the-deputy-commissioner-of-income-tax-circle-4-1-2-ahmedabad-vijay-m-mistry-construction-pvt-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-396-ahd-2019-16-dipakkumar-n-shah-ahmedabad-the-acit-central-circle-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-del-2019-14-cbs-holding-p-ltd-delhi-ito-ward-5-4-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-chny-2021-14-smt-sabapathy-kalaiselvi-coimbatore-pcit-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8068-del-2018-14-param-himalaya-nidhi-trust-dehradun-cit-exemption-lucknow</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7793-del-2017-14-raju-verma-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2197-del-2019-14-mulakh-raj-mehta-amp-sons-huf-hisar-ito-ward-2-hisar</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8228-del-2018-14-virender-kumar-khosla-new-delhi-acit-circle-53-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7604-del-2019-14-omega-remedies-p-ltd-karnal-acit-circle-karnal</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6172-del-2019-14-zhilmil-electronics-pvt-ltd-faridabad-ito-ward-2-5-faridabad</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1053-del-2017-14-m-s-allied-motors-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1055-del-2017-14-m-s-allied-motors-ltd-new-delhi-dcit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1914-del-2022-14-mol-corporation-new-delhi-acit-circle-2-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-05-06T06:11:02.677Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-78-jab-2022-14-sunil-kumar-maloo-seoni-ito-seoni-seoni</loc>
               <lastmod>2025-04-10T17:00:04.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-172-mum-2022-24-dy-cit-cc-2-3-mumbai-avinash-nivrutti-bhosale-mumbai</loc>
               <lastmod>2023-01-31T07:00:43.060Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ptc-india-ltd-assistant-commissioner-of-income-tax-circle-19-1-new-delhi-and-anr-17621-2022</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ms-barkha-mahtani-the-union-of-india-through-finance-secretary-ministry-of-finance-department-of-revenue-government-of-india-and-deputy-commissioner-of-income-tax-initiating-officer-benami-prohibition-and-the-adjudicating-authority-benami-prohibition-3786</loc>
               <lastmod>2025-09-18T06:56:08.129Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/swastik-wire-products-principal-commissioner-of-income-tax-and-others-6472</loc>
               <lastmod>2025-09-18T06:53:24.733Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banamali-das-and-bhagya-kalita-and-ganesh-chandra-das-and-sailen-das-the-deputy-commissioner-of-income-tax-bpu-and-the-joint-commissioner-of-income-tax-bpu-and-the-adjudicating-authority-appointed-under-section-7-of-the-prohibition-of-benami-property-transactions-act-1988-wp-c-4385-2022-wp-c-4390-2022-wp-c-4387-2022</loc>
               <lastmod>2025-09-18T06:53:41.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinodbhai-shamjibhai-sagpariya-lr-of-shamjibhai-jinabhai-sagpariya-kanubhai-jinabhai-sagpariya-income-tax-officer-ward-2-1-1-rkt-23106-of-2022</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1527-del-2019-14-sanskriti-society-for-learning-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-del-2021-14-aar-ess-exim-pvt-ltd-new-delhi-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-642-pun-2022-14-v-r-auto-services-nashik-assistant-commissioner-of-income-tax-circle-2-nashik</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-33-coch-2020-14-acit-kochi-federal-bank-ltd-aluva</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-pun-2022-14-liebherr-cmc-tech-i-p-ltd-pune-assistant-commissioner-of-income-tax-circle-7-pune</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-267-pun-2021-14-chandrakant-ramakant-pise-solapur-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6106-del-2019-14-sapna-cans-p-ltd-new-delhi-addl-cit-range-22-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5672-del-2018-14-simplex-engineering-amp-foundry-works-pvt-ltd-new-delhi-dcit-ltu-circle-1-amp-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-ind-2006-14-the-dcit-2-1-bhopal-m-s-m-p-state-civil-supplies-corporation-ltd-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7055-del-2019-14-signatures-builders-pvt-ltd-new-delhi-dcit-circle-23-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-758-del-2022-14-thangzamuan-hangshing-gautam-buddha-nagar-ward-72-4-delhi</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-428-pun-2021-14-govind-foundation-phaltan-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-998-pun-2019-14-assistant-commissioner-of-income-tax-circle-1-kolhapur-mahalaxmi-infraprojects-ltd-kolhapur</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-426-pun-2022-14-darul-ulum-hajrat-abubkar-siddik-satara-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-pun-2020-14-mishra-infrastructures-private-limited-pune-ito-ward-11-1-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-768-chny-2020-14-senthilmurugan-jewellers-pvt-ltd-madurai-dcit-corporate-circle-2-madurai</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-424-pun-2022-14-sri-gurukrupa-rajjyog-charitable-trust-satara-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6669-del-2017-14-late-shri-girish-chand-aggarwal-new-delhi-jcit-range-32-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3082-chny-2019-14-dcit-circle-1-1-trichy-shri-p-s-jayaraman-ariyalur</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-75-ind-2020-16-dcit-central-1-bhopal-m-s-shri-gurmukhdas-contractors-p-ltd-raipur</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-192-kol-2022-14-swaran-financial-pvt-ltd-kolkata-pcit-2-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8235-del-2019-14-ito-ward-14-2-new-delhi-kapur-gems-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-842-mum-2016-14-ubs-ag-mumbai-dcit-it-4-3-1</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-145-mum-2016-23-morgan-stanely-india-company-p-ltd-mumbai-asst-cit-cir-4-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1410-hyd-2019-14-dy-commissioner-of-income-tax-circle-16-1-hyderabad-nipro-medical-india-private-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-620-pun-2022-14-shri-dattatrya-jagannath-aware-ahmednagar-assistant-commissioner-of-income-tax-circle-ahmednagar</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-39-viz-2021-23-meliora-asset-reconstruction-company-limited-visakhapatnam-the-deputy-commissioner-of-income-tax-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-kol-2019-14-apurva-mercantiles-pvt-ltd-kolkata-i-t-o-ward-8-1-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-viz-2022-14-bollina-sivarama-krishna-rajahmundry-income-tax-officer-ward-2-1-rajahmundry</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-246-kol-2022-14-crawley-amp-ray-founders-amp-engineers-pvt-ltd-howrah-dcit-cpc-banlaluru</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-488-bang-2022-14-m-s-barbeque-nation-hospitality-ltd-bengaluru-principal-commissioner-of-income-tax-central-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1762-kol-2018-14-singal-pipe-fittings-pvt-ltd-howrah-ito-ward-13-4-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-95-coch-2022-14-karimthottuva-service-co-operative-bank-ltd-kollam-the-ito-ward-2-kollam</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-565-kol-2022-14-anil-kumar-jaiswal-kolkata-ito-ward-44-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-217-coch-2021-14-welcare-hospital-sa-road-vyttila-vyttila-ass-director-of-income-tax-non-corporate-circle-1-kochi-kochi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-754-chny-2022-14-shri-ramakrishnan-senthil-kumar-chennai-acit-non-corporate-circle-14-chennai</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-204-kol-2022-14-burdwan-co-operative-agriculture-and-rural-development-bank-limited-burdwan-ito-ward-1-1-burdwan</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-pun-2021-14-dada-jethanand-pagrani-trust-nashik-cit-exemption-pune</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6105-del-2019-14-sapna-cans-p-ltd-new-delhi-addl-cit-range-22-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-del-2014-14-m-s-sandeep-kumar-mittal-new-delhi-cit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-159-pun-2021-14-rupal-manish-tejani-mahabaleshwar-pr-commissioner-of-income-tax-3-pune-pune</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1786-pun-2018-14-prashant-manikchand-dakle-pune-income-tax-officer-ward-3-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3060-del-2019-14-uttar-pradesh-udyog-pvt-ltd-new-delhi-acit-circle-27-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-kol-2022-14-p-c-chandra-holding-pvt-ltd-kolkata-pcit-2-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-ahd-2022-14-bhupendrakumar-chokshi-vadodara-the-dy-commissioner-of-income-tax-circle-1-2-1-vadodara</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2494-mum-2021-14-shyamm-mariwala-mumbai-ito-ward-6-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-702-del-2021-14-adore-technologies-ptd-ltd-singapore-acit-circle-1-1-1-int-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6069-del-2019-14-praveen-kumar-ambala-cantt-ito-ward-4-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-577-mum-2021-14-asstt-cit-1-1-1-mumbai-m-s-global-holding-corporation-p-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9712-del-2019-14-panasonic-corporation-haryana-dcit-international-taxation-gurgaon</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1237-mum-2022-14-mamta-mehta-mumbai-income-tax-officer-ward-31-2-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1949-ahd-2018-14-ito-ward-3-3-3-ahmedabad-m-s-maher-cotton-industries-sabarkantha</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7157-del-2018-14-dcit-centra-circle-ii-noida-tirupati-medicare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-345-nag-2017-14-m-s-green-earth-asphalt-amp-power-private-limited-paratwada-dy-c-i-t-amravati-circle-amravati</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5015-mum-2017-14-c-r-rajesh-nair-mumbai-deputy-commissioner-of-income-tax-erstwhile-ward-8-3-now-deputy-commissioner-of-income-tax-11-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-678-coch-2022-14-empee-credit-corporation-kozhikode-ito-ward-1-1-kozhikode-kozhikode</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-400-ctk-2015-14-fahmida-international-p-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-307-coch-2020-14-smt-saida-kollam-the-ito-kollam</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-252-hyd-2022-14-acit-circle-1-1-tirupati-makam-radhakrishna-rammohan-madanapalle</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-74-nag-2022-14-yogeshprasad-a-jaiswal-auramgabad-income-tax-officer-ward-2-amravati</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-srt-2022-14-m-s-rajputana-stainless-ltd-panchmahal-the-principal-cit-central-surat-at-vadodara-vadodara</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-ind-2022-24-the-acit-ratlam-delhi-krishi-upaj-mandi-samiti-mandsaur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2019-mum-2020-14-m-s-golden-seams-textiles-p-ltd-mumbai-dy-cit-central-circle-5-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-162-del-2019-14-dcit-circle-21-1-new-delhi-rapipay-finvest-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-del-2021-14-nadish-real-estate-private-limited-gurugram-pcit-4-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6112-del-2017-14-sojitz-corporation-gurgaon-acit-circle-3-1-2-intl-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3926-del-2019-14-virtual-software-amp-training-pvt-ltd-new-delhi-ito-ward-26-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7732-del-2018-14-sanjeev-kumar-malik-meerut-ito-ward-2-3-meerut</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-28-ctk-2021-14-dcit-circle1-1-cuttack-m-s-satyam-casting-p-limited-gopalpur</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-356-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1079-bang-2022-14-mass-fab-technologies-bangalore-cit-appeals-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-989-bang-2022-14-the-bbr-amp-rdcc-employess-co-operative-society-limited-banghalore-income-tax-officer-ward-5-2-4-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-556-bang-2022-14-shambanna-jattappa-hadimani-hubli-income-tax-officer-ward-1-3-hubli</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-pun-2015-14-chandrakant-s-lodha-huf-nashik-assistant-commissioner-of-income-tax</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-19-ctk-2021-23-m-s-satyam-casting-p-limited-gopalpur-dcit-circl-2-1-cuttack</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-244-srt-2022-14-tapi-developers-tapi-acit-central-circle-surat</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-66-del-2021-23-tirupati-medicare-pvt-ltd-new-delhi-dcit-centra-circle-ii-noida</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-700-coch-2022-14-eloor-service-co-operative-bank-limited-e103-ernakulam-ito-ward-1-amp-tps-aluva-aluva</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1084-del-2017-14-m-s-soul-space-projects-ltd-new-delhi-dcit-tds-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-233-coch-2020-14-sri-k-p-manoj-kumar-kannur-the-dcit-kozhikkode</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7153-del-2018-14-dcit-centra-circle-ii-noida-tirupati-medicare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-986-pun-2018-14-joint-commissioner-of-income-tax-osd-circle-1-solapur-m-s-lokmangal-agro-industries-ltd-solapur</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-ind-2021-24-the-dcit-3-1-bhopal-shri-h-m-joshi-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-367-jpr-2022-14-suresh-kumar-goyal-jaipur-acit-dcit-cir-6-jaipur</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1284-mum-2021-14-vighnaharata-trust-mumbai-cit-exemption-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8103-del-2018-14-anika-international-pvt-ltd-new-delhi-acit-circle-2-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-226-pan-2019-14-sada-urban-co-operative-credit-society-limited-vasco-income-tax-officer-ward-2-5-panaji</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-t-r-chandraiah-and-sri-h-k-suresh-initiating-officer-under-the-pbpt-act-and-deputy-commissioner-of-income-tax-bp-and-the-adjudicating-authority-under-the-prohibition-of-benami-property-transactions-act-1988-and-union-of-india-ministry-of-finance-through-its-secretary-revenue-50110</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mananje-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22911</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-727-mum-2022-14-m-s-piramal-enterprises-limiited-mumbsi-dy-cit-appeal-range-8-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3285-mum-2015-14-asst-cit-11-3-2-mumbai-zoeteis-india-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-srt-2022-14-jashuben-dineshbhai-patel-surat-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-796-pun-2019-14-assistant-commissioner-of-income-tax-central-circle-2-nashik-m-s-karda-constructions-pvt-ltd-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-800-pun-2019-14-assistant-commissioner-of-income-tax-central-circle-2-nashik-naresh-j-karda-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-255-pun-2020-14-col-sumandeep-singh-phogat-bareilly-cannt-income-tax-officer-ward-4-2-pune-pune</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-816-pun-2019-14-naresh-j-karda-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-43-ind-2021-14-ito-5-2-indore-shrikapil-rathi-indore</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-ctk-2022-14-hotel-pal-regency-private-limited-bhubaneswar-asstt-cit-circle-tds-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-814-pun-2019-14-naresh-jagumal-karda-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1804-mum-2020-14-sai-shraddha-enterprises-palghar-acit-cc-3-thane</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4402-mum-2017-14-income-tax-officer-3-3-3-mumbai-surlux-health-centre-limited-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1539-mum-2020-14-sunshine-merchants-p-ltd-mumbai-dy-cit-cc-4-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2320-mum-2016-14-acit-3-1-2-mumbai-hikal-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2119-mum-2022-14-transworld-terminals-dadri-pvt-ltd-mumbai-acit-cir-14-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2316-mum-2022-14-mrs-simi-surendra-arya-mumbai-ito-ward-25-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2340-mum-2022-14-equinox-labs-private-limited-mumbai-commissioner-of-income-tax-appeals-delhi</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2334-mum-2022-14-tata-digital-private-limited-mumbai-dcit-1-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-37-nag-2022-14-shri-sanjay-vishnuprasad-agrawal-nagpur-income-tax-officer-ward-4-1-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-99-chandi-2020-14-acit-cc-2-chandigarh-shri-subhash-goyal-parwanoo</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4193-mum-2016-14-chirag-aggarwal-mumbai-ito-17-2-4-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1207-mum-2021-14-wealthy-millennium-investment-amp-trading-p-ltd-mumbai-pr-cit-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2771-mum-2022-14-neel-enterprises-mumbai-i-t-o-ward-19-3-4-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-275-chandi-2014-14-sh-s-l-arora-mohali-dcit-chandigarh</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3830-del-2018-14-pawa-builders-pvt-ltd-new-delhi-dcit-circle-19-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2617-del-2017-14-dcit-international-taxation-new-delhi-m-s-krones-aktiengesellschaft-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-117-nag-2020-14-shri-kishore-somdatta-shukla-akola-income-tax-officer-ward-3-akola</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2888-del-2022-14-delhi-development-authority-new-delhi-acit-exemptions-circle-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3966-del-2019-14-mamta-malu-delhi-ld-ito-ward-34-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-137-chandi-2018-14-sh-sunil-khullar-samrala-dcit-circle-khanna</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1855-mum-2022-14-pdr-solutions-fzc-mumbai-dy-comm-of-income-tax-circle-intl-tax-3-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-285-pun-2022-14-dm-corporation-private-limited-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1751-mum-2022-14-dcit-central-circle-2-3-mumbai-m-s-zarco-realities-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-284-pun-2022-14-dm-corporation-private-limited-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2304-mum-2021-14-dy-cit-7-1-1-mumbai-m-s-mattel-toys-india-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-bang-2022-14-m-s-srinivas-institute-of-medical-science-and-research-centre-mangalroe-the-principal-commissioner-of-income-tax-central-bengaluru</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-srt-2021-14-sonu-dharmichand-bafna-prop-of-bright-diamonds-suraty-income-tax-officer-wd-2-3-8-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-142-hyd-2022-24-saveera-hospital-private-limited-anantapur-asst-commissioner-of-income-tax-circle-1-anantapur</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3140-mum-2019-14-m-s-western-mp-infrastructure-amp-toll-roads-pvt-ltd-mumbai-dcit-8-3-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-592-del-2021-14-danone-sa-gurgaon-acit-circle-int-tax-1-2-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1998-del-2019-14-the-panipat-urban-co-operative-bank-ltd-new-delhi-acit-panipat</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-533-ahd-2020-14-shro-chetankumar-raojibhai-patel-vadodara-the-dcit-circle-1-2-vadodara</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2406-mum-2002-14-m-s-j-p-morgan-india-pvt-ltd-mumbaiq-the-addl-cit-spl-rg-22-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4796-mum-2017-14-dcit-cen-cir-5-2-mumbai-satra-properties-india-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1408-pun-2019-14-maharashtra-education-society-mes-pune-deputy-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1302-ind-2016-14-m-s-daly-college-bhopal-the-ito-internation-taxation-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1570-del-2020-14-atepl-rahee-joint-venture-new-delhi-acit-circle-62-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3718-del-2019-14-acit-central-circle-6-new-delhi-kad-housing-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-717-pun-2019-14-m-s-mapro-foods-pvt-ltd-satara-pr-commissioner-of-income-tax-3-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-nag-2017-14-shri-deepak-gopalrao-patil-malkapur-i-t-o-ward-khamgaon</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5965-del-2019-14-acit-circle-76-1-new-delhi-tcil-bina-toll-road-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-718-pun-2019-14-m-s-mapro-foods-pvt-ltd-satara-pr-commissioner-of-income-tax-3-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-129-bang-2022-24-assistant-director-income-tax-cpc-bangalore-m-s-sree-narasimha-hotels-private-limited-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-pun-2019-16-karan-janahavi-development-corporation-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-pun-2019-16-karan-janahavi-development-corporation-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-25-pun-2019-14-omsairam-steel-and-allpys-pvt-ltd-jalna-deputy-commissioner-of-income-tax-central-circle-2-aurangabad</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-309-coch-2020-14-the-acit-kochi-m-s-federal-bank-ltd-kochi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-mum-2022-14-group-m-media-india-private-limited-mumbai-principle-comm-of-income-tax-1-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-837-kol-2018-14-m-s-mechtech-designers-amp-engineers-pvt-ltd-kolkata-ito-tech-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4009-del-2018-14-ites-horizon-pvt-ltd-new-delhi-ito-ward-12-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1153-chandi-2019-14-sh-ashish-chaudhry-ludhiana-ito-w-1-1-ludhiana</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1577-pun-2019-14-deputy-commissioner-of-income-tax-exemption-circle-pune-maharashtra-education-society-pune</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1531-del-2019-14-sanskriti-foundation-for-educational-development-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-principal-commissioner-of-income-tax-3-dipak-govindbhai-dalwadi-605-2022</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/mohd-yousuf-and-mohd-aslam-union-territory-of-j-k-ors-69-2022-76-2022</loc>
               <lastmod>2025-09-18T07:02:21.097Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/price-waterhouse-a-partnership-firm-and-lovelock-lewes-a-partnership-firm-commissioner-of-income-tax-kolkata-wpa-20210-of-2016-wpa-20228-of-2016</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/aartos-international-llp-formerly-azuvi-international-llp-deputy-commissioner-customs-14649-of-2022</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sehgal-leasing-investments-limited-deputy-commissioner-of-income-tax-circle-7-7-aayakar-bhavan-basheerbagh-hyderabad-243-2006</loc>
               <lastmod>2025-09-18T07:03:30.211Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/green-valliey-industries-limited-assessment-unit-income-tax-department-ors-1930</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shaheena-khanum-the-income-tax-officer-income-tax-department-ward-4-3-1-and-the-income-tax-officer-national-faceless-assessment-centre-and-the-cit-a-national-faceless-appeal-centre-25248</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/covenant-stones-private-limited-commissioner-of-income-tax-appeals-central-circle-cochin-and-assistant-commissioner-of-income-tax-central-circle-and-tax-recovery-officer-tro-central-38390</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/v-d-devasia-the-assistant-commissioner-of-income-tax-central-circle-kottayam-and-income-tax-appellate-tribunal-kochi-bench-41207</loc>
               <lastmod>2025-09-18T06:56:57.504Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kerala-cricket-association-the-additional-commissioner-of-income-tax-range-2-thiruvananthapuram-37-2012</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-ramachandran-the-deputy-commissioner-of-income-tax-central-circle-and-commissioner-of-income-tax-appeals-iii-39992</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-13-ind-2022-24-m-s-m-p-state-cooperative-marketing-federation-ltd-bhopal-acit2-1-bhopal</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-rjt-2019-14-m-s-magnum-ceramics-pvt-ltd-morbi-the-assistant-commissioner-of-income-tax-morbi-circle-morbi</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-471-srt-2018-14-aditya-prints-pvt-ltd-surat-the-assistant-commissioner-of-income-tax-cricle-1-1-1-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-srt-2021-14-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-central-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-69-ahd-2017-16-shri-bharatbhai-manubhai-baldha-surat-the-deputy-commissioner-of-income-tax-central-circle-2-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-19-srt-2021-16-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-784-bang-2022-15-m-s-ibiden-singapore-pte-limited-india-branch-office-bangalore-assistant-commissioner-of-income-tax-international-taxation-circle-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-782-bang-2022-15-m-s-ibiden-singapore-pte-limited-india-branch-office-bangalore-assistant-commissioner-of-income-tax-international-taxation-circle-1-2-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-773-bang-2022-17-hp-india-sales-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-gty-2019-14-assistant-commissioner-of-income-tax-circle-2-dibrugarh-m-s-assam-company-india-limited-kolkata</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-146-jab-2016-14-assistant-commissioner-of-income-tax-2-1-m-s-m-p-power-transmission-company-ltd-jabalpur</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-gty-2019-14-m-s-assam-company-india-limited-kolkata-assistant-commissioner-of-income-tax-circle-2-dibrugarh</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-119-gty-2019-14-m-s-assam-company-india-limited-kolkata-assistant-commissioner-of-income-tax-circle-2-dibrugarh</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-731-bang-2022-17-huawei-technologies-india-private-limited-bengaluru-assistant-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-2-chny-2021-17-koc-sound-system-india-private-ltd-kancheepuram-assisstant-commissioner-of-income-tax-corporate-circl4-2_-chennai</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-3-chny-2021-17-koc-sound-systems-india-private-ltd-kancheepuram-assistant-commissioner-of-income-tax-corporate-circle-4-2-chennai</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-297-gty-2018-14-income-tax-officer-ward-udaipur-agartala-tripura-state-electricity-corporation-ltd-agartala</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-967-bang-2022-17-ipg-dxtra-india-private-limited-bangalore-national-faceless-assessment-centre-delhi</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-636-kol-2018-14-m-s-c-amp-e-ltd-kolkata-principal-cit-4-kolkata-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2106-kol-2018-14-m-s-aconite-commotrade-private-limited-kolkata-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-23-kol-2019-16-m-s-hindusthan-engineering-amp-industries-ltd-kolkata-a-c-i-t-central-range-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-kol-2019-16-m-s-hindusthan-engineering-amp-industries-ltd-kolkata-a-c-i-t-central-range-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-98-gty-2020-14-rajib-saikia-guwahati-assistant-commissioner-of-income-tax-circle-3-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-238-gty-2018-14-assistant-commissioner-of-income-tax-circle-3-guwahati-m-s-assam-air-products-p-ltd-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-318-gty-2018-14-assistant-commissioner-of-income-tax-circle-3-guwahati-m-s-assam-air-products-p-ltd-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-330-asr-2019-14-measage-shyam-lall-and-company-srinagar-assistant-commissioner-of-income-tax-circle-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-asr-2020-24-deputy-commissioner-of-income-tax-central-circle-jammu-shri-ram-aggarwal-jammu</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-asr-2019-14-sh-ghulam-ahmad-amp-sons-srinagar-income-tax-officer-ward-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6-asr-2018-14-m-s-cottage-industries-art-gallery-srinagar-income-tax-officer-ward-3-1-srinagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-168-asr-2019-14-shri-amar-singh-saheed-bhagat-singh-nagar-income-tax-officeer-saheed-bhagat-singh-nagar</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-249-asr-2019-14-sh-harbans-singh-s-o-sh-major-singh-bathinda-income-tax-officer-ward-ii-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-167-asr-2020-14-m-s-skynet-infra-developers-private-limited-bathinda-income-tax-officer-ward-2-1-bathinda</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/padubidri-co-operative-agricultural-society-n-the-national-faceless-assessment-centre-and-the-income-tax-officer-ward-1-and-tps-udupi-23989</loc>
               <lastmod>2025-12-25T09:50:21.332Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4897-mum-2015-14-late-davendra-chetandas-ahuja-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4900-mum-2015-14-late-davendra-chetandas-ahuja-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2515-mum-2022-14-reliance-industrial-investments-and-holdings-limited-successor-of-reliance-petro-investment-limited-mumbai-dy-commissioner-of-income-tax-circle-3-3-1-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1734-mum-2020-14-saytidevi-kantilal-bhandari-mumbai-the-ito-ward-19-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1633-mum-2022-14-c-u-inspections-amp-certifications-india-pvt-ltd-mumbai-acit-15-1-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-197-mum-2020-14-ito-34-1-6-mumbai-shri-anurag-shivcharan-agarwal-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3156-mum-2022-14-bayer-cropscience-limited-thane-assistant-commissioner-of-income-tax-circle-1-thane</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3151-mum-2022-14-bayer-cropscience-limited-mumbai-assistant-commissioner-of-income-tax-10-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3150-mum-2022-14-bayer-cropscience-limited-thane-assistant-commissioner-of-income-tax-10-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-binod-kumar-agarwal-and-uday-shankar-mahawar-and-satyanarayan-sarawagi-and-deepak-kumar-union-of-india-through-cbi-3323</loc>
               <lastmod>2025-12-25T11:00:23.739Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-satyanarayan-sarawagi-and-binod-kumar-agarwal-union-of-india-through-cbi-3291-2022-3312-2022-3388-2022</loc>
               <lastmod>2025-12-25T11:00:22.227Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shabir-hussain-bhat-and-others-ut-of-j-k-and-others-2885-2022</loc>
               <lastmod>2025-12-25T10:30:21.294Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/u-s-associates-3-isha-complex-churi-line-gole-bazar-raipur-c-g-through-its-proprietor-umesh-kumar-jain-principal-commissioner-of-income-tax-raipur-2-aayakar-bhavan-civil-lines-raipur-chhattisgarh-and-the-income-tax-officer-ward-4-1-civil-lines-raipur-chhattisgarh-254</loc>
               <lastmod>2025-12-25T08:50:17.710Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sapna-flour-mills-ltd-union-of-india-and-3-others-718</loc>
               <lastmod>2025-12-25T11:45:21.136Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-41-ahd-2019-23-m-s-torrent-power-ltd-ahmedabad-the-acit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-120-ahd-2019-23-m-s-torrent-power-limited-ahmedabad-the-acit-circle-4-1-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1701-ahd-2019-14-dr-dilip-s-doctor-vadodara-the-dy-cit-central-circle-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4-rjt-2020-14-shri-rajkot-jilla-co-operative-marketing-union-ltd-rajkot-gujarat-the-ito-ward-2-1-5-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-rjt-2022-14-uniroyal-sthaptya-gondal-the-pr-cit-1-rajkot-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/chincholi-gururajachar-venkatesh-and-satish-kumar-pandey-assistant-commissioner-of-income-tax-circle-4-1-2-bangalore-695-2019</loc>
               <lastmod>2025-12-25T09:50:21.188Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-rpr-2021-14-chhattisgarh-state-beverages-ltd-raipur-pr-commissioner-of-income-tax-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-40-rpr-2021-14-chhattisgarh-state-beverages-corporation-ltd-raipur-pr-cit-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-93-rpr-2021-14-kailash-khemani-raipur-dy-commissioner-of-income-tax-circle-1-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-36-rpr-2018-14-indus-udyog-amp-infrastructure-private-limited-raipur-income-tax-officer-ward-4-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-rpr-2020-14-sanat-kumar-sinha-khedamara-income-tax-officer-ward-1-5-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-291-bil-2016-14-he-district-marketing-officer-chhattisgarh-raipur-the-income-tax-officer-tds-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-59-rpr-2019-14-mesers-durga-manikanta-traders-durg-income-tax-officer-ward-1-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1884-hyd-2019-14-fernandez-foundation-hyderabad-commissioner-of-income-tax-exemptions-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-1-hyd-2022-23-quislex-legal-services-private-limited-hyderabad-assistant-commissioner-of-income-tax-circle-5-1-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3876-mum-2018-14-jcit-osd-10-2-1-mumbai-m-s-jyothy-laboratories-limited-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4082-mum-2018-14-deputy-commissioner-of-income-tax-central-circle-8-1-mumbai-raymond-ltd-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/rajubhai-bababhai-desai-national-faceless-assessment-centre-govt-of-india-c-sca-8528-2022</loc>
               <lastmod>2025-12-25T09:35:23.248Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nishtha-investment-and-consultancy-services-private-limited-union-of-india-and-ors-wpo-3101-2022</loc>
               <lastmod>2025-12-25T12:00:24.912Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-63-chny-2018-17-slam-clothing-private-limited-chengalpet-acit-corporate-circle-6-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.496Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-chny-2022-14-jayachandra-bearings-india-pvt-ltd-coimbatore-vrajan-ito-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-421-chny-2019-14-dcit-chennai-m-s-allsec-technologies-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9066-del-2019-14-rajendra-agrawal-new-delhi-ito-ward-30-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9834-del-2019-14-acit-cc-25-new-delhi-pawansut-holdings-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6248-del-2018-14-acit-sonepat-circle-sonepat-atlas-cycles-haryana-ltd-sonepat</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1578-del-2019-14-aarya-samaj-d-block-vikashpuri-new-delhi-ito-ward-exemptions-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4989-del-2018-14-vijay-pal-garg-new-delhi-acit-central-circle-5-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-205-del-2018-23-corbett-nature-reserve-ahana-ramnagar-nainital-ito-ward-2-5-ramnagar-nainital</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5788-del-2018-14-ito-ward-2-5-ramnagar-nainital-corbett-nature-reserve-ahana-ramnagar-nainital</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-50-ddn-2020-14-sunil-ahuja-dehradun-the-deputy-commissioner-of-income-tax-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-ddn-2020-14-sunil-ahuja-dehradun-the-deputy-commissioner-of-income-tax-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6240-del-2017-14-chaudhary-harchand-singh-atma-ram-education-trust-roorkee-cit-e-lucknow</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-209-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-05-06T06:10:00.373Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-mum-2022-14-dy-comm-of-income-tax-cc-5-2-central-rg-5-mumbai-parshvanath-comtrade-llp-mumbai</loc>
               <lastmod>2026-05-09T04:57:41.152Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-kol-2019-14-ranisati-capital-private-limited-kolkata-i-t-o-ward-1-3-kolkata</loc>
               <lastmod>2025-04-09T16:56:08.213Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-456-gty-2013-14-deputy-commissioner-of-income-tax-circle-tinsukia-tinsukia-krishna-borthakur-l-r-of-late-kamakhya-borthakur-tinsukia</loc>
               <lastmod>2025-04-10T10:35:10.062Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-322-mum-2022-24-shri-maheshprasad-nagaraja-kalsapura-mumbai-dcit-33-2-mumbai</loc>
               <lastmod>2023-02-16T07:21:20.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-382-asr-2019-14-shri-abdul-majid-dar-srinagar-income-tax-officer-ward-3-1-baramula</loc>
               <lastmod>2023-02-23T10:00:08.784Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1603-chny-2016-14-cavinkare-private-limited-chennai-dcit-chennai</loc>
               <lastmod>2025-04-10T05:07:06.108Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-vellattanjur-service-co-operative-bank-ltd-no-3906-vellattanjoor-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-1-tps-42317</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/muppathadam-service-co-operative-bank-ltd-assessment-officer-income-tax-officer-assessment-unit-national-e-assessment-centre-income-tax-department-ministry-of-finance-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-nfac-income-tax-department-ministry-of-finance-and-the-income-tax-officer-ward-2-tps-kap-commercial-complex-o-o-additional-commissioner-of-income-tax-aluva-range-and-principal-commissioner-of-income-tax-kerala-41580</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/not-specified-in-the-document-and-not-specified-in-the-document-not-specified-in-the-document-and-not-specified-in-the-document-12693</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-a-logistics-and-nilas-p-a-the-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-income-tax-officer-ward-2-1-thrissur-and-the-principal-commissioner-of-income-tax-thrissur-39692</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/all-koshys-all-spices-commissioner-of-income-tax-23-2021</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kundayam-service-co-operative-bank-ltd-no-3259-the-income-tax-officer-ward-4-and-the-commissioner-of-income-tax-appeals-and-the-registrar-income-tax-appellate-tribunal-cochin-bench-39825</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/n-ramachandran-the-assistant-commissioner-of-income-tax-central-circle-and-commissioner-of-income-tax-appeals-iii-39531</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banamali-das-and-bhagya-kalita-and-ganesh-chandra-das-and-sailen-das-the-deputy-commissioner-of-income-tax-bpu-and-the-joint-commissioner-of-income-tax-bpu-and-the-adjudicating-authority-appointed-under-section-7-of-the-prohibition-of-benami-property-transactions-act-1988-wp-c-4385-2022-wp-c-4390-2022-wp-c-4387-2022</loc>
               <lastmod>2025-09-18T06:53:41.646Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shalom-charitable-ministries-of-india-the-deputy-commissioner-of-income-tax-circle-i-palakkad-and-the-commissioner-of-income-tax-palakkad-315-2019-319-2019</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/annakara-service-co-operative-society-ltd-no-f-549-peruvallur-thrissur-680-508-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-tds-39277</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/krishna-tissue-pvt-ltd-principal-commissioner-of-customs-port-and-ors-wpo-2856-2022</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-pun-2021-14-dhanaji-narsingh-rao-deshmukh-huf-pandharpur-pr-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-581-kol-2018-14-utmost-commercial-private-limited-kolkata-ito-ward-9-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1377-pun-2018-14-sangppa-g-darigol-solapur-assistant-commissioner-of-income-tax-circle-1-solapur</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-34-coch-2020-14-acit-kochi-federal-bank-ltd-aluva</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-128-ctk-2021-14-mahala-coke-products-pvt-ltd-chennai-principal-cit-cuttack</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7304-del-2019-14-praveen-gupta-new-delhi-dcit-circle-international-taxation-1-3-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3732-del-2019-14-acit-circle-53-1-new-delhi-national-federation-of-cooperative-sugar-factory-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-203-pun-2022-14-sonai-gramin-bigarsheti-sah-patsanstha-maryadit-indapur-pune-principal-cit-central-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-855-pun-2019-14-bharat-keshavlal-shah-pune-pr-commissioner-of-income-tax-3-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1796-pun-2018-14-jamnagiri-harigiri-giri-nanded-income-tax-officer-ward-3-nanded</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1112-mum-2017-14-3a-composites-india-p-ltd-mumbai-ito-11-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-del-2017-14-bharat-sanchar-nigam-ltd-new-delhi-addl-cit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6433-del-2018-14-dcit-circle-25-2-new-delhi-tps-infrastructure-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-465-pun-2021-14-m-s-organica-nashik-principal-commissioner-of-income-tax-nashik-1-nashik</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-296-chandi-2020-14-indian-sulphacid-industries-limited-new-delhi-dcit-circle-kurukshetra</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-867-del-2019-14-curadev-pharma-pvt-ltd-new-delhi-dcit-circle-6-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3305-del-2019-14-acit-central-circle-6-new-delhi-kad-housing-pvt-ltd-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-415-hyd-2021-14-jenendra-kumar-jain-rajasthan-income-tax-officers-international-taxation-1-hyderabad</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2150-mum-2018-14-m-s-about-u-fashions-private-limited-mumbai-dcit-15-1-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1462-mum-2022-14-mrunal-nilesh-desai-thane-acit-circle-19-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-8-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3250-bang-2018-14-m-s-astrazeneca-pharma-india-limited-bangalore-the-deputy-commissioner-of-income-tax-large-tax-payers-unit-ltu-circle-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-9-viz-2017-24-m-s-lakshmi-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2043-mum-2021-14-goldstone-trading-company-pvt-ltd-mumbai-dcit-9-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-156-viz-2022-14-devi-sea-foods-limited-visakhapatnam-deputy-commissioner-of-income-tax-circle-3-1-visakhapatnam</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-coch-2021-14-palakunnathu-kannampathu-sushil-kumar-nadakkavu-the-principal-commissioner-of-income-tax-kozhikode</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-152-coch-2021-14-kunhabdulla-kozhikkode-the-ito-kozhikkode</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1222-del-2022-14-gayatri-devi-kondli-ito-ward-60-4-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-bang-2021-14-microsemi-india-private-limited-now-merged-with-microchip-technology-india-private-limited-hyderabad-deputy-commissioner-of-income-tax-circle-5-1-1-hyderabad</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-ind-2022-14-m-s-rajendra-agri-products-p-ltd-indore-dcit-tds-indore</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-567-kol-2022-14-sunny-park-apartment-owners-association-kolkata-cit-a-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1551-del-2022-14-shahsi-maheshwari-delhi-ito-ward-70-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-279-chny-2022-14-m-s-standard-fireworks-p-ltd-sivakasi-acit-central-circle-2-madurai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-455-ahd-2020-14-m-s-neptune-estate-vadodara-the-dcit-circle-1-2-vadodara</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-srt-2019-14-p-k-vakil-wakaf-fund-surat-commissioner-of-income-tax-exemption-ahmedabad</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2931-chny-2019-14-balaji-janakiraman-chennai-acit-cc-2-chennai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-20-chny-2021-14-sekar-jayalakshmi-chennai-income-tax-officer-non-corporate-ward-22-2-west-tambaram</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2170-del-2019-14-narsi-iron-amp-steel-pvt-ltd-new-delhi-acit-central-circle-05-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-292-bang-2022-14-xchanging-solutions-limited-bangalore-the-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-108-pun-2022-14-ravindra-sambhajirao-thorat-ahmadnagar-principal-commissioner-of-income-tax-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-del-2022-14-cpp-assistane-service-private-ltd-delhi-acit-circle-6-2-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7820-del-2019-14-om-pizza-amp-eats-india-pvt-ltd-gurugram-addl-cit-special-range-7-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5147-mum-2019-14-salim-ibrahimbai-jaka-mumbai-deputy-commissioner-of-income-tax-cnetral-circle-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2028-del-2022-14-tirlok-chand-sharma-delhi-ito-ward-72-1-delhi</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-129-srt-2021-14-hotel-miramar-daman-assistnt-commissioner-of-income-tax-vapi</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5533-mum-2017-14-deputy-commissioner-of-income-tax-14-2-1-mumbai-india-debt-management-private-limited-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-55-mum-2018-24-punjab-national-bank-mumbai-deputy-commissioner-of-income-tax-tds-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-282-pun-2022-14-dm-corporation-private-limited-kolhapur-assistant-commissioner-of-income-tax-central-circle-kolhapur</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-622-pun-2022-14-new-era-high-school-committee-satara-assistant-commissioner-of-income-tax-exemption-circle-pune</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-65-srt-2019-14-ito-ward-2-3-8-surat-shri-parag-nareshbhai-mehta-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-143-hyd-2022-24-asst-commissioner-of-income-tax-circle-1-anantapur-saveera-hospital-private-limited-anantapur</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-616-hyd-2022-14-jaya-hospitals-warangal-ito-ward-1-warangal</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-ctk-2022-24-adit-cpc-bengaluru-m-s-s-n-sharma-angul</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-18-ctk-2022-24-geetarani-mohanty-kenojhar-acit-circle-2-1-cuttack</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-617-hyd-2022-14-jaya-hospitals-warangal-acit-circle-1-warangal</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1834-mum-2019-14-m-s-shreya-life-sciences-pvt-ltd-mumbai-dcit-central-circle-8-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-320-pun-2018-14-bharat-eknath-kanpile-pune-deputy-commissioner-of-income-tax-circle-8-pune</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-449-ahd-2020-14-jayshriben-bharatbhai-patel-vadodara-the-ito-ward-1-3-2-vadodara</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1560-mum-2022-14-shailesh-d-shah-mumbai-pcit-17-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-775-mum-2019-14-jt-cit-osd-cc-7-1-mumbai-shri-sujan-azad-parikh-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8941-del-2019-14-unified-solutions-private-limited-rajasthan-ito-ward-27-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6232-del-2019-14-swami-satyanand-alternate-therapy-foundation-new-delhi-ito-ward-exemp-2-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1580-del-2020-14-avonmore-capital-amp-management-services-ltd-new-delhi-acit-circle-3-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2284-mum-2022-14-rashtriya-chemicals-and-fertilisers-employees-co-op-credit-society-ltd-mumbai-ito-27-3-1-navi-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-srt-2021-14-super-novell-fire-protection-appliances-pvt-ltd-mumbai-income-tax-officer-wd-1-vapi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1525-mum-2016-14-merck-ltd-mumbai-acit-7-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2283-mum-2022-14-rashtriya-chemicals-and-fertilisers-employees-co-op-credit-society-ltd-mumbai-ito-27-3-1-navi-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-352-ahd-2020-14-manjulaben-jagdish-patel-gandhinagar-the-ito-ward-3-gandhinagar</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-351-ahd-2020-14-jagdishchandra-chimanlal-patel-gandhinagar-the-ito-ward-2-gandhinagar</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-623-pun-2021-14-jyoti-santosh-parakh-ahmednagar-income-tax-officer-ward-4-ahmednagar</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1155-chandi-2019-14-sh-suresh-chaudhry-ludhiana-ito-w-1-3-ludhiana</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5788-del-2019-14-pawan-kumar-karnal-ito-ward-3-karnal</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6968-del-2017-14-acil-ltd-new-delhi-acit-central-circle-30-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1375-pun-2016-14-bhavanalal-asarma-satikar-jalna-income-tax-officer</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5-ind-2022-14-m-s-shree-vignesh-warehouse-and-distributors-pvt-ltd-bhopal-the-dy-cit-cpc-bengaluru</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-527-del-2018-14-donaldson-company-inc-gurgaon-jcit-osd-international-taxation-gurgaon</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-903-del-2022-14-davender-singh-haryana-ito-ward-1-panipat</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1821-pun-2018-14-rakhi-dineshkumar-runwal-jalna-income-tax-officer-ward-1-jalna</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2091-pun-2019-14-jagannath-krishnaji-deore-pune-dcit-circle-2-pune</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-763-del-2011-14-ito-e-new-delhi-bhai-hospital-trust-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2336-mum-2022-14-ito-17-2-1-mumbai-poddar-ashish-developers-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1960-mum-2022-14-dy-commissioner-of-income-tax-central-circle-6-1-mumbai-rashi-commercial-company-mumsai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-141-ctk-2022-14-hotel-pal-regency-private-limited-bhubaneswar-asstt-cit-circle-tds-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-359-del-2022-14-pushpa-rani-delhi-acit-central-circle-2-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8267-del-2019-14-wolters-kluwer-financial-services-belguim-nv-gurgaon-dcit-circle-3-1-1-international-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8386-del-2019-14-rajiv-gupta-gurgaon-ito-ward-20-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2375-del-2019-14-parwinder-kaur-noida-dcit-circle-02-noida</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7156-del-2018-14-dcit-centra-circle-ii-noida-tirupati-medicare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-277-ind-2019-14-pankesh-jain-pithampur-ito-1-4-indore</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-80-nag-2019-14-sant-yamaji-buwa-math-nagpur-income-tax-officer-ward-4-4-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1778-ahd-2018-14-m-s-maher-cotton-industries-ahmedabad-ito-ward-3-3-3-ahmedabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1947-del-2022-14-krishna-goyal-new-delhi-acit-central-circle-14-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-401-del-2012-23-m-s-spice-jet-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2399-del-2022-14-sagplan-academy-pvt-ltd-gurgaon-ito-ward-4-1-gurgaon</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2092-del-2022-14-anil-kumar-goyal-new-delhi-acit-circle-58-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-160-pan-2019-14-shivkumar-sangappa-saboji-belgaum-income-tax-officer-ward-1-international-taxation-panaji</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2477-del-2022-14-airads-limited-new-delhi-acit-circle-2-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3264-del-2011-14-dcit-new-delhi-m-s-spicejet-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7154-del-2018-14-dcit-centra-circle-ii-noida-tirupati-medicare-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-pan-2019-14-the-sesa-goa-employees-co-op-credit-society-ltd-sankhlim-goa-the-assistant-commissioner-of-income-tax-circle-2-1-panaji-panaji</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-68-nag-2022-14-m-s-icon-drugs-pvt-ltd-nagpur-cpc-income-tax-officer-ward3-4-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-549-del-2022-14-hitachi-astemo-ltd-erstwhile-known-as-m-s-showa-corporation-gurgaon-acit-int-tax-gurgaon</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-786-pun-2019-14-deputy-commissioner-of-income-tax-exemptions-circle-pune-maharashtra-academy-of-engineering-and-educational-research-pune</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-534-del-2010-14-ito-new-delhi-sahasra-electronics-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-344-hyd-2022-14-ramesh-hydro-power-private-limited-hyderabad-ito-ward-3-2-hyderabad</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1817-mum-2020-14-novatech-projects-india-ltd-mumbai-cit-appeals-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-srt-2022-14-chetakkumar-kanubhai-patel-surat-dcit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-815-pun-2019-14-naresh-j-karda-nashik-assistant-commissioner-of-income-tax-central-circle-2-nashik</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-70-srt-2022-16-shri-sanjaybhai-nagjibhai-dabhi-surat-income-tax-officer-ward-2-3-4-surat</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-12-ctk-2017-23-md-intekhab-alam-bhubaneswar-acit-circle-2-1-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-860-mum-2022-14-dy-commissioner-of-income-tax-central-circle-6-2-mumbai-samira-construction-india-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1591-mum-2022-14-mrs-shabanu-siddick-trust-mumbai-income-tax-office-ward-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1015-mum-2021-14-unilever-industries-private-ltd-mumbai-acit-range-1-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-403-nag-2017-14-shri-mahesh-seva-samiti-amravati-income-tax-officer-ward-3-amravati-amravati</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-398-chandi-2022-14-sh-surender-kumar-kaithal-pr-c-i-t-rohtak</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1358-chandi-2019-14-rajesh-kumar-gupta-ludhiana-acit-c-7-ludhiana</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-del-2022-14-ab-sciex-pte-ltd-singapore-acit-circle-int-taxation-1-1-1-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-coch-2021-14-edathuruthykaran-pavoo-george-ernakulam-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-50-ctk-2013-16-m-s-fahmida-international-p-ltd-bhubaneswar-acit-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1959-mum-2022-14-dy-commissioner-of-income-tax-central-circle-6-1-mumbai-rashi-fincorp-limited-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-ctk-2022-14-dy-commissioner-of-income-tax-exemptions-bhubaneswar-nabajuga-educational-and-charitable-trust-dhenkanal</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-139-ctk-2022-14-hotel-pal-regency-private-limited-bhubaneswar-asstt-cit-circle-tds-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-140-ctk-2022-14-hotel-pal-regency-private-limited-bhubaneswar-asstt-cit-circle-tds-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8556-del-2019-14-gajendra-yadav-ghaziabad-ito-ward-1-2-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-15-viz-2017-24-m-s-srinivasa-auto-financiers-ponnuru-the-dcit-central-circle-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-224-bang-2021-14-alcon-laboratories-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-1-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1114-kol-2019-14-ito-ward-2-1-kolkata-m-s-mahavir-vinimay-pvt-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3812-mum-2017-14-satra-properties-india-ltd-mumbai-dcit-cen-cir-5-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-272-coch-2020-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-s-rangadas-asst-commissioner-of-income-tax-circle-4-1-aayakar-bhavan-hyderabad-5396-5402-5404</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-s-rangadas-asst-commissioner-of-income-tax-circle-4-1-aayakar-bhavan-hyderabad-5396-5402-5404</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-r-s-rangadas-asst-commissioner-of-income-tax-circle-4-1-aayakar-bhavan-hyderabad-5396-5402-5404</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/egg-guard-income-tax-officer-ward-9-3-203-2006</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-prasad-film-laboratory-pvt-ltd-the-commissioner-of-income-tax-i-ayakar-bhavan-basheerbagh-hyderabad-500001-and-the-dy-commissioner-of-income-tax-assessments-spl-range-4-hyderabad-24292</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kaniar-gdc-pvt-ltd-and-kantar-gdc-india-private-limited-income-tax-officer-national-faceless-assessment-centre-and-deputy-commissioner-of-income-tax-circle-2-1-and-pr-commissioner-of-income-tax-2-and-dispute-resolution-panel-and-union-of-india-through-secretary-ministry-of-finance-1899</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-surat-1-natvarlal-purshottamdas-patel-879-2018</loc>
               <lastmod>2025-09-18T07:06:14.179Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/virtusa-consulting-services-private-limited-union-of-india-and-assistant-commissioner-of-income-tax-circle-8-1-22476</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-golla-jagadishwar-narender-union-of-india-ministry-of-finance-department-of-revenue-office-of-competent-authority-sapem-fop-a-ndpca-and-assistant-commissioner-of-income-tax-bpu-initiating-officer-and-inspecting-officer-sapem-fop-a-ndpc-acts-aapbpt-40618</loc>
               <lastmod>2025-09-18T06:54:38.716Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-rethinam-agency-represented-by-its-partner-c-t-saravanan-the-principal-commissioner-of-income-tax-office-of-the-principal-commissioner-of-income-tax-madurai-u2013-625-001-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-the-income-tax-officer-national-faceless-assessment-centre-delhi-and-the-income-tax-officer-non-corporate-ward-1-7-cr-building-bibikulam-madurai-u2013-2-and-the-income-tax-officer-h-qrs-1-office-of-the-principal-commissioner-of-income-tax-madurai-u2013-625-001-27012</loc>
               <lastmod>2025-09-18T06:54:02.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dr-satyajit-bose-deputy-commissioner-of-income-tax-circle-22-ors-406</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/great-barter-private-limited-assistant-commissioner-of-income-tax-circle-1-1-kolkata-ors-m-a-t-244-of-2020</loc>
               <lastmod>2025-09-18T07:01:52.577Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-bharanya-krishna-venkataramana-prasad-income-tax-officer-ward-1-tps-shimoga-3390</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodavoor-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22913</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/guthu-rithesh-rai-dy-commissioner-of-income-tax-central-circle-2-4-bengaluru-22249-2022</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-gulam-mustafa-s-o-late-gulam-rasool-the-assistant-commissioner-of-income-tax-central-circle-1-2-and-the-deputy-commissioner-of-income-tax-central-circle-1-2-and-the-principal-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-branch-manager-bank-of-baroda-bmt-layout-branch-25368</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shikha-developers-partnership-firm-the-deputy-commissioner-of-income-tax-central-circle-u2013-2-4-and-the-assistant-commissioner-of-income-tax-central-circle-u2013-2-4-12536</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/brahmavara-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22969</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/modala-venkataramaiah-the-income-tax-officer-ward-2-and-central-board-of-direct-taxes-and-the-principal-commissioner-of-income-tax-bengaluru-1-23402</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bangalore-international-airport-ltd-the-deputy-commissioner-of-income-tax-circle-1-1-2-and-the-commissioner-of-income-tax-i-543</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gdr-finance-and-leasing-private-limited-income-tax-officer-ward-10-1-new-delhi-11952-2022</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/gdr-finance-and-leasing-private-limited-income-tax-officer-ward-10-1-new-delhi-12040-2022</loc>
               <lastmod>2025-09-18T06:56:30.431Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kottayam-co-operative-agricultural-rural-development-bank-ltd-the-income-tax-officer-ward-4-kottayam-34-2018-35-2018-25-2019-27-2019</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.824Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/evangelical-missionary-society-mission-house-baripada-the-principal-chief-commissioner-of-income-tax-odisha-region-bhubaneswar-and-others-20-and-19-of-2019</loc>
               <lastmod>2025-09-18T06:54:02.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bharat-agro-overseas-india-acit-circle-34-1-and-anr-17455-2022</loc>
               <lastmod>2025-09-18T06:53:07.052Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinodbhai-shamjibhai-sagpariya-lr-of-shamjibhai-jinabhai-sagpariya-kanubhai-jinabhai-sagpariya-income-tax-officer-ward-2-1-1-rkt-23109-of-2022</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinodbhai-shamjibhai-sagpariya-lr-of-shamjibhai-jinabhai-sagpariya-kanubhai-jinabhai-sagpariya-income-tax-officer-ward-2-1-1-rkt-23107-of-2022</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/vinodbhai-shamjibhai-sagpariya-income-tax-officer-ward-2-1-1-rkt-23110</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maravanthe-badakere-vyavasaya-seva-sahakari-sangha-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-23121</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/m-s-yojaka-india-pvt-ltd-the-assistant-commissioner-income-tax-and-joint-commissioner-of-income-tax-16187</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/xiaomi-technology-india-private-limited-deputy-commissioner-of-income-tax-central-circle-2-1-and-additional-commissioner-of-income-tax-central-range-2-and-principal-commissioner-of-income-tax-central-16692</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-45-gty-2019-14-m-s-north-eastern-electric-power-corporation-ltd-shillong-assistant-commissioner-of-income-tax-circle-shillong-shillong</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-440-gty-2013-14-assistant-commissioner-of-income-tax-circle-2-dibrugarh-m-s-assam-company-limited-kokata</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-jab-2015-14-m-s-kemtani-amp-associates-commissioner-of-income-tax-1</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-109-gty-2019-14-assistant-commissioner-of-income-tax-circle-2-dibrugarh-m-s-assam-company-india-limited-kolkata</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-418-gty-2019-14-m-s-north-eastern-electric-power-corporation-ltd-shillong-assistant-commissioner-of-income-tax-circle-shillong-shillong</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-jab-2022-24-m-s-maa-badi-khermai-marketing-pvt-ltd-jabalpur-d-c-i-t-central-circle-jabalpur</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-831-bang-2022-17-m-s-dans-energy-private-limited-new-delhi-deputy-commissioner-of-income-tax-central-circle-2-bengaluru</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-186-gty-2019-14-m-s-sri-tirupati-agencies-jorhat-income-tax-officer-ward-4-jorhat</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-213-gty-2019-14-shri-prabal-roy-choudhury-silchar-income-tax-officer-ward-2-silchar</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1718-ahd-2017-14-shri-natwar-r-bhardwaj-surat-ito-ward-1-2-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-127-srt-2022-14-shashwat-manufacturing-surat-dy-commissioner-of-income-tax-cpc-bangalore</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-106-srt-2022-14-labdhi-jewellerd-pvt-ltd-navsari-the-pcit-valsad-valsad</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-11-srt-2021-16-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-central-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1356-ahd-2019-14-opaque-ceramics-pvt-ltd-himmatnagar-the-addl-cit-range-3-1-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-395-ahd-2020-14-shri-parag-prakash-doshi-mumbai-the-pr-cit-2-ahmedabad</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-161-ahd-2019-16-the-acit-mehsana-circle-mehsana-m-s-raj-enterprise-mehsana</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-140-mum-2022-23-shri-mishal-nickunj-shah-shri-l-h-of-late-nickunj-gunvantrai-shah-mumbai-dcit-central-circle-2-4-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2311-mum-2022-14-dcit-cc-2-4-mumbai-mishal-nickunj-shah-shri-l-h-of-late-nickunj-gunvantrai-shah-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2312-mum-2022-14-dcit-cc-2-4-mumbai-mishal-nickunj-shah-shri-l-h-of-late-nickunj-gunvantrai-shah-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2619-mum-2022-14-mr-mayur-p-jain-mumbai-ito-20-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2615-mum-2022-14-meridian-flour-mills-limited-mumbai-acit-circle-15-2-2-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/banasri-banerjee-alias-banasree-banerjee-and-another-the-new-india-assurance-company-limited-another-3200</loc>
               <lastmod>2025-12-25T09:45:22.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/engineers-india-limited-assistant-commissioner-of-commercial-taxes-enf-and-deputy-commissioner-of-commercial-taxes-internal-audit-and-inspection-and-state-of-karnataka-ministry-of-finance-and-commissioner-of-commercial-taxes-state-of-karnataka-3127-2018</loc>
               <lastmod>2025-12-25T09:50:21.138Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ameer-mohammed-union-of-india-department-of-revenue-ministry-of-finance-government-of-india-and-central-board-of-direct-taxes-and-national-faceless-assessment-centre-and-assistant-additional-joint-deputy-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-1-1-2-and-principal-chief-commissioner-of-income-tax-kerala-37680</loc>
               <lastmod>2025-12-25T11:25:22.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-619-kol-2021-14-ginza-industries-ltd-kolkata-dcit-cir-5-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-4-kol-2022-16-carevel-medical-systems-pvt-ltd-kolkata-dcit-cir-4-3-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-38-kol-2021-14-ito-wd-9-1-kolkata-m-s-mainak-suppliers-pvt-ltd-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.267Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-240-gty-2018-14-assistant-commissioner-of-income-tax-circle-3-guwahati-m-s-assam-air-products-p-ltd-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-319-gty-2018-14-assistant-commissioner-of-income-tax-circle-3-guwahati-m-s-assam-air-products-p-ltd-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-115-pat-2018-14-m-s-jharkhand-alloys-pvt-ltd-kodarma-c-i-t-central-patna</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-2-pat-2020-16-acit-centralcircle-2-patna-m-s-kanika-buildcon-pvt-ltd-patna</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-101-pat-2020-14-ito-ward-4-1-patna-ashok-kumar-patna</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-52-ran-2019-14-prem-industries-ranchi-acit-circle-3-ranchi</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-120-asr-2018-14-mayur-foundation-jalandhar-assistant-commissioner-of-income-tax-exemptions-chandigarh</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-3-bil-2017-24-the-dy-commissioner-of-income-tax-2-1-raipur-raipur-shri-shri-b-l-agrawal-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-10-rpr-2019-24-shri-veerendra-pandey-raipur-raipur-cg-income-tax-officer-2-4-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-82-rpr-2020-14-mesers-ravishree-narayan-transport-bhilai-deputy-commissioner-of-income-tax-circle-1-1-bhilai</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-rpr-2020-14-alaska-infrastructure-private-limited-raipur-assistant-commissioner-of-income-tax-circle-4-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-114-rpr-2022-14-gramin-sewa-sahakari-samiti-maryadit-pacheda-abhanpur-raipur-income-tax-officer-ward-1-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-n-manidatta-huf-represented-by-kartha-sri-a-n-manidatta-and-a-r-narendranath-huf-represented-by-kartha-sri-a-r-narendranath-the-asst-commissioner-of-wealth-tax-circle-2-2-1-15-2017-1-2018</loc>
               <lastmod>2025-12-25T09:50:21.523Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ravi-kumar-krishnamurthy-the-additional-joint-deputy-asst-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-center-delhi-and-the-income-tax-officer-ward-1-kolar-22789</loc>
               <lastmod>2025-12-25T09:50:21.381Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/r-sridhar-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-delhi-25169</loc>
               <lastmod>2025-12-25T09:50:21.241Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-satyanarayan-sarawagi-and-binod-kumar-agarwal-union-of-india-through-cbi-3291-2022-3312-2022-3388-2022</loc>
               <lastmod>2025-12-25T11:00:23.633Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2029-mum-2018-14-i-b-commercial-private-limited-mumbai-dcita-central-circle-3-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6612-mum-2019-14-vipinlumar-sanklecha-mumbai-ito-ward-16-3-5-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3158-mum-2022-14-bayer-cropscience-limited-mumbai-asstt-cit-circle-1-thane-thane</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3159-mum-2022-14-bayer-cropscience-limited-mumbai-asstt-cit-circle-1-thane-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3155-mum-2022-14-bayer-cropscience-limited-mumbai-assistant-commissioner-of-income-tax-circle-1-thane</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3149-mum-2022-14-bayer-cropscience-limited-mumbai-assistant-commissioner-of-income-tax-10-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4899-mum-2015-14-late-davendra-chetandas-ahuja-mumbai-dcit-cen-cir-12-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8-alld-2021-14-anil-kumar-singh-ambedkar-nagar-u-p-pr-cit-gorakhpur</loc>
               <lastmod>2025-12-23T08:22:15.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawaharlal-nehru-technological-university-kakinada-jntuk-assistant-commissioner-of-income-tax-12448-2022-12477-2022-12478-2022-12479-2022-12480-2022</loc>
               <lastmod>2025-12-25T08:05:44.200Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/intelligence-security-of-india-the-union-of-india-and-national-institute-of-foundry-and-forge-technology-and-professor-i-c-administration-national-institute-of-foundry-and-forge-technology-and-the-director-national-institute-of-foundry-and-forge-technology-and-dr-sanjay-kumar-6229</loc>
               <lastmod>2025-12-25T11:00:23.813Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1264-mum-2022-14-m-s-t-bhimjyani-realty-pvt-ltd-mumbai-dy-commissioner-of-income-tax-circle-14-3-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2444-ahd-2018-14-shri-kirit-kalidas-gajjar-ahmedabad-ito-ward-1-2-2-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-210-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-414-ahd-2017-16-dr-dilip-s-doctor-vadodara-the-dy-cit-central-circle-2-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-14-ahd-2022-24-the-acit-circle-4-1-1-ahmedabad-shri-dipen-m-desai-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-120-ahd-2018-16-dcit-central-circle-1-4-ahmedabad-m-s-soham-infracon-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1583-ahd-2019-14-ved-india-haat-foundation-vadodara-the-ito-ward-2-1-4-vadodara</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-485-ahd-2019-16-the-dcit-central-circle-1-1-ahmedabad-dipakkumar-nanchand-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5218-del-2019-14-dion-global-solutions-ltd-new-delhi-dcit-circle-7-2-new-delhi</loc>
               <lastmod>2026-01-09T09:47:59.625Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1174-chny-2019-14-tvs-finance-amp-services-limited-chennai-acit-corporate-circle-3-1-chennai</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-204-del-2018-23-corbett-nature-reserve-ahana-ramnagar-nainital-ito-ward-2-5-ramnagar-nainital</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7499-del-2017-14-yes-bank-ltd-mumbai-addl-cit-tds-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8517-del-2019-14-acit-cc-25-new-delhi-pawansut-holdings-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1054-del-2017-14-m-s-allied-motors-ltd-new-delhi-ito-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9587-del-2019-14-aiims-promoters-private-limited-new-delhi-acit-central-circle-15-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9588-del-2019-14-aiims-promoters-private-limited-new-delhi-acit-central-circle-15-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9589-del-2019-14-aiims-promoters-private-limited-new-delhi-acit-central-circle-15-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.759Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9635-del-2019-14-acit-sonepat-circle-sonepat-atlas-cycles-haryana-ltd-sonepat</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6785-del-2019-14-manisha-gupta-new-delhi-ito-ward-38-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-580-srt-2019-14-balubhai-mustufabhai-mahida-surat-dcit-circle-2-2-surat</loc>
               <lastmod>2026-04-28T07:21:17.830Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-30-pun-2019-16-sukhdeo-nivrutti-navale-solapur-deputy-commissioner-of-income-tax-central-circle-2-2-pune</loc>
               <lastmod>2023-02-23T07:30:09.461Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-24-kol-2019-16-m-s-hindusthan-engineering-amp-industries-ltd-kolkata-a-c-i-t-central-range-1-kolkata</loc>
               <lastmod>2023-02-24T11:38:34.808Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1737-mum-2020-14-m-s-partners-medical-international-inc-mumbai-the-dcit-intl-tax-3-3-2-mumbai</loc>
               <lastmod>2025-05-12T18:25:04.755Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/evangelical-missionary-society-mission-house-baripada-the-principal-chief-commissioner-of-income-tax-odisha-region-bhubaneswar-and-others-20-and-19-of-2019</loc>
               <lastmod>2025-09-18T06:54:02.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-rethinam-agency-the-principal-commissioner-of-income-tax-madurai-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi-and-the-income-tax-officer-national-faceless-assessment-centre-delhi-and-the-income-tax-officer-non-corporate-ward-1-7-madurai-and-the-income-tax-officer-h-qrs-1-madurai-27238</loc>
               <lastmod>2025-09-18T06:54:02.788Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/thasirkhan-abdul-hameed-the-deputy-commissioner-of-income-tax-non-corporate-circle-1-income-tax-office-madurai-and-the-branch-manager-indian-bank-158-ashok-nagar-koodal-nagar-madurai-27059</loc>
               <lastmod>2025-09-18T06:54:02.789Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/koothery-narayanan-vijayan-additional-joint-deputy-assessment-commissioner-of-income-tax-income-tax-officer-national-faceless-assessment-centre-new-delhi-and-the-commissioner-of-income-tax-appeal-o-o-the-commissioner-of-income-tax-i-s-press-road-ernakulam-and-income-tax-officer-non-corporation-ward-2-4-tps-central-revenue-building-i-s-press-road-ernakulam-kochi-41882</loc>
               <lastmod>2025-09-18T06:56:57.503Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2195-mum-2014-14-essar-investments-ltd-mumbai-dcit-5-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-264-hyd-2022-14-ramesh-hydro-power-private-limited-hyderabad-ito-ward-3-2-hyderabad</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-388-ctk-2017-14-acit-circle-2-1-bhubaneswar-md-intekhab-alam-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-294-ctk-2016-14-dcit-circle-2-1-bhubaneswar-m-s-yazdani-international-p-ltd-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-pun-2019-14-deputy-commissioner-of-income-tax-exemptions-circle-pune-maharashtra-academy-of-engineering-and-educational-research-pune</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-srt-2022-14-chirag-gems-surat-ito-ward-3-3-5</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6101-mum-2017-14-surlux-health-centre-ltd-mumbai-acit-cen-cir-31-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-144-ctk-2013-14-dcit-circle-1-2-bhubaneswar-bhubaneswar-md-mafazzalur-rahaman-keonjhar</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7602-mum-2019-14-dy-cit-cc-2-2-mumbai-m-s-speciality-papers-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7601-mum-2019-14-dy-cit-cc-2-2-mumbai-m-s-speciality-papers-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7683-mum-2019-14-speciality-paper-ltd-mumbai-dy-cit-cc-12-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2117-mum-2022-14-transworld-terminals-dadri-private-limited-mumbai-deputy-commissioner-of-income-tax-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2375-mum-2022-14-grameen-impact-investment-india-pvt-ltd-mumbai-national-e-assessment-centre-delhi</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1954-mum-2022-14-the-byke-hospitality-ltd-mumbai-dy-comm-of-income-tax-circle-2-2-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1071-mum-2022-14-kusegaon-realty-pvt-ltd-mumbai-pcit-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-975-bang-2022-14-ramakrishna-murali-bangalore-income-tax-officer-ward-6-3-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-55-ahd-2018-16-dcit-central-circle-2-2-ahmedabad-m-s-b-b-tardelink-agro-pvt-ltd-palanpur</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8359-del-2019-14-mohit-aggarwal-new-delhi-ito-ward-71-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-996-del-2022-14-bio-rad-laboratories-inc-gurgaon-acit-int-taxation-circle-1-1-2</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1403-mum-2020-14-ito-33-1-2-mumbai-brizeal-realtors-and-developers-llp-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-995-del-2022-14-bio-rad-laboratories-singapore-pte-limited-gurgaon-acit-int-taxation-circle-1-1-2-delhi</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1421-chandi-2010-14-dcit-chandigarh-sh-s-l-arora-mohali</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-485-kol-2022-14-d-c-i-t-cc-4-4-kolkata-kolkata-electrosteel-casting-ltd-kolkata</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-399-chandi-2022-14-sh-sunil-kumar-sirsa-pr-c-i-t-rohtak</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7057-mum-2019-14-asst-cit-6-3-1-mumbai-india-steel-works-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4447-mum-2019-14-ito-13-3-1-mumbai-m-s-trusted-trading-pvt-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2694-mum-2022-14-vaibhavnagar-co-op-credit-soc-limited-mumbai-income-tax-officer-27-3-5-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.228Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-170-srt-2021-14-mayur-asheshbhai-joshi-prop-shrushti-enterprise-surat-income-tax-officer-ward-2-3-8-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-12-srt-2022-14-syama-dynamic-engineering-pvt-ltd-surat-asstt-commissioner-of-income-tax-cpc-bangalore-surat</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4258-mum-2017-14-assistant-commissioner-of-income-tax-25-3-mumbai-span-associates-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.229Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2782-mum-2022-14-the-dy-commissioner-of-income-tax-cenral-circle-5-1-mumbai-nitin-rajmal-shah-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.225Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-59-mum-2022-24-mangala-kamath-mumbai-ito-20-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-pun-2021-14-poonam-agarwal-pune-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-54-mum-2018-24-punjab-national-bank-mumbai-deputy-commissioner-of-income-tax-tds-2-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.232Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/hemmadi-fishermens-primary-co-operative-society-ltd-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-assessing-officer-national-faceless-assessment-centre-and-income-tax-officer-ward-1-and-tps-22856</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-nagendra-credit-co-operative-society-limited-the-income-tax-officer-ward-5-2-5-658</loc>
               <lastmod>2025-09-18T07:04:22.598Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-h-k-ramgegowda-and-sri-h-k-suresh-initiating-officer-under-the-pbpt-act-and-deputy-commissioner-of-income-tax-bp-and-the-adjudicating-authority-under-the-prohibition-of-benami-property-transactions-act-1988-and-union-of-india-ministry-of-finance-through-its-secretary-revenue-50061</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/srinivasa-reddy-reddeppagari-joint-commissioner-of-income-tax-central-circle-central-range-2-and-assistant-commissioner-of-income-tax-central-circle-central-circle-2-4-44285</loc>
               <lastmod>2025-09-18T07:02:49.997Z</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-ward2-1-and-the-principal-commissioner-of-income-tax-range-2-and-the-commissioner-of-income-tax-appeals-and-union-of-india-department-of-revenue-and-axis-bank-limited-rep-by-the-branch-manager-45144</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/tlc-universal-private-ltd-the-principal-commissioner-of-income-tax-department-and-the-deputy-commissioner-of-income-tax-circle-u2013-3-1-and-the-income-tax-officer-tds-ward-3-3-and-the-tax-recovery-officer-tds-24270</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/subex-ltd-the-deputy-commissioner-of-income-tax-circle-12-3-787-2017</loc>
               <lastmod>2025-09-18T07:03:30.212Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/shri-mukesh-gupta-the-deputy-commissioner-of-income-tax-circle-6-1-2-343-2019</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/principal-commissioner-of-income-tax-2-kolkata-kesoram-industries-limited-itat-232-2022</loc>
               <lastmod>2025-09-18T07:06:35.107Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/a-p-state-seeds-development-corporation-ltd-the-commissioner-of-income-tax-i-aayakar-bhavan-basheerbagh-hyderabad-232-2006</loc>
               <lastmod>2025-09-18T07:02:49.997Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/emerald-jewel-industry-india-limited-senior-joint-commissioner-commercial-taxes-west-bengal-large-tax-payers-unit-others-01</loc>
               <lastmod>2025-09-18T07:03:30.210Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-725-bang-2022-15-mrs-margaret-demello-kamath-bengaluru-dcit-it-circle-1-2-bengaluru</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-12-jpr-2022-15-m-s-national-oil-well-maintenance-company-jodhpur-dcit-circle-international-taxation-jaipur</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-881-bang-2022-15-shri-paras-dave-suri-bengaluru-deputy-commissioner-of-income-tax-circle-2-1-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-247-pat-2019-14-alkem-laboratories-limited-patna-acit-circle-1-patna</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-121-gty-2019-14-m-s-assam-company-india-limited-kolkata-assistant-commissioner-of-income-tax-circle-2-dibrugarh</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itita-847-bang-2022-15-sandeep-abrol-bangalore-deputy-commissioner-of-income-tax-international-taxation-circle-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.613Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-921-bang-2022-17-m-s-te-connectivity-services-india-private-limited-bangalore-deputy-commissioner-of-income-tax-circle-7-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-199-gty-2018-14-income-tax-officer-ward-2-tezpur-m-s-t-amp-d-coke-product-tezpur</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-k-v-madhusudhan-karthik-the-income-tax-officer-ward-2-2-3-and-assessment-unit-income-tax-department-government-of-india-ministry-of-finance-22218</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-kempegowda-s-o-late-appegowda-and-sri-h-k-suresh-s-o-sri-kempegowda-initiating-officer-under-the-pbpt-act-and-deputy-commissioner-of-income-tax-bp-and-the-adjudicating-authority-under-the-prohibition-of-benami-property-transaction-act-1988-and-union-of-india-ministry-of-finance-through-its-secretary-revenue-50104</loc>
               <lastmod>2025-09-18T07:04:22.599Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/sri-gulam-mukthiyar-s-o-late-gulam-rasool-the-assistant-commissioner-of-income-tax-central-circle-1-2-and-the-deputy-commissioner-of-income-tax-central-circle-1-2-and-the-principal-commissioner-of-income-tax-and-the-commissioner-of-income-tax-appeals-and-the-branch-manager-bank-of-baroda-bmt-layout-branch-25364</loc>
               <lastmod>2025-09-18T07:04:22.597Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/maheswari-textiles-income-tax-officer-assessment-unit-national-faceless-assessment-centre-new-delhi-and-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-new-delhi-and-income-tax-officer-ward-1-tps-alappuzha-kerala-39859</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/nowhera-shaik-director-heera-retail-hyderabad-private-limited-the-union-of-india-ministry-of-finance-income-tax-department-and-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-circle-2-1-and-tax-recovery-officer-tro-pcit-2-42847</loc>
               <lastmod>2025-09-18T06:54:38.714Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/applewoods-estate-private-limited-additional-joint-deputy-assistant-commissioner-of-income-tax-income-tax-officer-20755</loc>
               <lastmod>2025-09-18T06:53:07.056Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kodakara-farmers-service-co-operative-bank-ltd-additional-joint-deputy-asst-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-and-national-faceless-appeal-centre-and-income-tax-officer-ward-1-tps-39106</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-koonammoochi-peoples-service-co-operative-bank-ltd-no-603-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-and-the-principal-commissioner-of-income-tax-and-the-income-tax-officer-ward-1-tps-guruvayoor-39031</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/asha-krishnan-assistant-commissioner-of-income-tax-circle-3-division-ii-and-commissioner-of-income-tax-appeals-v-and-the-tax-recovery-officer-38843</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joseph-k-george-the-commissioner-of-income-tax-and-income-tax-officer-ward-i-ernakulam-and-tax-recovery-officer-range-i-ernakulam-7378</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-varadiam-service-co-operative-bank-ltd-no-575-avanoor-varadiam-thrissur-the-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-room-no-356-c-r-building-ip-estate-delhi-110-002-and-the-principal-commissioner-of-income-tax-o-o-the-principal-commissioner-of-income-tax-ayakar-bhavan-mananchira-kozhikode-kerala-and-the-income-tax-officer-ward-2-3-thrissur-aayakar-bhavan-shakthanthampuram-nagar-thrissur-38972</loc>
               <lastmod>2025-09-18T06:57:30.119Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/the-mullurkkara-service-co-operative-bank-ltd-the-additional-joint-deputy-asst-commissioner-of-income-tax-income-tax-officer-national-e-assessment-centre-delhi-and-national-faceless-appeal-centre-and-income-tax-officer-aayakar-bhavan-thrissur-39360</loc>
               <lastmod>2025-09-18T06:57:30.118Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/p-c-sunny-income-tax-officer-ward-international-tax-40350-2022</loc>
               <lastmod>2025-09-18T06:56:57.505Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/university-of-kerala-the-commissioner-of-income-tax-appeals-and-the-deputy-commissioner-of-income-tax-tds-39646-2022-39741-2022</loc>
               <lastmod>2025-09-18T06:56:57.506Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/barbrik-projects-ltd-union-of-india-through-secretary-central-board-of-direct-taxes-north-block-new-delhi-and-principal-commissioner-of-income-tax-central-aaykar-bhawan-hoshangabad-road-bhopal-mp-and-additional-commissioner-of-income-tax-range-central-aaykar-bhawan-civil-lines-raipur-cg-and-assistant-commissioner-of-income-tax-central-circle-shree-ram-plaza-vyapar-vihar-bilaspur-cg-473-2022</loc>
               <lastmod>2025-09-18T06:59:50.507Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/meera-devi-and-abhay-kumar-and-rajesh-kumar-commissioner-of-income-tax-1-and-asst-commissioner-of-income-tax-national-faceless-assessment-centre-delhi-and-income-tax-officer-ward-5-1-patna-and-income-tax-officer-ward-4-2-patna-13392</loc>
               <lastmod>2025-09-18T06:59:50.516Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-365-rjt-2017-14-the-assitant-commissioner-of-income-tax-gandhidham-circle-gandhidham-kutch-m-s-friends-salt-works-amp-alied-industries-gandhidham-kutch</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-751-ahd-2018-14-gujarat-fluorochemicals-limited-vadodara-the-dcit-circle-1-1-1-vadodara</loc>
               <lastmod>2025-09-25T08:24:23.678Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:52.571Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:03:57.099Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8229-del-2019-14-jalvayu-tower-apartment-owners-association-gurgaon-ito-ward-2-2-gurgaon</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-256-pun-2020-14-the-mule-pravana-electric-co-op-society-ltd-ahmednagar-assistant-commissioner-of-income-tax-ahemdnagar</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2659-mum-2019-14-purandar-taluka-nagari-sahakai-patpedi-maryadit-mumbai-ito-21-2-5-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1997-del-2020-14-biba-apparels-private-limited-gurgaon-acit-tds-circle-73-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-273-coch-2020-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-24-bang-2021-14-m-s-silicon-estates-bangalore-the-deputy-commissioner-of-income-tax-central-circle-1-4-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5778-del-2019-14-enkay-india-rubber-co-p-ltd-new-delhi-circle-8-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-28-mum-2020-23-m-s-force-appliances-pvt-ltd-mumbai-acit-circle-3-1-2-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1598-del-2022-14-prem-chand-dalal-palwal-acit-central-circle-31-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-207-srt-2022-14-jayshreeben-mukeshbhai-zaveri-surat-income-tax-officer-ward-2-2-2-surat</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1529-del-2019-14-sanskriti-foundation-for-learning-new-delhi-cit-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-535-chny-2021-14-a-r-a-p-enterprises-p-ltd-chennai-acit-osd-ncr-1-chennai</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-425-pun-2022-14-dronagiri-sikshan-sansha-satara-commissioner-of-income-tax-exemption-pune-pune</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1188-mum-2020-14-m-s-deva-realtors-navi-mumbai-ito-28-1-3-navi-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6200-del-2018-14-curadev-pharma-pvt-ltd-new-delhi-ito-ward-6-4-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-984-pun-2018-14-joint-commissioner-of-income-tax-osd-circle-1-solapur-m-s-lokmangal-agro-industrial-ltd-solapur</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1614-del-2021-14-dcit-cc-31-new-delhi-trishul-homes-and-infrastructure-pvt-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-529-del-2022-14-panasonic-corporation-haryana-acit-circle-1-int-taxation-haryana</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1651-pun-2019-14-vasu-foundation-bahuudeshiya-sanstha-chandrapur-commissioner-of-income-tax-exemption-pune</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-300-kol-2021-14-rooprekha-vyapaar-pvt-ltd-kolkata-ito-ward-1-2-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2018-mum-2003-14-kargil-holding-pvt-ltd-ahemdabad-dcit-circle-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-7-viz-2017-24-movva-rama-seshagiri-rao-ponnuru-the-dicit-vijayawada</loc>
               <lastmod>2025-09-18T08:31:29.695Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-583-kol-2018-14-ecospace-suppliers-private-limited-kolkata-ito-ward-9-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-120-mum-2022-23-m-s-jinesh-ashwinkumar-matalia-mumbai-deputy-commissioner-of-income-tax-3-3-1-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-47-kol-2021-14-hrishikesh-mega-townwhip-p-ltd-howrah-ito-ward-9-1-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-130-kol-2019-14-m-s-arham-packaging-goods-pvt-ltd-kolkata-i-t-o-ward-10-2-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1687-kol-2018-14-m-s-magnet-foundry-suppliers-pvt-ltd-kolkata-ito-ward-4-2-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-86-kol-2021-14-puran-pradhan-darjeeling-ito-ward-3-3-darjeeling</loc>
               <lastmod>2025-09-18T08:31:29.696Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-coch-2017-14-m-s-abad-builders-cochin-the-acit-cochin</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6332-del-2015-14-m-s-celebration-city-projects-pvt-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1296-kol-2018-14-m-s-coolhut-commotrade-pvt-ltd-kolkata-ito-ward-14-1-kolkata-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.697Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-461-mum-2018-14-dcit-cc-5-1-mumbai-karburi-properties-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-57-ind-2022-14-gurusharan-sakh-sahakari-maryadit-under-winding-up-indore-ito-4-2-indore</loc>
               <lastmod>2025-09-18T08:31:29.699Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-575-chny-2022-14-sri-paraswanath-digambar-jain-bhavan-management-trust-villupuram-acit-cpc-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-703-bang-2022-14-srinivas-rudrappa-bangalore-income-tax-officer-tds-ward-3-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-151-del-2017-23-m-s-reservation-data-maintenance-india-p-ltd-new-delhi-acit-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8151-del-2018-14-ambika-pillai-new-delhi-acit-circle-61-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1019-del-2022-14-chahat-ram-gautam-budh-nagar-ito-ward-1-2-u-p</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2516-del-2017-14-acit-new-delhi-m-s-reservation-data-maintenance-india-p-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.688Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-436-pun-2019-14-ramdas-pandharinath-kale-huf-pune-income-tax-officer-ward-12-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2048-chny-2017-14-dcit-corporate-circle-3-2-chennai-zylog-systems-limited-chennai</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-918-mum-2022-14-global-business-conexxtions-pvt-ltd-mumbai-comm-of-income-tax-central-circle-5-3-n-mumbai</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-663-pun-2019-14-the-karad-janata-sahakari-bank-lttd-satara-income-tax-officer-ward-1-satara</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-228-pun-2022-14-apd-jain-pathshala-sewakanchi-sah-patsanstha-ltd-solapur-principal-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-389-nag-2017-14-shriprakash-thakurdasji-zanwar-amravati-income-tax-officer-ward-5-amravati</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-785-del-2021-14-prateek-gupta-ghaziabad-pr-cit-ghaziabad</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-746-coch-2019-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-105-kol-2022-14-salem-erode-investments-ltd-kolkata-acit-cir-7-2-kolkata</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-126-pun-2021-14-bhagwant-trading-company-pandharpur-pr-commissioner-of-income-tax-4-pune</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-26-ind-2019-14-m-s-sanwaria-consumer-ltd-bhopal-the-dcit-4-1-bhopal</loc>
               <lastmod>2025-09-18T08:31:29.689Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-283-bang-2022-14-hp-india-sales-private-limited-bangalore-assistant-commissioner-of-income-tax-circle-3-1-1-bangalore</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4172-del-2017-14-acit-e-circle-2-1-new-delhi-software-technology-parks-of-india-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.690Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6293-del-2019-14-shibu-kappiarumalayil-mathew-new-delhi-ito-ward-62-3-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-164-srt-2022-14-gangaram-bhavanigulam-varma-vapi-income-tax-officer-vapi-ward-1-vapi-vapi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6089-del-2017-14-apollo-international-ltd-new-delhi-dcit-circle-3-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-nag-2022-14-m-s-icon-drugs-pvt-ltd-nagpur-cpc-income-tax-officer-ward-3-4-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-64-del-2021-23-tirupati-medicare-pvt-ltd-new-delhi-dcit-centra-circle-ii-noida</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6111-del-2017-14-sojitz-corporation-gurgaon-acit-circle-3-1-2-intl-taxation-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-314-chny-2019-14-acit-cuddalore-circle-cuddalore-sarojini-b-nair-vridhachalam</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-124-ind-2022-14-narendra-kumar-shatilal-jain-huf-indore-pcit-1-indore</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-362-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1903-del-2020-14-vijay-singhal-new-delhi-ito-ward-36-2-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-190-nag-2022-14-akola-zilla-parishad-prathamik-shikshak-sahkari-sanstha-akola-income-tax-officer-ward-1-akola</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2335-mum-2022-14-ito-17-2-1-mumbai-poddar-ashish-developrs-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-887-del-2022-14-mayur-dubey-moradabad-acit-moradabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-361-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4755-mum-2017-14-deputy-commissioner-of-income-tax-14-2-1-mumbai-instnat-holdings-ltd-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4621-del-2017-14-piyush-buildwell-india-ltd-new-delhi-dcit-cc-i-faridabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4238-del-2017-14-piyush-buildwell-india-ltd-new-delhi-dcit-cc-i-faridabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-22-hyd-2020-14-dy-commissioner-of-income-tax-circle-16-1-hyderabad-nsl-properties-private-limited-hyderabad</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-104-del-2022-14-j-b-nuts-new-delhi-ito-ward-47-1-delhi</loc>
               <lastmod>2025-09-18T08:31:54.224Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-72-ctk-2013-16-dcit-jeypore-m-s-famida-international-ltd-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-364-del-2022-14-pushpa-rani-delhi-acit-central-circle-9-delhi</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-73-nag-2019-14-shri-ashraf-kharwa-nagpur-the-assistant-commissioner-of-income-tax-circle-2-nagpur</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3906-mum-2019-14-shapoorji-pallonji-infrastructure-capital-mumbai-dcit-3-3-mumbai</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2085-del-2018-14-telstra-singapore-pte-ltd-singapore-dcit-international-taxation-circle-3-1-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6333-del-2019-14-chowdry-associates-new-delhi-acit-circle-6-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-138-ctk-2022-14-hotel-pal-regency-private-limited-bhubaneswar-asstt-cit-circle-tds-bhubaneswar</loc>
               <lastmod>2025-09-18T08:31:54.222Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1008-pun-2018-14-shrikant-shridhar-khedekar-ratnagiri-income-tax-officer-ward-2-ratnagiri</loc>
               <lastmod>2025-09-18T08:31:54.221Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-747-coch-2019-14-the-federal-bank-ltd-aluva-the-acit-kochi</loc>
               <lastmod>2025-09-18T08:31:29.692Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-75-del-2011-23-bhai-hospital-trust-new-delhi-ito-e-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.691Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-54-kol-2020-14-babita-devi-kanoria-raniganj-i-t-o-ward-3-1-asansol</loc>
               <lastmod>2025-09-18T08:31:29.698Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4620-del-2017-14-piyush-buildwell-india-ltd-new-delhi-dcit-cc-i-faridabad</loc>
               <lastmod>2025-09-18T08:31:54.223Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/joyalukkas-india-pvt-ltd-the-assistant-commissioner-of-income-tax-corporate-circle-1-2-kochi-10-2019</loc>
               <lastmod>2025-10-07T10:41:59.663Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-41-srt-2021-14-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-21-srt-2021-16-me-and-mummy-hospital-surat-dy-commissioner-of-income-tax-cir-3-surat</loc>
               <lastmod>2025-10-08T06:09:59.318Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/kailash-kedia-and-others-income-tax-officer-ward-1-jharsuguda-and-others-9191-8217-9940-9941-9952-9964-10693-10697-10699-10892-11065-11075-11640-12038-12328-12886-14550-14552-14554-14927-16836-17972-19288-19474-20073-20533-20611-20947-21572-21573-22817-31494-31541-23880-26752</loc>
               <lastmod>2025-09-18T07:01:28.823Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawaharlal-nehru-technological-university-kakinada-jntuk-assistant-commissioner-of-income-tax-12448-2022-12477-2022-12478-2022-12479-2022-12480-2022</loc>
               <lastmod>2025-12-25T08:05:44.235Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawaharlal-nehru-technological-university-kakinada-jntuk-assistant-commissioner-of-income-tax-12448-2022-12477-2022-12478-2022-12479-2022-12480-2022</loc>
               <lastmod>2025-12-25T08:05:44.265Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1067-mum-2022-14-world-quant-research-india-p-ltd-mumbai-400076-commissioner-of-income-tax-appeal-national-faceless-appeal-centres-delhi</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1750-mum-2022-14-vijayalaxmi-metals-pvt-ltd-mumbai-commissioner-of-income-tax-appeals-nfac-delhi</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1763-mum-2022-14-vijayalaxmi-metals-pvt-ltd-mumbai-commissioner-of-income-tax-appeals-national-faceless-appeal-centre-delhi</loc>
               <lastmod>2025-12-25T08:00:34.815Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-299-hyd-2020-14-fernandez-foundation-hyderabad-commissioner-of-income-tax-exemption-hyderabad</loc>
               <lastmod>2025-12-25T07:26:03.761Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-71-gty-2020-14-bhupendrer-pal-singh-and-sons-guwahati-assistant-commissioner-of-income-tax-circle-4-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.281Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-2-rpr-2019-24-shri-sourabh-agrawal-korba-cg-joint-commissioner-of-income-tax-korba-range-korba-cg</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-5-rpr-2019-24-assistant-commissioner-of-income-tax-1-2-raipur-cg-klowin-business-india-limited-raipur</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-323-bil-2016-14-shri-shri-harish-kumar-chhabada-raipur-cg-the-income-tax-officer-ward-2-1-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-336-bil-2016-14-shri-shri-deepak-kumar-patel-raipur-cg-the-dy-commissioner-of-income-tax-1-1-raipur-cg</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-147-rpr-2019-14-mohammed-yusuf-raipur-income-tax-officer-ward-3-1-raipur</loc>
               <lastmod>2025-12-09T12:10:51.337Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-69-rpr-2021-14-touchstone-services-p-ltd-rajnandgaon-income-tax-officer-tds-durg</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-163-rpr-2018-14-manawta-charitable-and-welfare-trust-raipur-commissioner-of-income-tax-exemption-bhopal</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-229-rpr-2019-14-income-tax-officer-ward-3-4-raipur-mesers-mahendra-travels-raipur</loc>
               <lastmod>2025-12-09T12:10:51.338Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1732-kol-2019-14-d-c-i-t-circle-3-1-kolkata-m-s-shristi-ispat-amp-alloys-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-25-kol-2019-16-m-s-hindusthan-engineering-amp-industries-ltd-kolkata-a-c-i-t-central-range-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2184-kol-2019-14-m-s-sakaar-commercial-p-ltd-howrah-i-t-o-ward-13-4-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.266Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-239-gty-2018-14-assistant-commissioner-of-income-tax-circle-3-guwahati-m-s-assam-air-products-p-ltd-guwahati</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-112-gty-2020-14-shri-medhi-ram-dodum-itanagar-income-tax-officer-ward-1-tinsukia</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-116-pat-2018-14-m-s-balaji-electrosteels-ltd-patna-c-i-t-central-patna</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-63-pat-2019-24-satyam-rupesh-nawada-ito-ward-2-5-biharsharif</loc>
               <lastmod>2025-12-05T10:48:21.269Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-1-asr-2020-24-deputy-commissioner-of-income-tax-central-circle-jammu-shrimati-meenakshi-devi-jammu</loc>
               <lastmod>2025-12-09T12:25:41.263Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-binod-kumar-agarwal-and-uday-shankar-mahawar-and-satyanarayan-sarawagi-and-deepak-kumar-union-of-india-through-cbi-3323</loc>
               <lastmod>2025-12-25T11:00:22.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-150-mum-2019-23-m-s-jyothy-laboratories-limited-mumbai-jcit-osd-10-2-1-mumbai</loc>
               <lastmod>2025-12-25T08:18:31.006Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/larsen-toubro-limited-assistant-commissioner-service-tax-commissionerate-division-iii-kolkata-others-1668</loc>
               <lastmod>2025-12-25T09:45:22.765Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-787-mum-2022-14-prerak-goel-mumbai-pr-cit-19-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2098-mum-2022-14-ito-6-1-1-mum-shm-products-p-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.282Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3153-mum-2022-14-bayer-cropscience-limited-mumbai-assistant-commissioner-of-income-tax-10-3-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-934-mum-2022-14-pioneer-investcorp-limited-mumbai-principal-commissioner-of-income-tax-3-mumbai-and-deputy-commissioner-of-income-tax-3-2-1-mumbai-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-933-mum-2022-14-pioneer-investcorp-limited-mumbai-principal-commissioner-of-income-tax-3-mumbai-and-deputy-commissioner-of-income-tax-3-2-1-mumbai-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1434-mum-2022-14-deputy-commissioner-of-income-tax-centre-circle-6-4-mumbai-shri-rajiv-ratan-new-delhi</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6983-mum-2019-14-rupesh-bahilal-sharma-mumbai-ito-23-3-2-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.280Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2396-mum-2021-14-acit-cent-cir6-4-mumbai-m-s-kenneth-builders-amp-developers-ltd-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-126-mum-2022-23-shri-rajiv-ratan-new-delhi-deputy-commissioner-of-income-tax-centre-circle-6-4-mumbai</loc>
               <lastmod>2026-01-09T08:23:28.283Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jeeramani-jagdeesh-institute-of-pharmacy-union-of-india-ors-10326-2022</loc>
               <lastmod>2025-12-25T11:20:23.384Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-binod-kumar-agarwal-and-uday-shankar-mahawar-and-satyanarayan-sarawagi-and-deepak-kumar-union-of-india-through-cbi-3323</loc>
               <lastmod>2025-12-25T11:00:23.572Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-binod-kumar-agarwal-and-uday-shankar-mahawar-and-satyanarayan-sarawagi-and-deepak-kumar-union-of-india-through-cbi-3323-2022</loc>
               <lastmod>2025-12-25T11:00:23.665Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/bishal-agarwal-and-binod-kumar-agarwal-and-uday-shankar-mahawar-and-satyanarayan-sarawagi-and-deepak-kumar-union-of-india-through-cbi-3323</loc>
               <lastmod>2025-12-25T11:00:23.785Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/arvind-kumar-agarwal-arvind-agarwal-and-binod-kumar-agarwal-union-of-india-through-cbi-3260-2022-3330-2022</loc>
               <lastmod>2025-12-25T11:00:22.173Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/perfect-importers-and-distributors-india-pvt-ltd-union-of-india-22502-2019</loc>
               <lastmod>2025-12-25T10:25:17.893Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/godrej-consumer-products-limited-union-of-india-and-others-638-2018-639-2018</loc>
               <lastmod>2025-12-25T10:30:21.183Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/construction-engineers-union-of-india-1019-2016</loc>
               <lastmod>2025-12-25T10:30:21.252Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-62-alld-2020-14-income-tax-officer-ward-2-2-allahabad-monad-infrasolution-limited-allahabad</loc>
               <lastmod>2025-12-23T08:22:15.360Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2938-ahd-2011-14-vijay-m-mistry-construction-pvt-ltd-ahmedabad-the-acit-circle-8-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-484-ahd-2019-16-the-dcit-central-circle-1-1-ahmedabad-dipakkumar-nanchand-shah-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-14-ahd-2018-14-the-acit-circle-4-1-2-ahmedabad-m-s-torrent-power-ltd-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1-ahd-2021-14-the-ito-ward-5-3-1-ahmedabad-dharmendra-c-shah-huf-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-211-rjt-2022-14-shri-nirav-j-ravani-rajkot-the-dcit-acit-central-circle-1-rajkot</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-304-rjt-2019-14-shri-nirav-h-kanabar-prop-of-heena-electronics-jam-khambhaliya-the-ito-ward-1-4-dwarka</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-53-rjt-2017-14-shri-jayshri-ginning-amp-spinning-p-ltd-jetpur-the-asstt-commr-of-income-tax-cen-cir-1-rajkot-gujarat</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1116-ahd-2017-14-m-s-ratnaveer-stainless-products-pvt-ltd-vadodara-the-asstt-commissioner-of-income-tax-circle-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1479-ahd-2019-14-adani-properties-pvt-ltd-ahmedabad-dcit-circle-1-1-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-183-ahd-2022-14-karsanbhai-kacharabhai-patel-huf-ahmedabad-the-ito-ward-5-3-1-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.439Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/dhirendra-bahadur-singh-union-of-india-through-its-secretary-ministry-of-science-and-technology-new-delhi-and-council-of-scientific-industrial-research-central-institute-of-mining-fuel-research-csir-cimfr-through-its-director-general-new-delhi-and-financial-advisor-council-of-scientific-industrial-research-central-institute-of-mining-fuel-research-csir-cimfr-through-its-director-general-new-delhi-and-the-administrative-officer-council-of-scientific-industrial-research-central-institute-of-mining-fuel-research-csir-cimfr-dhanbad-and-the-controller-of-administration-council-of-scientific-industrial-research-central-institute-of-mining-fuel-research-csir-cimfr-dhanbad-5807</loc>
               <lastmod>2025-12-25T11:00:23.876Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1263-mum-2022-14-m-s-t-bhimjyani-warehouseing-cold-chain-pvt-ltd-mumbai-51-dy-commissioner-of-income-tax-circle-14-3-1-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1721-mum-2022-14-m-s-warner-bros-distributing-inc-mumbai-acit-intl-tax-4-3-2-mumbai</loc>
               <lastmod>2025-12-26T05:57:49.833Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/jawaharlal-nehru-technological-university-kakinada-jntuk-assistant-commissioner-of-income-tax-12448-2022-12477-2022-12478-2022-12479-2022-12480-2022</loc>
               <lastmod>2025-12-25T08:05:44.292Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-494-del-2021-14-madhu-chugh-panipat-ito-ward-2-panipat</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8427-del-2019-14-acit-cc-25-new-delhi-pawansut-holdings-ltd-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.694Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7676-del-2019-14-manjush-kumar-new-delhi-acit-circle-43-1-new-delhi</loc>
               <lastmod>2025-09-18T08:31:29.693Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5787-del-2018-14-ito-ward-2-5-ramnagar-nainital-corbett-nature-reserve-ahana-ramnagar-nainital</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7498-del-2017-14-yes-bank-ltd-mumbai-addl-cit-tds-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7794-del-2017-14-raju-verma-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-7795-del-2017-14-raju-verma-dehradun-dcit-central-circle-dehradun</loc>
               <lastmod>2025-09-18T08:34:51.614Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1040-chny-2018-14-it-expressway-limited-chennai-dcit-company-circle-ii-3-chennai</loc>
               <lastmod>2026-01-13T08:54:38.344Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3287-chny-2019-14-cuticon-tn-2019-chennai-cit-exemptions-chennai</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-189-chny-2021-14-the-peria-karamalai-tea-amp-produce-co-ltd-coimbatore-the-dcit-corporate-circle-1-coimbatore</loc>
               <lastmod>2026-01-13T08:54:38.345Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-22-kol-2019-16-m-s-hindusthan-engineering-amp-industries-ltd-kolkata-a-c-i-t-central-range-1-kolkata</loc>
               <lastmod>2026-03-27T12:44:19.478Z</lastmod>
           </url>
         
   </urlset>
 