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               <loc>https://counselvise.com/direct-tax/judgements/rohitash-s-o-mohar-singh-saini-and-snehlata-jain-daughter-of-shri-rajendra-kumar-jain-and-mahendra-kumar-agarwal-s-o-late-shri-inder-lal-agarwal-and-manglam-build-developers-limited-and-deepak-aggarwal-s-o-shri-kunj-bihari-aggarwal-and-jkd-real-estate-private-limited-and-umesh-kumar-agarwal-s-o-shri-ratan-lal-singhal-and-quality-multimart-private-limited-and-sdc-construction-and-rajkumari-agarwal-d-o-shri-sohan-lal-modi-and-kanhaya-lal-agarwal-s-o-shri-jugal-kishore-agarwal-and-mahendra-s-o-mohar-singh-saini-and-jai-club-and-vandana-maheshwari-wife-of-shri-giriraj-maheshwari-and-baljit-singh-s-o-shri-pokhar-singh-union-of-india-through-secretary-ministry-of-finance-new-delhi-and-central-board-of-direct-taxes-north-block-new-delhi-and-income-tax-officer-income-tax-department-ward-bhiwadi-and-income-tax-officer-ward-1-3-jaipur-and-deputy-commissioner-of-income-tax-central-circle-1-jaipur-and-assistant-commissioner-of-income-tax-circle-6-jaipur-and-assistant-commissioner-of-income-tax-circle-7-jaipur-2526-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nokia-india-private-limited-assistant-commissioner-of-income-tax-circle-16-1-3145-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-181-nag-2017-14-the-akola-janta-commercial-co-op-bank-ltd-akola-a-c-i-t-akola-circle-akola</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-244-bil-2016-14-the-sewa-sahakari-samitit-maryadit-ghatula-rajnandgaon-the-income-tax-officer-2-rajnandgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-231-rjt-2017-14-the-dcit-circle-1-2-rajkot-m-s-drb-commodities-pvt-ltd-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-234-rjt-2017-14-the-dcit-circle-1-2-rajkot-m-s-drb-commodities-pvt-ltd-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2289-ahd-2014-14-the-dcit-circle-4-ahmedabad-elephant-enterprises-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2259-ahd-2016-14-the-dy-commissioner-of-income-tax-central-circle-1-3-ahmedabad-m-s-amit-intertrade-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1715-ahd-2017-14-sagar-sanand-infrabuild-pvt-ltd-ahmedabad-the-ito-ward-4-1-1-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1729-del-2021-14-ito-ward-2-3-gurgaon-kamal-singh-sehrawat-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6178-del-2017-14-dcit-international-taxation-circle-1-dehradun-baker-hughes-singapore-pte-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4646-del-2017-14-triton-holding-ltd-noida-dcit-international-taxation-circle-2-dehradun</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4652-del-2017-14-dcit-international-taxation-circle-2-dehradun-transocean-offshore-international-venture-ltd-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5235-del-2017-14-shri-ramesh-chand-roorkee-dcit-circle-haridwar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3188-del-2018-14-thdc-india-ltd-rishikesh-dcit-circle-1-4-1-rishikesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3011-del-2018-14-lokendra-prashad-asthana-new-delhi-acit-circle-61-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3376-del-2019-14-thdc-india-ltd-rishikesh-dcit-circle-1-4-1-rishikesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7087-del-2018-14-mahanagar-telephone-nigam-ltd-new-delhi-dcit-circle-1-ltu-new-delhi</loc>
               <lastmod>2025-12-25T08:18:31.090Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-17-ddn-2019-14-dcit-circle-1-4-1-rishikesh-thdc-india-ltd-rishikesh</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7854-del-2018-14-rathi-steel-and-power-ltd-new-delhi-acit-central-circle-16-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-108-del-2017-14-rishi-sehdev-new-delhi-dcit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3698-del-2019-14-central-sheep-breeding-farm-hisar-ito-tds-hisar</loc>
               <lastmod>2025-09-05T06:35:16.795Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1423-del-2017-14-acit-rohtak-sh-ravi-prakash-aggarwal-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-969-del-2021-14-om-prakash-jakhotia-telangna-acit-cc-26-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-753-del-2021-14-industrial-conveyors-pvt-ltd-new-delhi-acit-cpc-tds-ghazaiabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-751-del-2021-14-industrial-conveyors-pvt-ltd-new-delhi-acit-cpc-tds-ghazaiabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6837-del-2017-14-addl-cit-special-range-9-new-delhi-tourism-finance-corporation-of-india-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1056-del-2021-14-radha-govind-automobiles-private-limited-delhi-cpc-itd-bengalurr</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1162-del-2021-14-richa-amp-co-delhi-acit-circle-49-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1182-del-2021-14-cargo-construction-company-private-limited-delhi-dcit-circle-4-2-new-delhi</loc>
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