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               <loc>https://counselvise.com/direct-tax/judgements/ita-708-pun-2018-14-kirloskar-ferrous-industries-limited-pune-deputy-commissioner-of-income-tax-circle-14-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1655-pun-2015-14-bajaj-allianz-general-insurance-company-ltd-pune-deputy-commissioner-of-income-tax</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/late-sri-puttamadaiah-aged-45-years-rep-by-l-r-sri-lokesh-income-tax-officer-ward-1-2-1-13619</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/gopalan-enterprises-india-pvt-ltd-the-commissioner-of-income-tax-1-and-the-deputy-commissioner-of-income-tax-circle-3-1-2-67-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-152-ahd-2015-14-smt-shardaben-bhikhubhai-patel-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-373-ahd-2015-14-shri-kishorbhai-gijubhai-surat-the-income-tax-officer-ward-4-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1619-ahd-2015-14-smt-valiben-narshibhai-patel-surat-the-income-tax-officer-ward-4-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2181-ahd-2015-14-shri-premabhai-govindbhai-patel-surat-the-income-tax-officer-ward-4-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2562-ahd-2015-14-shri-champakbhai-ichchhubhai-patel-surat-the-income-tax-officer-ward-4-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2563-ahd-2015-14-shri-hasmukhbhai-ichchhubhai-patel-l-h-of-late-kankuben-i-patel-surat-the-income-tax-officer-ward-4-2-surat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-2016-14-champaben-amrutlal-patel-surat-the-income-tax-officer-ward-4-4-new-jurisdiction-ito-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-533-srt-2019-14-ito-ward-3-3-2-surat-jitendra-azaysingh-babel-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3230-ahd-2014-14-smt-lalitaben-maganbhai-ahir-surat-the-income-tax-officer-ward-4-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3243-ahd-2014-14-bhanuben-nanubhai-ahir-surat-the-income-tax-officer-ward-4-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3251-ahd-2014-14-smt-hansaben-bhagubhai-ahir-l-h-of-late-shri-bhagubhai-gopalbhai-ahir-surat-the-income-tax-officer-ward-4-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-429-ahd-2015-14-shri-viralkumar-nandlal-patel-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-432-ahd-2015-14-shri-sanjay-nandlal-patel-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-ahd-2015-14-shri-dhanabhai-gopalbhai-ahir-surat-the-income-tax-officer-ward-4-1-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-71-ahd-2015-14-shri-dayalbhai-ramubhai-patel-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-75-ahd-2015-14-shri-manharbhai-rambhai-patel-l-h-of-late-rambhai-nanabhai-patel-surat-the-income-tax-officer-ward-4-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-147-ahd-2019-23-ganesh-plantations-ltd-ahmedabad-the-dcit-central-circle-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ahd-2020-14-hemlata-vishnubhai-gupta-ahmedabad-the-ito-ward-3-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-206-ahd-2021-14-arham-pumps-ahmedabad-the-dcit-cpc-banglore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-516-ahd-2020-14-bhavi-leasing-amp-finance-ltd-ahmedabad-the-ito-ward-1-1-1-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-237-ind-2021-14-m-s-mcs-trading-company-p-ltd-indore-the-acit-central-1-indore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1664-ahd-2016-14-smt-ambaben-narottambhai-patel-surat-the-income-tax-officer-ward-4-4-new-ward-ito-ward-1-3-6-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-332-ahd-2017-14-shri-darshankumar-r-patel-surat-the-income-tax-officer-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1555-ahd-2017-14-smt-lalitaben-maganbhai-ahir-surat-the-income-tax-officer-ward-2-1-2-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-439-ahd-2016-14-shri-vasantbhai-maganbhai-ahir-surat-the-income-tax-officer-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-440-ahd-2016-14-shri-vasantbhai-maganbhai-ahir-surat-the-income-tax-officer-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1329-ahd-2016-14-champaben-amrutlal-patel-surat-the-income-tax-officer-ward-4-4-new-jurisdiction-ito-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2381-ahd-2016-14-hiteshbhai-dahyabhai-patel-surat-income-tax-officer-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2681-ahd-2016-14-shri-ambaben-jamubhai-patel-surat-the-income-tax-officer-ward-2-1-4-surat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-82-pan-2018-14-smt-alicia-ninette-fialho-gonsalves-ilhas-the-income-tax-officer-ward-1-3-panaji</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-30-bil-2017-14-the-assistant-commissioner-of-income-tax-3-1-raipur-raipur-cg-m-s-m-s-risabh-infrastructure-pvt-ltd-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-28-nag-2021-14-pradeep-dattatraya-banginwar-yavatmal-principal-commissioner-of-income-tax-ii-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-84-rpr-2018-14-shri-balwant-singh-raipur-income-tax-officer-4-5-raipur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-269-nag-2018-14-deputy-commissioner-of-income-tax-circle-2-nagpur-m-s-sunflag-iron-amp-steel-co-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-268-nag-2018-14-deputy-commissioner-of-income-tax-circle-2-nagpur-m-s-sunflag-iron-amp-steel-co-ltd-nagpur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-102-rpr-2018-14-abdul-zunaid-bilaspur-income-tax-officer-1-2-bilaspur</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-5-rpr-2017-23-m-s-risabh-infrastructure-pvt-ltd-raipur-cg-the-assistant-commissioner-of-income-tax-3-1-raipur-raipur-cg</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-40-pat-2017-16-anil-kr-sinha-samastipur-dcit-central-circle-2-patna</loc>
               <lastmod>2025-12-05T10:48:21.279Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-kol-2021-14-mayank-jalan-kolkata-dcit-cir-4-1-kolkata</loc>
               <lastmod>2025-12-05T10:48:21.278Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/laxmi-venkatesh-credit-co-operative-society-ltd-assessing-officer-national-faceless-assessment-centre-new-delhi-and-income-tax-officer-ward-1-tps-aayakar-bhavan-adi-udupi-malpe-road-udupi-8417-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/daksh-dealcom-private-limited-union-of-india-ors-wpo-1803-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/rachna-vanijya-limited-union-of-india-ors-7294</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/oliver-vanijya-pvt-ltd-union-of-india-1747-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/efficient-goods-pvt-ltd-union-of-india-1963-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/vishva-electrotech-limited-union-of-india-ors-5759</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-431-ahd-2020-14-shri-chandresh-roashanlal-jain-godhra-the-acit-panchmahal-circle-godhra</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-692-ahd-2018-14-pravinbhai-kanubhai-desai-ahmedabad-pr-cit-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-883-ahd-2019-14-the-dcit-circle-3-1-1-ahmedabad-smt-kavitaben-vipulbhai-shah-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-155-ahd-2020-14-anveshan-textile-ltd-ahmedabad-the-dcit-circle-1-1-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-20-ahd-2014-14-gujarat-industries-power-co-ltd-baroda-the-dy-cit-circle-1-1-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1257-ahd-2015-14-the-dcit-circle-1-1-vadodara-m-s-gujarat-industries-power-co-ltd-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-228-ahd-2021-14-navi-masjid-mahfile-husen-madrase-tarkki-islam-husaini-tekri-banaskantha-the-acit-exemption-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-91-ahd-2019-14-the-dcit-circle-3-1-1-ahmedabad-m-s-priyal-international-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1328-ahd-2015-14-shri-ashwinkumar-govindlal-panchal-ahmedabad-the-dy-cit-circle-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-ahd-2021-14-mayankkumar-shantilal-doshi-ahmedabad-the-ito-ward-6-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-908-ahd-2019-14-the-dcit-central-circle-1-2-ahmedabad-m-s-sarthav-builders-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1801-ahd-2019-14-lalit-rajkumar-fulwani-ahmedabad-the-ito-ward-6-1-4-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-272-ahd-2020-14-the-dcit-gandhinagar-circle-gandhinagar-m-s-gujarat-state-petronet-ltd-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-132-rjt-2018-14-aditya-gopal-export-private-limited-chennai-pr-commr-income-tax-jamnagar</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-321-ahd-2017-16-the-dy-cit-central-circle-2-vadodara-anil-r-patel-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-322-ahd-2017-16-the-dy-cit-central-circle-2-vadodara-shri-atul-dalmia-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-190-ahd-2019-23-m-s-capaxo-logistics-pvt-ltd-ahmedabad-the-ito-ward-1-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-31-ahd-2019-24-the-ito-ward-2-1-1-ahmedabad-m-s-greencity-heritage-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-134-ahd-2021-16-the-acit-central-circle-1-2-ahmedabad-pawan-satynarayan-jalan-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-45-ahd-2016-23-simalin-chemical-ind-pvt-ltd-baroda-the-jt-cit-range-4-baroda</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-237-ahd-2019-24-smt-manjulaben-c-tomar-ahmedabad-the-income-tax-officer-ward-12-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-152-ahd-2021-24-the-ito-ward-3-1-1-ahmedabad-rachna-organisers-p-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/magnum-enterprises-private-limited-union-of-india-ors-1799-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/dinesh-narayanji-thacker-union-of-india-ors-1823-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/oliver-vanijya-private-limited-union-of-india-1757-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/nishit-dinesh-thacker-union-of-india-ors-1821-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/prapti-vanijya-pvt-ltd-union-of-india-1750-2022</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/lake-construction-private-limited-union-of-india-ors-5771</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/finestar-consultancy-private-limited-income-tax-officer-ward-no-7-1-kolkata-ors-5892</loc>
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