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               <loc>https://counselvise.com/direct-tax/judgements/kerala-state-industrial-enterprises-limited-union-of-india-and-additional-joint-deputy-asst-commissioner-of-income-tax-appeals-national-faceless-assessment-centre-nfac-and-assistant-director-of-income-tax-centralised-processing-centre-cpc-and-principal-commissioner-of-income-tax-19216</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4470-mum-2017-14-ivor-d-mello-legal-heir-of-late-ettie-b-d-mello-mumbai-income-tax-officer-19-3-1-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3214-chny-2019-14-shri-bhoormal-uttamkumar-chennai-ito-corporate-circle-1-1-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1696-chny-2018-14-m-y-jahabar-sadique-chennai-ito-non-corporate-ward-16-5-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3190-chny-2019-14-sundararaj-subshashree-trichy-acit-circle-3-1-trichy</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-216-chny-2018-14-t-d-prabhavati-tiruvallur-acit-central-circle-ii-3-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2882-chny-2017-14-sumti-challani-chennai-dcit-central-circle-3-4-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-943-chny-2017-14-acit-trichy-a-rameshkumar-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1205-chny-2019-14-rajesh-senji-srinivasan-chennai-acit-non-corporate-circle-18-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-125-chny-2016-23-lakshmi-machine-works-ltd-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-63-chny-2020-24-acit-corporate-circle-2-coimbatore-kpr-mills-ltd-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-104-ahd-2022-14-sandip-kanubhai-patel-ahmedabad-the-pr-cit-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-116-ahd-2018-24-the-acit-circle-1-2-baroda-shri-bharat-r-choksi-baroda</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-457-ahd-2017-16-shri-ismailbhai-savadibhai-hira-ahmedabad-the-dy-cit-central-circle-2-2-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-30-rjt-2020-24-m-s-chandrakant-h-kakkad-rajkot-gujarat-the-income-tax-officer-ward-4-2-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-31-rjt-2018-16-shri-kishor-gordhanbhai-jaksania-rajkot-gujarat-the-deputy-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1189-del-2019-14-leading-estate-ltd-new-delhi-acit-circle-15-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8145-del-2019-14-mahagun-india-pvt-ltd-new-delhi-dcit-central-circle-3-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8502-del-2019-14-acit-rewari-circle-haryana-mewat-grit-udyog-now-m-s-nkb-infrastructure-p-ltd-rewari</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7920-del-2019-14-lal-sai-estates-pvt-ltd-new-delhi-ito-ward-15-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-8906-del-2019-14-manuj-khanna-new-delhi-ito-ward-32-4-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-34-rjt-2022-14-jasdan-taluka-sahkari-kharid-vechan-sangh-limited-jasdan-dist-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-93-rjt-2022-14-pramukh-realty-junagadh-the-pcit-rajkot-1-rajkot-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-363-ahd-2021-14-shree-gopal-ashram-borsad-the-dcit-cpc-banglore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-208-ahd-2018-14-the-ito-ward-1-1-2-ahmedabad-m-s-anil-tradecom-limited-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1757-ahd-2019-14-the-acit-exemptions-circle-1-ahmedabad-electronics-amp-quality-development-centre-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2415-ahd-2018-14-sanjaysinh-batuksinh-vaghela-surendranagar-ito-ward-3-surendranagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-360-ahd-2021-14-bhetasi-kelvani-mandal-bhetasi-the-dcit-cpc-banglore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-103-rjt-2022-14-m-s-orbit-ceratiles-p-ltd-morbi-morbi-the-pr-cit-1-rajkot-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-126-rjt-2018-14-the-deputy-commissioner-of-income-tax-circle-3-1-rajkot-gujarat-m-s-kaneriya-oil-industries-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-41-ahd-2019-14-m-s-gurukrupa-developers-godhra-the-dcit-central-circle-1-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2826-ahd-2007-14-akash-infra-projects-pvt-ltd-ahmedabad-the-income-tax-officer-ward-3-gandhinagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-4001-del-2019-14-shesh-dhar-chaube-new-delhi-ito-ward-39-4-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7826-del-2019-14-pearl-global-industries-ltd-new-delhi-acit-circle-19-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-3797-del-2019-14-enchanted-wood-club-ltd-new-delhi-ito-ward-8-2-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1429-mum-2014-14-multi-screen-media-p-ltd-mumbai-asst-cit-cen-cir-20-mumbai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1447-ahd-2019-14-pravinchandra-premjibhai-raninga-ahmedabad-the-ito-ward-3-1-3-ahmedabad</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1448-ahd-2019-14-manjriben-pravinchandra-raninga-ahmedabad-the-ito-ward-3-1-3-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-350-rjt-2017-14-the-ito-ward-2-junagadh-m-s-d-jewel-junagadh</loc>
               <lastmod>2026-01-09T08:40:57.540Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-466-ahd-2019-16-the-acit-central-circle-1-2-ahmedabad-rajesh-mohanbhai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-193-ahd-2019-16-the-acit-central-circle-2-4-ahmedabad-chandraben-madanlal-gupta-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-29-rjt-2018-16-shri-kishor-gordhanbhai-jaksania-rajkot-gujarat-the-deputy-commissioner-of-income-tax-central-circle-2-rajkot-gujarat</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-454-ahd-2019-16-the-acit-central-circle-1-2-ahmedabad-rajesh-mohanbhai-patel-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-453-ahd-2019-16-the-acit-central-circle-1-2-ahmedabad-ghanshyam-mohanbhai-patel-ahmedabad</loc>
               <lastmod>2026-01-09T08:40:57.545Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-416-mum-2022-14-rbi-employees-bhagwati-co-operative-housing-society-limited-mumbai-income-tax-officer-29-3-2-mumbai</loc>
               <lastmod>2026-01-17T16:06:23.807Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-281-del-2020-24-danisco-india-p-ltd-gurgaon-dcit-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5460-del-2016-14-mr-mohan-sambhaji-jagthap-gurgaon-acit-new-delhi</loc>
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           <url>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-3970-del-2019-14-acit-circle-7-2-new-delhi-dragonfly-education-p-ltd-noida</loc>
               <lastmod>2025-09-05T06:35:16.793Z</lastmod>
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           <url>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5329-del-2019-14-acit-circle-74-1-new-delhi-fortis-healthcare-ltd-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.794Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5830-del-2019-14-acit-circle-17-1-new-delhi-mindchampion-learning-system-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.753Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1970-del-2021-14-maharishi-markandeshwar-trust-haryana-dcit-central-circle-karnal-karnal</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1968-del-2021-14-maharishi-markandeshwar-trust-haryana-dcit-central-circle-karnal-karnal</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-9888-del-2019-14-ito-ward-7-2-new-delhi-darrameks-hotels-amp-developers-private-limited-new-delhi</loc>
               <lastmod>2025-09-05T06:35:16.794Z</lastmod>
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               <lastmod>2025-07-10T11:51:01.754Z</lastmod>
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