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               <loc>https://counselvise.com/direct-tax/judgements/ita-2297-kol-2019-14-m-s-berger-paints-india-ltd-kolkata-d-c-i-t-circle-10-1-kolkata-kolkata</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-164-pat-2019-14-acit-central-circle-3-patna-bijay-kumar-kishorepuria-patna</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-8-gty-2019-23-hem-chandra-sharma-guwahati-income-tax-officer-ward-1-2-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/co-10-gty-2019-23-shri-jatindra-kumar-das-guwahati-assistant-commissioner-of-income-tax-circle-3-guwahati</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2269-hyd-2018-14-dy-commissioner-of-income-tax-central-circle-3-1-hyderabad-pusa-promod-kumar-hyderabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/amazon-textiles-private-limited-and-mr-raghunath-r-nair-assistant-commissioner-of-income-tax-ward-1-1-1-19973-2021</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-416-ahd-2020-14-the-acit-exem-circle-1-ahmedabad-adarsh-foundation-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1620-ahd-2019-14-the-dcit-circle-1-1-1-vadodara-analytical-technologies-ltd-vadodara</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1493-ahd-2019-14-the-dcit-circle-2-1-1-ahmedabad-m-s-fuji-silvertech-concrete-pvt-ltd-ahmedabad</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-66-rjt-2020-14-m-s-p-m-diesels-pvt-ltd-rajkot-gujarat-the-asstt-commr-income-tax-circle-2-1-rajkot-gujarat</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2257-chny-2019-14-sri-p-murugan-madurai-ito-ncw-2-4-madurai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1385-chny-2017-14-subhan-khader-hussain-coimbatore-acit-coimbatore</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2089-chny-2019-14-acit-osd-corporate-range-1-chennai-danfoss-industries-private-limited-chennai</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1780-pun-2019-14-m-s-size-control-gauges-and-tools-pvt-ltd-pune-deputy-commissioner-of-income-tax-circle-6-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-130-pun-2019-16-deputy-commissioner-of-income-tax-central-circle-1-3-pune-m-s-gera-development-private-limited-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/itssa-18-pun-2019-16-ishan-associates-pune-deputy-commissioner-of-income-tax-central-circle-2-4-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-291-del-2018-24-national-bakery-machine-meerut-ito-meerut</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2000-del-2017-14-shri-sunil-kumar-new-delhi-acit-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-9561-del-2019-14-dinesh-kumar-sachdeva-new-delhi-acit-circle-56-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-6813-del-2018-14-chadha-power-new-delhi-acit-circle-28-1-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-5817-del-2018-14-acit-circle-17-1-new-delhi-mutti-foods-india-pvt-ltd-new-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7613-del-2018-14-dcit-central-circle-18-new-delhi-montage-enterprises-p-ltd-delhi</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-7257-del-2017-14-microsoft-regional-sales-corporation-new-delhi-dcit-international-taxation-gurgaon</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-89-rjt-2022-14-m-s-parin-furniture-ltd-rajkot-rajkot-the-pr-cit-1-rajkot-rajkot</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-354-pun-2019-14-bharat-forge-ltd-pune-deputy-commissioner-of-income-tax-circle-1-1-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-781-pun-2019-14-suyog-sales-corporation-pune-income-tax-officer-ward-5-2-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-38-pun-2021-14-diawar-r-shaikh-pune-dcit-cir-8-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/catholic-diocese-of-tiruvalla-trust-rep-by-its-trustee-rev-fr-biju-varghese-union-of-india-rep-by-the-secretary-department-of-revenue-ministry-of-finance-government-of-india-and-central-bureau-of-direct-taxes-rep-by-chairman-central-secretariat-and-assistant-commissioner-of-income-tax-exemption-and-commercial-tax-officer-and-secretary-government-of-india-ministry-of-home-affairs-foreigners-division-fcra-wing-15191</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/om-prakash-the-union-of-india-through-the-inspector-general-central-industrial-security-force-head-quarter-new-delhi-and-the-deputy-inspector-general-central-industrial-security-force-department-of-home-mundali-orissa-and-the-senior-commandant-central-industrial-security-force-unit-nalko-district-damanjodi-orissa-and-the-commandant-central-industrial-security-force-nalko-district-damanjodi-orissa-and-the-deputy-commandant-administration-central-industrial-security-force-unit-nalko-district-damanjodi-orissa-1185</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/anil-satyanarayan-roongta-the-assistant-commissioner-of-income-tax-circle-1-3-21016-2018</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-75-pun-2020-14-michelle-y-poonawalla-pune-dcit-circle-7-pune</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/mansoor-venkitta-chakrathodi-and-jamal-mohammed-aranhikkal-and-popular-paints-income-tax-officer-ward-2-tirur-26171</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/naresh-kumar-israni-union-of-india-through-secretary-ministry-of-finance-department-of-revenue-north-block-new-delhi-110001-india-and-income-tax-officer-ward-1-2-raipur-and-principal-commissioner-of-income-tax-commissioner-of-income-tax-raipur-1-185</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-18-ahd-2022-24-the-dcit-gandhinagar-circle-gandhinagar-visnagar-taluka-majoor-sahakari-mandali-ltd-visnagar</loc>
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               <loc>https://counselvise.com/direct-tax/judgements/ma-202-del-2020-24-acit-ltu-new-delhi-m-s-c-amp-s-electric-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.761Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ittpa-1-chny-2021-17-verizon-communications-singapore-pte-ltd-singapore-dcit-intnl-taxation-1-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-103-chny-2019-24-dcit-chennai-century-flour-mills-ltd-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-105-chny-2019-24-dcit-chennai-century-flour-mills-ltd-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-41-chny-2020-24-dcit-chennai-srinivasa-fashions-pvt-ltd-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-120-chny-2020-24-vodafone-mobile-services-ltd-9-formerly-known-as-vodafone-south-ltd-now-merged-with-vodafone-mobile-services-limited-chennai-ito-tds-ward-1-6-chennai</loc>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1851-del-2020-14-trutuff-facility-management-private-limited-new-delhi-dcit-cpc-bangalore</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ma-49-chny-2022-24-smt-vandana-jain-chennai-ito-ncw-2-2-chennai</loc>
               <lastmod>2026-01-13T08:54:38.478Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/itssa-54-srt-2021-16-dy-commisioner-of-income-tax-central-cir-2-surat-ambaji-syntex-pvt-ltd-surat</loc>
               <lastmod>2026-02-24T14:33:41.039Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-123-jab-2018-14-vanshika-construction-narsinghpur-assistant-commissioner-of-income-tax-circle-1-1-jabalpur</loc>
               <lastmod>2026-01-17T05:43:47.415Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1805-del-2017-14-raju-verma-dehradun-dcit-dehradun</loc>
               <lastmod>2025-09-05T06:35:16.794Z</lastmod>
           </url>
         
           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-2270-del-2018-14-acit-central-circle-15-new-delhi-msg-finance-india-pvt-ltd-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.753Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-51-del-2021-14-comptel-oyj-finland-dcit-circle-1-2-1-international-taxation-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1784-del-2020-14-ravindra-nath-sahni-new-delhi-acit-cpc-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-5719-del-2019-14-ratna-talwar-delhi-acit-central-circle-4-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-2023-del-2017-14-sh-karamvir-gurgaon-ito-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-4402-del-2018-14-acit-central-circle-1-faridabad-ratna-talwar-gurgaon</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1926-del-2021-14-naval-jyoti-barua-delhi-dcit-central-circle-3-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1928-del-2021-14-naval-jyoti-barua-delhi-dcit-central-circle-3-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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               <loc>https://counselvise.com/direct-tax/judgements/ita-1929-del-2021-14-naval-jyoti-barua-delhi-dcit-central-circle-3-delhi</loc>
               <lastmod>2025-07-10T11:51:01.751Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-185-del-2020-14-ram-prakash-bhatia-new-delhi-acit-central-circle-05-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-8107-del-2019-14-raj-kumar-yadav-delhi-ito-ward-34-2-delhi</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-1405-del-2020-14-vijendra-surendra-exports-private-limited-new-delhi-dcit-circle-26-2-new-delhi</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6471-del-2019-14-ved-prakash-ghaziabad-ito-ward-2-5-ghaziabad</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/ita-6723-del-2019-14-yogendra-singh-sirohi-bulandshahr-ito-ward-3-3-bulandshahr</loc>
               <lastmod>2025-07-10T11:51:01.752Z</lastmod>
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           <url>
               <loc>https://counselvise.com/direct-tax/judgements/co-17-srt-2021-23-jaysinh-gulabsinh-bodana-surat-income-tax-officer-ward-3-1-1-surat</loc>
               <lastmod>2026-04-28T07:22:50.866Z</lastmod>
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